ACCT 2375 - Introduction to Taxation

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

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

Prerequisites
Concurrent Prerequisite

One of:
- ACCT 2110
- ACCT 255
- BFIN 1255
- BFIN 255
- BLAW 2030
- BLAW 300

Equivalents
ACCT 375