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: O $0 O $30,000 O Any amount between $0 and $30,000 O One-half of $30,000, since the half-year rule applies

A corporatien's undepreciated caplal cost IUCC) for Class to at the end of the previous year if 5100,000 , the CCA rate for Class 10 is 30s using the decining balance method. ITA 2011 (a) and flequlation 1100 indicate that a corporations CCA deduction must be: 50 510.000 Any amount between 10 and 570000 One hat of 570,009 since the hafyear rule apples