A study of residence and non-residence for tax purposes, the taxation of non-residents who earn income in Canada, the taxation of Canadian residents who earn income outside Canada, and the interpretation and application of Canada's bilateral tax treaties. Prerequisite: LAW 504.
A study of residence and non-residence for tax purposes, the taxation of non-residents who earn income in Canada, the taxation of Canadian residents who earn income outside Canada, and the interpretation and application of Canada's bilateral tax treaties. Prerequisite: LAW 504.
