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How do I determine the opening balance for CCA on a vehicle that I bought after leasing? Buy-out value from the lease or fair market value of the vehicle at the time?

I leased a vehicle for several years and claimed it on my taxes as such.  After the lease was over, I purchased the vehicle outright (ie: without financing it).  How do I determine the opening balance for CCA purposes?  Do I use the buy-out value from the lease or do I use the fair market value of the vehicle at the time (which was about $10K higher than the buy-out value)? 

Also, which class do I enter the vehicle as?  It was more than $30K at the time that I started the initial lease, but the buyout/value at the end of the lease was less than $30K, so I'm assuming I enter it as a class 10 as opposed to a 10.1?

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How do I determine the opening balance for CCA on a vehicle that I bought after leasing? Buy-out value from the lease or fair market value of the vehicle at the time?

You would treat this as if you actually purchased the vehicle in the year. Your cost of this addition will be the amount you actually paid for the buy-out (or residual value), and you will use the date you made the buyout as your "date of acquisition". The half-year rule will apply as you have actually purchased this vehicle from leaseholder.

And yes, you would add this vehicle as a Class 10 asset. 

https://turbotax.intuit.ca/tips/what-is-capital-cost-allowance-2016