The following information relates to the Fortin Ltd.'s depreciable properties. Fortin's taxation year end is December 31.

Class 1 - In 2022, a new office building was purchased for $623,000. Of this total, the value of the land is $145,000 and $478,000 is attributable to the building. The building will be used 100% for business purposes none of which involve manufacturing. An election was filed to include the building in a separate Class. 1.

Class 3 - The January 1, 2022 UCC was $798,000. In 2022, one of the warehouses in this class burned to the ground. It had a capital cost of $150,000. Insurance proceeds were $185,000.

Class 8 - The January 1, 2022 UCC was $346,000. In 2022, the Company purchased additional acquired Class 8 property of $105,000. In addition Class 8 property with a capital cost of $83,000 was sold for $75,000.

Class 10 - The January 1, 2022 UCC was $150,000. In 2022, 3 delivery vans were purchased for $25,000 each. In addition, a delivery van with a capital cost of $42,000 was sold for $18,000.

Class 10.1 - The January 1, 2022 UCC was $17,850. The only property in this Class was the CEO's $350,000 Bentley. At the instructions of the Company's directors, who felt this automobile was excessively extravagant, it was sold for $275,000 in 2022. The CEO is not a shareholder of the Company nor are any of their family members.

Class 13 - The January 1, 2022 UCC was $37,500, reflecting leasehold improvements of $50,000 that were made in 2020, the year in which the lease began. The leasehold improvements were made on a property leased as office space for company business. The initial lease term was for 8 years, with an option to renew for a period of 2 years. Additional improvements, costing $40,000, were made in 2022.

Class 50 - The January 1, 2022 UCC was $23,000. In 2022, there were additions to this Class with a capital cost of $18,000.

Class 53 - The January 1, 2022 UCC was $63,000. The total capital cost of the properties was $84,000. The Company found that its manufacturing operations were not profitable and all of the manufacturing properties were sold in 2022 for $51,000. None of the properties were sold for amounts in excess of their capital cost.

Fortin Aluminum always claims maximum CCA on each Class of depreciable property. Required: Calculate the maximum CCA that can be claimed by Fortin for each class of property for its 2022 taxation year and determine the UCC for each class as of January 1, 2023. In addition, determine any other income tax consequences with respect to these depreciable properties. Ignore GST/HST & PST considerations.