Leasehold improvements UCC of a closing business

A corporation has leasehold improvements (class 13 asset).
Lease started in 2019 - expires in 2029.

Unfortunately, the pandemic caused irreversible damage to this business and the owner plans to close down in 2023.

2022 was a loss year and I’m currently working on the T2.

My question is how should the UCC (around $50k) of this class 13 asset be treated?
There is a UCC balance in class 8 as well but the amount is nominal (around $1,000).

I would think it should be treated like any other capital asset. Is there some reason to treat it differently?


Its the business is closed, I guess just claimed Terminal Loss on whatever remained in the UCC