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/usr/share/cmake-3.5/Modules/CMakeTestRCCompiler.cmake is in cmake-data 3.5.1-1ubuntu1.

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The actual contents of the file can be viewed below.

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#=============================================================================
# Copyright 2004-2009 Kitware, Inc.
#
# Distributed under the OSI-approved BSD License (the "License");
# see accompanying file Copyright.txt for details.
#
# This software is distributed WITHOUT ANY WARRANTY; without even the
# implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.
# See the License for more information.
#=============================================================================
# (To distribute this file outside of CMake, substitute the full
#  License text for the above reference.)

# This file is used by EnableLanguage in cmGlobalGenerator to
# determine that that selected RC compiler can actually compile
# and link the most basic of programs.   If not, a fatal error
# is set and cmake stops processing commands and will not generate
# any makefiles or projects.

# For now there is no way to do a try compile on just a .rc file
# so just do nothing in here.
set(CMAKE_RC_COMPILER_WORKS 1 CACHE INTERNAL "")