ACCT 2375 - Introduction to Taxation

Course Description
This course covers sources and structures of income tax legislation, the meaning of income from employment, net income for individuals, income from business and property, capital cost allowance, capital gains/losses, remuneration salaries vs. dividends, impact of taxation on business decisions and tax planning.

3 Credits:

Prerequisite(s):

One of:
- ACCT 2110
- BFIN 1255
- BLAW 2030

Equivalent Course(s):

ACCT 375