Further exposes students to the technical provisions of the Income Tax Act. The course examines the determination of taxable income and taxes payable for corporations, the application of the provisions of the Act to various business situations and reorganizations, non-income taxes, including GST/HST, as well as tax planning issues related to these topics. Students are given the opportunity to further develop their tax research skills. Weekly hours: 3 Lecture hoursPermission of the department required. Prerequisite(s): COMM 406.3.
Further exposes students to the technical provisions of the Income Tax Act. The course examines the determination of taxable income and taxes payable for corporations, the application of the provisions of the Act to various business situations and reorganizations, non-income taxes, including GST/HST, as well as tax planning issues related to these topics. Students are given the opportunity to further develop their tax research skills. Weekly hours: 3 Lecture hoursPermission of the department required. Prerequisite(s): COMM 406.3.