ACCT 3025 - Taxation Foundations

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 GST. You will learn to compute taxable income for individuals.

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 425