see examply from CRA web
Example
Jeremy owns a financial consulting business. He bought a car in 2011 for personal and business use. The car cost $20,000, including all charges and taxes. Therefore, he includes the car in Class 10. His business use this year was 12,000 kilometres of the total 18,000 kilometres driven. He calculates his CCA on the car for 2011 as follows:
He enters $20,000 in column 3 and column 5 of Area B. Jeremy also enters $20,000 in column 3 of Area A. By completing the other columns in the chart, he calculates a CCA claim of $3,000. Because Jeremy used his car partly for personal use, he calculates his CCA claim as follows:
( 12,000 (business kilometres) ÷ 18,000 (total kilometres) ) × $3,000 = $2,000
Jeremy enters $2,000 on line 9936 on his Form T2125.
Example
Jeremy owns a financial consulting business. He bought a car in 2011 for personal and business use. The car cost $20,000, including all charges and taxes. Therefore, he includes the car in Class 10. His business use this year was 12,000 kilometres of the total 18,000 kilometres driven. He calculates his CCA on the car for 2011 as follows:
He enters $20,000 in column 3 and column 5 of Area B. Jeremy also enters $20,000 in column 3 of Area A. By completing the other columns in the chart, he calculates a CCA claim of $3,000. Because Jeremy used his car partly for personal use, he calculates his CCA claim as follows:
( 12,000 (business kilometres) ÷ 18,000 (total kilometres) ) × $3,000 = $2,000
Jeremy enters $2,000 on line 9936 on his Form T2125.