The following information is provided to you regarding the depreciable assets of a public company.

The UCC balances as of January 1, 2023, were:

Class 1 (non-residential) : $5,000,000

Class 8: $3,200,000

Class 10: $400,000

Class 12: nil

Class 13: 14000

The company has the following capital asset additions and disposals during the year:

On July 1, 2023, Deco implemented a new company policy to provide cars to its senior account managers. A luxury automobile was purchased for $70,000 plus 13% HST on that date.

The company replaced the roof on one of its warehouses for a cost of $300,000. For accounting purposes, this cost was capitalized (and not expensed in the income statement).

The company began outsourcing its deliveries to third parties as a means of cost reduction. This resulted in its entire fleet of delivery trucks being sold off for proceeds of $250,000. The trucks originally cost $750,000.

New furniture and fixtures were acquired for $325,000 in the year. Old fixtures originally costing $150,000 were sold off for proceeds of $25,000.

Small tools having an aggregate cost of $450,000 were sold off for proceeds of $100,000.

The company entered into a six-year lease agreement in 2020. The contract allows the tenant to review the lease for two additional four-year periods. If both options are exercised the company will have use of the building for 14 years. In 2020, the company will have spent 20,000 on leasehold improvements. At the beginning of 2023, additional improvements of 21,000 were made.

The company acquired a limited life 10-year franchise on December 1 202, at the cost of 50,000

Required: Determine the company's CCA and any terminal loss /recapture income for the 2023 taxation year. No need to calulate UCC.