Dec 06, 2025  
PUBLISHED 2025-2026 Credit Catalog 
    
PUBLISHED 2025-2026 Credit 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.



3 Credits

Time Guidelines
The standard instructional time for this course is 60 hours.


Prerequisites
 

  • One of:
    • ACCT 2110
    • ACCT 255
  • One of:
    • BLAW 2030
    • BLAW 300

Equivalents
ACCT 411