Find out the RRSP deduction available and CCA that can be claimed Chelsea's personal vehicle is used to perform the work duties, and Chelsea pays for the expenses with no reimbursement from Tri-scope. However, an allowance of $400 is received each month which is treated as unreasonable for tax purposes. Chelsea purchased a new car in 2018 which is used seventy-five percent of the time for business purposes. The undepreciated capital cost of the vehicle at the beginning of 2019 was $28,000. Total costs to operate the vehicle are $800 per month. Interest expense on the car loan is $200 per month Chelsea maximizes RRSP contributions each year. The 2018 Notice of Assessment showed RRSP room of $12,000. Earned income was $42,000 in 2018 which consisted of $6,000 in commissions. Tri-scope does not have a registered pension plan. CPP for enhanced contribution is $166.