QUESTION: I know that for this Class $10.1$transaction$,$ the CCA deduction is $ $5114.$This is gotten through the equation: $34000*30\%*3*(61/365)$ Usually in this formula, the number $1.5$is used instead of $3$for Accelerated investment incentive or $0.5$for half year rule. My question is WHY is it $3$in this case? Context question: Calculate the maximum Capital Cost Allowance deduction that can be claimed for Consulting Ltd $.$as well as the closing Undepreciated Capital Cost balances for class $10.1$at the end of the previous year. Transactions: $3.$ On November $1$of the prior $$year$,$ Consulting purchased a luxury sedan for $.$ $ $52800$The vehicle will be used by the sole $$shareholder$,,$as he often needs to travel to meet clients or to inspect potential job sites. QUESTION: I know that for this Class $10.1$transaction$,$ the CCA deduction is $ $5114.$This is gotten through the equation: $34000*30\%*3*(61/365)$ Usually in this formula, the number $1.5$is used instead of $3$for Accelerated investment incentive or $0.5$for half year rule. My question is WHY is it $3$in this case? HUMAN ANSWER please, NOT AI ANSWER.