Single-phase CuMgAl ternary hydrotalcite with (Cu+Mg)/Al atomic ratio of 3.0 and Cu/Mg atomic ratio of 1.0 was synthesized by coprecipitation. Thermoanalytical studies of this sample showed transformations in three stages in the temperature range up to ca. 900 K yielding mainly CuO phase. In situ diffuse reflectance infrared Fourier transform (DRIFT) spectroscopic measurements showed the presence of carbonates even after calcination of the sample at 973 K. The genesis of Cu+ sites during thermal treatment in vacuo at different temperatures for this sample was followed by IR spectroscopy of CO adsorbed at low temperature. Essentially no Cu+ sites are present on a sample calcined at 723 K, consistent with X-ray photoelectron spectroscopic (XPS) data. However, sample subjected to activation (1 h of O2 treatment at 723 K followed by 1 h of evacuation at the same temperature) upon CO adsorption at 85 K unambiguously showed the presence of Cu+ sites. 12CO-13CO coadsorption studies confirmed the presence of dicarbonyls, which are converted to linear Cu+-CO species during evacuation at 85 K. Concentration of the accessible Cu+ sites increased with the increase in activation temperature up to 873 K and decreased with a further temperature rise. The copper sites on the sample are heterogeneously distributed and their distribution depends on the activation temperature. Two routes of reduction of Cu2+ to Cu+ are proposed: (i) autoreduction during evacuation and (ii) reduction by CO.