ACCT 375 - 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:
- BLAW 300
- BLAW 200
One of:
- ACCT 255
- ACCT 240
- BFIN 230
- BFIN 255

Required Materials
CONTINUING EDUCATION CALENDAR

Required Materials:

A textbook is required for this course. Please refer to current booklist on the SAIT Bookstore website (http://bookstore.sait.ca).

NETWORK LEARNING CALENDAR

Required Materials:

A textbook is required for this course. Please refer to current booklist on the SAIT Bookstore website (http://bookstore.sait.ca).

Software Requirements:

Microsoft Office 2007 or higher, and
One of:
- Internet Explorer,
- Mozilla Firefox, or
- Google Chrome.

Important Notes:

You begin on the listed start date. Your end date is based on the length of the course. You are required to meet any assessment deadlines set by the instructor.

One two-month course extension may be purchased up to two business days prior to your course end date.

For more information about online learning, contact distance.education@sait.ca.
Technical Requirements

BLAW 300 can also be taken at the same time as ACCT 375.
Required Materials - A textbook is required for this course. Please refer to current booklist on the SAIT Bookstore website (http://bookstore.sait.ca).
Distance Education students
- Software Requirements:
  - One of:
    - Internet Explorer,
    - Mozilla Firefox, or
    - Google Chrome.
  - Microsoft Office 2007 or higher, and
- Important Notes:
  - You begin on the listed start date. Your end date is based on the length of the course. You are required to meet any assessment deadlines set by the instructor.
  - One two-month course extension may be purchased up to two business days prior to your course end date.
  - For more information about online learning, contact distance.education@sait.ca.