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Class 14.1 transitional rules

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CEC at December 31, 2016 is converted to class 14.1 for 2017. The CRA says that the transitional rules are to allow 7% (rather than the 5% for class 14.1). Further, you can deduct the greater of opening UCC @ 7% or $500.

However, I can not see anyway to change the amount of CCA from the 5% calculated. What am I missing?

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