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A corporation's undepreciated capital cost (UCC) for Class 10 at the end of the previous year is $100,000. The CCA rate for Class 10 is

A corporation's undepreciated capital cost (UCC) for Class 10 at the end of the previous year is $100,000. The CCA rate for Class 10 is 30% using the declining balance method. ITA 20(1)(a) and Regulation 1100 indicate that a corporation's CCA deduction must be:

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