ACCT 375 - 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 the day-time course offering is 60 hours. On campus evening/week-ends and fully online hours will vary.

Prerequisites

One of:
- ACCT 255
- ACCT 2110
- BFIN 255
- BFIN 1255
- BFIN 301
- BFIN 2301

Concurrent Prerequisite

One of:
- BLAW 300
- BLAW 2030

Equivalents
ACCT 2375