Provides an introduction to federal and provincial income tax as it relates to the agriculture sector. The course stresses the terms, concepts and fundamental principles of income taxation. While tax form preparation will be reviewed, tax concepts, compliance issues and tax planning will be emphasized. The course is designed to expose students to tax laws and how they affect individual decisions and how the taxpayer is/can be integrated with different business organization structures that may be utilized in the agriculture industry. Weekly hours: 3 Lecture hoursPrerequisite(s): Successful completion of 27 credit units of university-level courses or permission of the instructor. Note: Students with credit for BPBE 254 may not take this course for credit
Provides an introduction to federal and provincial income tax as it relates to the agriculture sector. The course stresses the terms, concepts and fundamental principles of income taxation. While tax form preparation will be reviewed, tax concepts, compliance issues and tax planning will be emphasized. The course is designed to expose students to tax laws and how they affect individual decisions and how the taxpayer is/can be integrated with different business organization structures that may be utilized in the agriculture industry. Weekly hours: 3 Lecture hoursPrerequisite(s): Successful completion of 27 credit units of university-level courses or permission of the instructor. Note: Students with credit for BPBE 254 may not take this course for credit