A company orders new warehouse equipment on December 1 of the current year. The company receives a telephone call on December 15 indicating that there will be a delay in the delivery of the equipment. The equipment is delivered to the company on January 10 of the following year. The equipment is installed in the warehouse and ready for use on January 27. The fiscal year end of the company is December 31. When is the cost of the new warehouse equipment added to Class 8?

		January 27 of the following year
		January 10 of the following year
		December 15 of the current tax year
		December 31 of the current tax year
		December 1 of the current tax year

Which of the following is NOT allowed as a deduction from employment income?

		allowable motor vehicle expenses
		CCA for a laptop computer, used for employment purposes
		annual professional dues paid to CPA professional association
		registered pension plan (RPP) - employee contribution
		union dues