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In the current year H Ltd., an HST registrant, disposed of a passenger vehicle (cost $38,000; UCC $22,000) for $16,000. At the same time H

In the current year H Ltd., an HST registrant, disposed of a passenger vehicle (cost $38,000; UCC $22,000) for $16,000. At the same time H purchased a new passenger vehicle for $46,000 plus HST. What is the maximum CCA deduction that H can claim in the current year? Note: Do not place a minus sign in front of the amount.

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