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The taxation year of the Appleton Manufacturing Company, a Canadian public company, ends on December 31. On January 2022, the UCC balances for the various classes of depreciable property owned by the company are as follows

Class 1Building (Note 1)	$625,500
Class 8Office Furniture and Equipment	155,500
Class 10Vehicles	117,700
Class 13Leasehold Improvements	61,500
Class 14.1Intangible Property	Nil
Class 53Manufacturing Equipment	216,500

Note 1	The Class 1 building was acquired, used, in 2010.

During the year ending December 31,

2022,

the following purchases of depreciable property were made.

Class 8Office Furniture and Equipment	$27,200
Class 10Vehicles (Note 2)	32,900
Class 12Tools (Note 3)	34,200
Class 13Leasehold Improvements	44,800
Class 50Computer Hardware	27,800

Note 2	The purchased vehicle was a delivery truck.
Note 3	None of the tools that were acquired during the year cost more than $500.

During this same period, the following dispositions occurred.

Class 8	Used office furniture and equipment was sold for $35,100. The capital cost of the property was $21,800.
Class 10	A delivery truck with a capital cost of $23,500 was sold for $8,600.
Class 53	Since the manufacturing operations will be done by subcontractors in the future, all of the manufacturing equipment was sold for $189,000. Its capital cost was $752,200.

The company leases a building for $27,100 per year that houses a portion of its manufacturing operations. The lease was negotiated on January 1, 2019, and has an original lease term of eight years. There are two renewal options on the lease, each for four years. The company made $78,300 of leasehold improvements in 2019 immediately after signing the lease. No further leasehold improvements were made until the current year.
2.	On February 24, 2022, one of the company's cars was totally destroyed in an accident. At the time of the accident, the FMV of the car was $12,500. The proceeds from the company's insurance policy were only $7,800. The capital cost of the car was $16,700.
3.	In March 2022, the company granted a manufacturing licence for one of its products to a company in southern Ontario. This licensee paid $86,600 for the right to manufacture this product for an unlimited period of time.
4.	It is the policy of the company to claim maximum CCA in all years.

Calculate the maximum

2022

CCA that can be claimed on each class of property, the January 1,

2023,

UCC balance for each class, and any other

2022

income tax consequences from the information provided in the problem. Assume that none of the depreciable property purchases involved non-arm's-length persons nor were they acquired on a rollover basis. In each case the company did not previously own any of the property acquired.

Class

1Building

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

What is the amount of additions or dispositions?
What is the maximum 2022 CCA?
What is the January 1, 2023, UCC of class 1?

Part 2

The building was acquired after March 18, 2007, so it

might

would

would not

have been eligible for an enhanced CCA rate since it

was

was not

purchased new.

Part 3

Class

8Office

Furniture and Equipment

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

What is the maximum 2022 CCA?
What is the January 1, 2023, UCC of class 8?
What is the taxable gain from the sale of furniture and equipment?

Part 4

Class

10Vehicles

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

What is the maximum 2022 CCA?
What is the January 1, 2023, UCC of class 10?

Part 5

Class

12Tools

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

What is the maximum 2022 CCA?
What is the January 1, 2023, UCC of class 12?

Part 6

Class

13Leasehold

Improvements

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

What is the maximum 2022 CCA?
What is the January 1, 2023, UCC of class 13?

Part 7

Class

14Intangible

Property

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

What is the maximum 2022 CCA?
What is the January 1, 2023, UCC of class 14?
What is the taxable gain on intangible property for 2022?

Part 8

Class

50Computer

Hardware

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

What is the maximum 2022 CCA?
What is the January 1, 2023, UCC of class 50?

Part 9

Class

53Manufacturing

Equipment

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

What is the maximum 2022 CCA?
What is the January 1, 2023, UCC of class 53?

Part 10

Other Income Effects

(Round your answers to the nearest dollar. For entries with a $0 balance, make sure to enter "0" in the appropriate input field.)

Taxable capital gain on class 8 property
Taxable capital gain on class 14.1 property
Terminal loss on class 53 property
Total net impact on 2022 net income

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