Taxation
Introduction to Canadian income taxation. This course is designed to provide students with mainly an introduction to the basic concepts and procedures associated with the federal income tax system as it applies to individuals. Theoretical and practical aspects of tax will be examined and students will learn how to prepare a basic individual tax return. Some attention will be given to corporate taxation and the federal goods and services tax. Some tax planning is discussed.
- Prerequisite: ACCT 113 or ACCT 321
- Hours: 42 (3-0)