Question $9$

During the $12-$month period ended December $31,2023$ XYZ Co$.($a newly formed public company$)$

purchased a $$40,680($including tax of HST $$4,680$ or $13\%)$ passenger vehicle for use by its

salesperson in conducting his employment. What is the maximum capital cost allowance that ABC

Co$.$ can claim for $2023,$ assuming that the company is a non HST registrant $($i$.$e$.,$ the company does

not remits HST since it is a startup company$)?$

$$15,300$

$$18,306$

$$16,200$

$$17,289$