Question: Example Kool Drinks Corporation purchased $ 3 0 0 , 0 0 0 worth of bottling machinery in 2 0 1 9 . Machinery falls

Example
Kool Drinks Corporation purchased $300,000 worth of bottling machinery in 2019. Machinery falls under asset class 43 with a CCA rate of 30%. In 2021, Kool Drinks sold their machinery for $150,000 and moved their production to Mexico.
Was there a capital gain, a CCA recapture or a terminal loss? What if the machinery was sold for $75,000?
 Example Kool Drinks Corporation purchased $300,000 worth of bottling machinery in

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