1) A1A is a proprietorship that has a calendar fiscal year. The proprietorship begins operations on April 1, 2021 and acquires a machine on December 1, 2021. The machine has a cost of $21504 and A1A incurs an additional $7185 in expenditures for installation. The machine is a Class 8 asset . What is the maximum CCA deduction A1A can take on this asset for the April 1 to December 31, 2021 fiscal year?

2) A unincorporated sole proprietorship has a calendar fiscal year and acquires a machine on April 1, 2021. The machine has a cost of $62763. The proprietor pays a contractor $19757 to install the machine and plus a non-refundable provincial sales tax of $9064. The machinery is a Class 8 asset. Assuming that the opening UCC for Class 8 assets is $0, what is the maximum CCA that can be deducted for this machine in fiscal year 2021?

3)

The information provided below is related to Class 8 assets for the current year 2021.

Undepreciated Capital Cost (UCC) beginning balance: $88740

Cost of additions: $31066

Dispositions (disposals): $14954

Using this information, what is the maximum capital cost allowance (CCA) deduction for the Class 8 assets during 2021?