Planning to stop sole proprietorship, how do I deal with 1)equipmt that had been claiming CCA & still have undepreciated amt 2) vehicle used both personally & business?

You would put the CCA assets (including any vehicles) as dispositions. When you dispose of the last item in a CCA class, instead of getting CCA for the year, you’ll get the remaining UCC balance as either a terminal loss or a recapture (unless it’s class 10.1). In the case of a terminal loss, the remaining UCC balance will applied as an expense against your business income, while a recapture would be added to income.

The biggest complication will be trying to figure out what the proceeds of disposition are. If you sold or traded in the assets, the proceeds of disposition would usually be what you sold them for, or $0 if you just trashed them. But if you are keeping the assets (like the car), you will have to figure out the value of the car as if you sold it or traded it in.

Here is some more information about terminal loss and recapture:

http://docs.quicktaxweb.ca/ty10/english/text/en/common/cra_other/cra_t4002_recapture_term_loss.html

What percentage of the vehicle's recapture should be added to income if used for personal as well?  CCA claimed in previous tax years has varied based on business use percentage.