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Company a Had Depreciation of $14,000 and CCA of $12,500

Question 23

Multiple Choice

Company A had depreciation of $14,000 and CCA of $12,500 during its first year of operations.The tax rates for Years 1 and 2 were 25% and 20% respectively.The Year 2 tax rate was enacted in Year 2.At the end of year 1,this will result in:


A) a deferred income tax asset of $300.
B) a deferred income tax liability of $300.
C) a deferred income tax asset of $375.
D) a deferred income tax liability of $375.

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