PUBLISHED 2024-2025 Credit Catalog[ARCHIVED CATALOG]
ACCT 3020 - Personal and Corporate Taxation
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.