Column 10: UCC at the end of the year

This is the undepreciated capital cost (UCC) at the end of your fiscal period. This is the amount you will enter in Column 2: Undepreciated capital cost (UCC) at the start of the year when you calculate your capital cost allowance (CCA) claim next year.

Enter "0" in column 10 if you have a terminal loss or a recapture of CCA. There will not be an amount in column 10 for a Class 10.1 passenger vehicle you dispose of in the year.

Forms and publications

• Guide T4002, Business and Professional Income
• Form T2125, Statement of Business or Professional Activities