(3 units). Qualitative characteristics of tax systems, liability for tax, employment income including deferred compensation, business income and capital cost allowances, taxable capital gains and allowable capital losses, other inclusions and deductions, personal taxable income and taxes payable, corporate taxable income and taxes payable, corporate taxation and management decisions. Course Component: Lecture Prerequisite: ADM 5341
(3 units). Qualitative characteristics of tax systems, liability for tax, employment income including deferred compensation, business income and capital cost allowances, taxable capital gains and allowable capital losses, other inclusions and deductions, personal taxable income and taxes payable, corporate taxable income and taxes payable, corporate taxation and management decisions. Course Component: Lecture Prerequisite: ADM 5341
