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If the laptop is the only thing in this class and you have an empty class after selling it, you cannot claim CCA on it.
As per CRA, if there is a negative UCC balance at the end of the year, this balance is a recapture of capital cost allowance. You have to include this amount in your income for that year.
Moreover, terminal loss occurs when you have an undepreciated balance in a class of depreciable property at the end of the tax year or fiscal year, and you no longer own any property in that class. You have a terminal loss when you have no more property in the class at the end of a year, but you still have an amount you have not deducted as capital cost allowance (CCA). You can deduct the terminal loss when you calculate your income for the year.
As a result, if you don't have an asset in your CCA class (that you put your laptop) next year after you sold your laptop and if you have a positive balance in your UCC balance, you can deduct this amount from your income. As per CRA when all the property in the class is disposed of, the undepreciated capital cost (UCC) is fully deductible as a terminal loss.
Please visit the website of Example for the calculation of recapture of CCA and terminal loss to learn more about the disposition of your asset.
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