What is undepreciated Capital Cost (UCC)?

The amounts left on your assets for further depreciation.

If this is your first year of claiming Capital Cost Allowance on an asset, you won’t need to enter any amount.

Your undepreciated capital cost (UCC) is your running balance for each capital cost allowance (CCA) class from last year.

You can find this info on last year's return, or, if you transfered your TurboTax return from last year into this year's return, this amount will already be filled in for you.