for eqch claSS a lanore GST/HST \& PST determine the am, 2022. In addition, calculate the UCC teminal loss. Ignore GSTAST \& PST considerations. Ap5-3 (CCA Calculations over Five Years) anden Dragon Ltd. begins carrying on business in Vancouver on September 1, 2017. The busigater on October 12, 2017, the company acquires 20 small city. To facilitate this latter operaThe cost of these cars is $12,000 each and, for purposes of cars to be used as delivery vehicles. 35 class 10. Duing the first year of operations, the company establishes a calendar-based taxation year ending wn December 31 . For the 2018 through 2022 taxation years, the following transactions take place 2018 In June, the company acquires five more cars at a cost of $12,500 each. In addition, three of the older cars are sold for total proceeds of $27,500. 2019 There are no new purchases of cars during this year. However, four of the older cars are sold for total proceeds of $38,000. 2020 In December 2020, 13 of the original cars and 3 of the newer cars are sold for $128,000. It was the intent of the company to replace these cars. However, because of a delay in delivery by the car dealer, the replacement did not occur until January 2021. 2021 In January 2021, the company takes possession of 25 new delivery cars at a cost of $16,000 each. No cars are disposed of during 2021 . 2022 In March 2022, there is a change in management at Golden Dragon Ltd. They conclude that the company's take-out operation is not in keeping with the more elegant image that the sit-down restaurant is trying to maintain. As a consequence, the take-out operation is closed, and the 27 remaining delivery cars are sold. Because of the large number of cars being sold, the total proceeds are only $185,000. Goden Dragon Ltd. claims maximum CCA in each of the five taxation years under consideration. Pequired: For each of the 2018 to 2022 taxation years, calculate CCA, recapture, or terminal loss - Golden Dragon's fleet of cars. In addition, indicate the January 1 UCC for each of the taxation years 2019 through 2023. Assume that none of the vehicles are zero-emission and that nor 1 lis: sold for more than its original cost. NOTE Prior to November 21, 2018, the half-year rule was in effect. For 2019, 2020, and 2022 the Accll provisions are available