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When there is a disposition of a depreciable property, an amount will be deducted from the UCC balance in the relevant CCA class. The deduction will be equal to the lesser of: a. The undepreciated capital cost and the proceed of disposition.* b. None of the choices. c. Proceeds of disposition and the capital cost of the individual asset. d. The capital cost of the individual asset and the undepreciated capital cost.
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