How to prepare a CCA schedule for tax depreciation of manufacturing equipment purchased three years ago on January 1, 2015 for $340,000 (assume Class 46 with CCA rate of 30% and half-year rule applying). Calculate the tax consequence if all the equipment were to be sold at the beginning of this year (i.e., end of 2017) for either $120,000 or $160,000. The equipment is the only asset in the class. Utilize the average tax rate 20% that Pear Computer Horizons had in the last five years in your analysis of the tax impact.