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

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).
Fully Online 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.