Students examine the provisions of the Income Tax Act applicable to corporations and their stakeholders. Topics include the classification of corporations for tax purposes; the taxation of corporate income; the taxation of corporate distributions; and the taxation of various types of corporate reorganizations. Prerequisites: LAWF 3800, LAWF 3830 Co-Requisites: LAWF 3830, LAWF 3800
Students examine the provisions of the Income Tax Act applicable to corporations and their stakeholders. Topics include the classification of corporations for tax purposes; the taxation of corporate income; the taxation of corporate distributions; and the taxation of various types of corporate reorganizations. Prerequisites: LAWF 3800, LAWF 3830 Co-Requisites: LAWF 3830, LAWF 3800
