ACCT 411 - Personal and Corporate Taxation

Course Description:
This course introduces the principles, concepts, and application of Canadian federal income tax legislation. Emphasizing an understanding and application of the conceptual structure of the Income Tax Act, the course introduces the concepts of income and liability for tax; income from employment, business, and property; capital gains and losses; deductions; and international taxation. You will learn to compute taxable income for individuals and corporations.

3 Credits

Equivalent(s):
ACCT 3020

Technical Requirements

Students should have completed introductory-level financial accounting and business law coursework prior to registering for this advanced-level course.