QUESTION: I know that for this Class $10\mathrm{.}1$ transaction, the CCA deduction is $$5114.$ This is gotten through the equation: $34000*30\%*3*(61/365)$

Usually in this formula, the number $1\mathrm{.}5$ is used instead of $3$ for Accelerated investment incentive or $0\mathrm{.}5$ 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 $10\mathrm{.}1$ 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 $10\mathrm{.}1$ transaction, the CCA deduction is $$5114.$ This is gotten through the equation: $34000*30\%*3*(61/365)$

Usually in this formula, the number $1\mathrm{.}5$ is used instead of $3$ for Accelerated investment incentive or $0\mathrm{.}5$ for half year rule. My question is WHY is it $3$ in this case?