(3 units). Introduction to the Canadian income tax system, including tax policy objectives and formation, statutory interpretation, current case law and topical issues including tax avoidance, charities and charitable giving, taxation of families and dependents and commercial transactions. Systematic coverage of tax treatment of income from employment, business, investments, capital gains, and other sources, and an introduction to corporate taxation. Course Component: Lecture Previously CML3204.
(3 units). Introduction to the Canadian income tax system, including tax policy objectives and formation, statutory interpretation, current case law and topical issues including tax avoidance, charities and charitable giving, taxation of families and dependents and commercial transactions. Systematic coverage of tax treatment of income from employment, business, investments, capital gains, and other sources, and an introduction to corporate taxation. Course Component: Lecture Previously CML3204.
