ACCT 411 - 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. Students should have completed introductory-level financial accounting and business law coursework prior to registering for this advanced-level course.

3 Credits

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

Equivalents
ACCT 3020