Claiming Capital Cost Allowance for the First Time

[jordcam93]

I purchased a vehicle for business use in 2018, but did not claim capital cost allowance last year. I plan to claim it this year, but I do not know what my Undepreciated capital cost (UCC) at the beginning of the year is. Is it the full value I paid for the vehicle + HST?

[Jeffuuright]

HST is included in the capital cost of a vehicle used for self-employment (business) except not if you are registered for HST and you recovered the HST via input tax credit.