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ACA140 - Taxation


All entry courses must have been completed before taking this course.

This course offers a full understanding of the issues of Canadian income tax law. It provides an in-depth study of both personal and corporate taxation in Canada as well as related tax planning and GST implications. Topics include a detailed examination of the federal income tax law concerning income of individuals from employment, business and property, computation of corporate taxes, integration theory, corporate reorganizations, surplus distributions, partnerships and trusts. At the successful conclusion of this course, it is anticipated that students will be proficient at recognizing tax issues, developing planning alternatives, locating proper authority to resolve issues, and communicating courses of action to implement the solutions.
All tax provisions are subject to change. Accordingly, the intent is that students develop an understanding of how the tax law works and incorporate the ability to find and apply the appropriate tax provisions in a variety of situations. Students are expected to demonstrate (in exams, assignments and class participation) competence in the technical aspects of the tax laws covered.

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