Jun 22, 2024  
PUBLISHED 2022-2023 Credit Catalog 
    
PUBLISHED 2022-2023 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

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.



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