(3 units). Canadian income tax laws relating to foreign income and foreign taxpayers; conflicts of law in the taxation area; tax aspects of international business operations and investment by Canadian individuals, corporations and trusts; tax treatment of non-residents and foreign corporations in Canada; relationships between Canadian statutory law and Canadian income tax treaties; underlying issues of Canadian tax policy in the international tax context. Course Component: Lecture Prerequisites: CML 2302, CML 3304.
(3 units). Canadian income tax laws relating to foreign income and foreign taxpayers; conflicts of law in the taxation area; tax aspects of international business operations and investment by Canadian individuals, corporations and trusts; tax treatment of non-residents and foreign corporations in Canada; relationships between Canadian statutory law and Canadian income tax treaties; underlying issues of Canadian tax policy in the international tax context. Course Component: Lecture Prerequisites: CML 2302, CML 3304.
