Or, do I have to figure out what the UCC would have been? Or, do I put it as if I purchased it this year? For example, it was 69,000 before taxes when purchased. Didn't claim it in 2016 because I didn't track milage.
You do not have UCC as the vehicle was never used for CCA purposes in the past. Include the item as a new purchase with the 2016 date and the original purchase price. The amount will either be $30,000 (plus GST/HST on $30K) if the original cost was greater than $30K. Or the actual cost (without GST/HST) if purchased for less than $30,000.