(3 units). Gives an in-depth knowledge of corporate taxation and of tax planning for the company, its managers and shareholders. The course includes calculation of corporate income tax, tax implications of the distribution of retained earnings, and the tax implications of owner/manager decisions regarding remuneration, incorporation and succession planning. Course Component: Lecture Prerequisites: ADM 3345. Courses reserved for BCom. students with a min. of 33 units from ADM core courses, including ADM 2381; in minors or in certificate programs when the course is required.
(3 units). Gives an in-depth knowledge of corporate taxation and of tax planning for the company, its managers and shareholders. The course includes calculation of corporate income tax, tax implications of the distribution of retained earnings, and the tax implications of owner/manager decisions regarding remuneration, incorporation and succession planning. Course Component: Lecture Prerequisites: ADM 3345. Courses reserved for BCom. students with a min. of 33 units from ADM core courses, including ADM 2381; in minors or in certificate programs when the course is required.
