[recycled sixtie]

how UCC(undepreciated capital cost) ties in with the sale of a rental condo?

This would be the final sale and one and only condo unit so there would be no further pool
of properties.

This is an example and by providing an answer this would help me to understand the principle better.

Purchase price of unit is $300,000. Sale proceeds after expenses projected to be $280,000.
The UCC balance is $186,000(rounded off).

The capital loss would be $300k less 280k = $20,000.
So what is the treatment of the UCC balance of $186,000 and how does it tie in and impact?