Passenger vehicle purchased 2/11/2019 (partially used for business).
T1 - 2019 - Vehicle not recorded as an asset and no CCA claimed. (Not sure why - old preparer forgot/etc?).
Note: A prorated amount for business was claimed for fuel, insurance, etc.
Double checked Area A - Calculation of capital cost allowance (CCA) claim and there is no vehicle recorded for 2019.
On the T1 - 2020 on form 2125 CCA 10.1 what date should be entered?
If you are going to capitalize the vehicle as of a certain date, you need a valuation of the vehicle as of that date. In another thread, a few months ago, this was discussed, and someone (not me) said CRA allowed a valuation based on the original cost, depreciated at the CCA rate for the number of months (or years) prior to capitalization.
Personally, I wouldn’t use actual expenses unless the vehicle was being used 100% for business. Explain to the business owner he/she can reimburse the employee (i.e. himself/herself) at a “reasonable rate” (see below). Either way they have to keep track of their kms, but this method is easier to calculate, and often provides a better deduction.
Nezzer:
Note: Last I checked, it is not allowed to use that link of yours in the context of this question (business income). 
(I don’t think that I am out of date with regards to S18(1)(r )?)
For the T2125:
Acquisition date, use the actual date of purchase.
Assuming the vehicle was used for the business from the date of purchase, otherwise follow Nezzer’s recommendation…
I would double check the expenses claimed in previous years, I have see depreciation calculated manually and added in as other expenses on T2125. If it has not been included in the previous year, review with the client if a T1-Adj is worth completing to take the depreciation in that year.
Otherwise, if it was not deducted, you can use the full 10.1 allowed amount $30K+tax, (adjust if you took an ITC for the vehicle) as your opening UCC balance, as the CCA deduction is optional and can be carried forward. The 1/2yr rule will not apply in this case, only to CCA in the year of acquisition.
As Nezzer mentioned all of this is prorated for personal use if applicable.
There is no authority for using Nezzers link to compute a legal deductible amount for self employed income.
Joe is correct - this applies to employee use of auto. You must use actual expenses then prorate for business use versus personal using Motor Vehicle worksheet. The vehicle is not entered as a business asset on the T2125 asset list.
Thank you all for your comments.
@Nezzer Apologies, this is a self-employed individual and this question pertains to business use of personal vehicle in sole proprietorship.
@joe.justjoe1 Thank you
@gregory Vehicle was used for business (partially) from the date of purchase. Double checked last year’s T1 and CCA was not claimed. I would say an adjustment is not worth it considering how little the vehicle was used for business purposes in 2019.
@obhorst I have entered this as a business asset (class 10.1). Expenses such as fuel and CCA are taken on a prorated basis as you mentioned.
To clarify, I have inputted the following in 2020-T1:
Does anyone have feedback/comments?
@NiceGuy, CCA is 20% of 30% of $33,900 = $2,034 and ITC = $234.00? By entering everything in Motor Vehicle worksheet, all calculations, including CCA are done based on percent of mileage.
Sorry! I misunderstood.
“How to” requirements for preparing simple T2125s are found in CRA guide T4002.
You probably want to take a look at that to follow CRA’s requirements. (particularly page 81, “personal use of property”)
I would say your opening UCC should be reduced by last years calculated CCA even with the 0 % business use that year.
Last year’s CCA was $0 because the asset was not recored.
To be a little more clear what I was trying to say was a mixed use (personal & business) vehicle still would have been depreciating for the first year and beginning UCC should reflect that depreciation.
Why would you have to reduce the UCC if CCA is optional?
If no CCA was taken since the purchase date should UCC not remain the initial cost?
From the details of the original post I believe that would be proper.
I would not follow @Arliss here; if we didn’t claim depreciation before, it is all still available. It’s not a case of use it or lose it.
If you wanted to cover all bases you could file the T1adj to add the asset & take no CCA (so no actual change to the return, as with a prior year RSP added to carry forward). Then you have paper trail for the UCC.
Generally speaking, anyone who wishes to prepare legal documents regarding income tax on any other basis other than specified in the income tax act, in the manner demanded on forms authorized/specified in the regulations, is playing a very dangerous game indeed.
Of particular note, the concepts of “cost” and of “FMV” for income tax purposes, is not defined in the income tax act as “the value determined most popular by internet vote”.
There are procedures, and each file/taxpayer is required to follow them. Including matters raised in this topic/thread
My two cents
I would follow Joe’s recommendation. Be very, very, careful with valuations as you need them to be backed up with facts.
Here in Quebec, the vehicle license bureau would have a value based on average price in autotrader magazine. If it’s good enough for them …