Class 10.1 vehicle - income tax and ITC

When entering a class 10.1 vehicle into the tax return for a sole prioretor the software calulated an additon amount of $33,900. [Actual cost of vehicle is $35,000 + $4,550 (tax) = $39,550] (Buiness usage is 35%)

The addition amount is $33,900 [$30,000 + $3,900 (tax) = $33,900].

We consider the capital cost of a Class 10.1 vehicle to be $30,000 plus the related GST/HST, or PST. The $30,000 amount is the capital cost limit for a passenger vehicle.

My issue is it seems like double-dipping/unfair when calculating the ITC because the capital cost includes HST ($33,900) but at the same time the ITC is going to be calculated on the CCA amount.
The ITC will be calculated as such CCA x 13/113


The asset addition, CCA, and GST/HST recovery being a function of the CCA claimed (adjusted for personal use) seems to work the way the legislation intended it to work.

Not sure what you are asking.

You’re correct, the amount of $33,900 is correct.
My question is about the ITC calculation. Specifically, CCA x 13/113 (for Ontario).
I edited the question.

Math seems to work out right.

Thank you for your replies