AP 5-4 (CCA Calculations) The calendar-based taxation year of the Bostik Manufacturing Company, a CCPC, ends on Decem- ber 31. On January 1, 2022, the UCC balances for the various classes of depreciable property owned by the company are as follows: Class 1-Building (Note 1) Class 8 Office furniture Class 10-Vehicles Class 10.1 President's car Class 13-Leasehold improvements Class 14.1-Intangible Property Class 50-Computer hardware Class 53-Manufacturing equipment $342,000 66,000 225,000 16,500 26,125 Nil 48,000 126,000 Note 1 The class 1 building was acquired new in 2020 for $400,000. One hundred percent of its floor space is used for manufacturing and processing. In addition, the company filed a timely election to include the building in a separate class 1. In the 2022 taxation year, the following purchases were made: Class 8-Office furniture Class 10-Vehicles (Note 2) Class 12-Tools (Note 3) Class 13-Leasehold improvements Class 50-Computer hardware $ 12,000 115,000 17,000 22,000 11,000 AP 5-4 (CCA Calculations) The calendar-based taxation year of the Bostik Manufacturing Company, a CCPC, ends on Decem- ber 31. On January 1, 2022, the UCC balances for the various classes of depreciable property owned by the company are as follows: Class 1-Building (Note 1) Class 8 Office furniture Class 10-Vehicles Class 10.1 President's car Class 13-Leasehold improvements Class 14.1-Intangible Property Class 50-Computer hardware Class 53-Manufacturing equipment $342,000 66,000 225,000 16,500 26,125 Nil 48,000 126,000 Note 1 The class 1 building was acquired new in 2020 for $400,000. One hundred percent of its floor space is used for manufacturing and processing. In addition, the company filed a timely election to include the building in a separate class 1. In the 2022 taxation year, the following purchases were made: Class 8-Office furniture Class 10-Vehicles (Note 2) Class 12-Tools (Note 3) Class 13-Leasehold improvements Class 50-Computer hardware $ 12,000 115,000 17,000 22,000 11,000