The maximum amount of CCA to claim in any year is the opening undepreciated capital cost (UCC) multiplied by the CCA rate.
You would only deduct CCA that you've actually claimed from the UCC. If in 2022 you only claimed 1,920 in CCA, then your opening UCC balance for 2023 should be 98,000 - 1,920 = 96,080, and the maximum CCA you can claim in 2023 is 96,080 * 4%.
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