If an incorporation buys a SUV for 40k, it is classified as Class 10.1 and only 30k can be claimed for CCA which is fine. Also, ITC (HST) can also be claimed on 30k. In this case corporate has paid 1300 dollar more HST. HST on 40k is 5200 and claim back HST is 3900, hence 1300 difference. My question is, where does the corporation enter this amount to balance things?