Apr 14, 2024  
PUBLISHED 2023-2024 Credit Catalog 
    
PUBLISHED 2023-2024 Credit Catalog [ARCHIVED CATALOG]

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
    • BFIN 301