The capital cost limit of a passenger vehicle is $3,000 if the vehicle was acquired after year 2000. If the cost of vehicle is more than $3,000, it has to be listed in separated class 10.1. The maximum capital cost that can be included in class 10.1 is $3,000 plus related GST and PST or HST regardless the actual cost of the vehicle.
Here is the historical capital cost limit for a passenger vehicle:
$30,000 for vehicles acquired in 2001 or after
$27,000 for vehicles acquired in 2000
$26,000 for vehicles acquired in 1998 and 1999
$25,000 for vehicles acquired in 1997
$24,000 for vehicles acquired between September 1, 1989 and December 31, 1996