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

Technical Requirements

BLAW 2030 can also be taken at the same time as ACCT 2375.