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. Arnot has a December 31 year end. On March 1,2012, the company pays $380000 to enter a franchise agreement.The life of the franchise is

. Arnot has a December 31 year end. On March 1,2012, the company pays $380000 to enter a franchise agreement.The life of the franchise is 5 years with rights commencing on April 1st 2012. Determine the maximum CCA for 2012 and the UCC for 2013.

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