Exercise Five - 3 Subject: Class 13 And Half-Year Rule Vachon Ltd. leases its office space under a lease that was signed on January 1, 2006. The lease term is 10 years, with an option to renew at an increased rent for an addi- tional five years. In 2006, the Company spends $52,000 renovating the premises. In 2011, changing needs require the Company to spend $31,000 renovating the space. Determine the maximum amount of Class 13 CCA that the Company can deduct for 2011