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