1. With respect to the enhanced CCA rules, which of the following statements is correct? a A The enhanced CCA rules apply to all CCA Classes. a B The enhanced CCA rules neverapply when an asset is acquired in a non-arm’slength transaction. a C The enhanced CCA rules areexceed the cost of acquisitions.applicable when the amounts deducted for disposals q D The enhanced CCA rules require that, prior to the calculation of CCA, one-half of· the net additions for the year must be added to the UCC balance.

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