Jonas Roy is the sole shareholder of Roy Consulting Ltd., which provides professional consulting services to several organizations in the oil and gas industry. Roy Consulting Ltd. was incorporated on September 1 in the prior year, and the corporation has selected a fiscal year-end of December 31. The corporation leases office space in Calgary, Alberta.

It is now March of the current year, and you are preparing the corporate tax return for Roy Consulting Ltd. for the prior fiscal year ended December 31, which includes the first four months of operations from September 1 to December 31 of the prior year. Jonas Roy informs you that the corporation is doing well and he has developed a strong network of clients in the oil and gas consulting industry.

On September 1 of the prior year, Roy Consulting purchased several pieces of office furniture for the rented office space including several chairs, a small desk, several small side tables, and two sofas. The total cost of all purchased furniture was 42250 . On September 6 of the prior year, Consulting purchased laptop computers and a printer for a total cost of 5290 . On November 1 of the prior year, Consulting purchased a luxury sedan for 51400. The vehicle will be used by the sole shareholder, Jonas Roy , as he often needs to travel to meet clients or to inspect potential job sites.

Calculate the net additions for classes 8,50,10.1

CCA deduction for each and closing UCC balances, previous year