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What is the maximum cca deduction that h can claim in the

In the current year H Ltd., an HST registrant, disposed of a passenger vehicle (cost $38,000; UCC $22,000) for $16,000. At the same time H purchased a new passenger vehicle for $46,000 including HST. What is the maximum CCA deduction that H can claim in the current year?

Can someone please explain to me WHY the answer is 7,800?

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Accounting Basics: What is the maximum cca deduction that h can claim in the

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