Problem: Capital Cost Allowance at Crampoon Crampoon Enterprises purchased a new building for CAD 2,000,000. The asset is in a CCA class with a rate of 5% that is subject to the half-year rule. Under the ITA, all buildings are put in separate classes and not pooled with other assets. The corporate tax rate is 30\%. REQUIRED: 1. Determine the CCA deduction for the next two years. 2. What are the tax consequences if the building is sold for CAD 1,800,000 at the beginning of the third year? What if it was sold for CAD 1,900,000 ? 3. What would be the CCA deduction under the accelerated depreciation rule