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Question - During the 12-month period ended December 31, 2019 ABC Co. purchased a $40,000 (including tax of HST of 13%) passenger vehicle for use by its salesperson in conducting his employment. What is the maximum capital cost allowance that ABC Co. can claim for 2019, assuming that the company is a HST registrant (i.e., the company remits HST)?
(a) $13,500
(b) $10,170
(c) $4,500
(d) $15,255
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