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College of Extended Learning

Principles of Personal Taxation

Subject Course No. Credit Value
Economics ECON 3204 Three (3) credit hours

This course examines the taxation of personal income and the theory underlying the taxation system as expressed in the Income Tax Act (Canada). Topics include calculation of income and deductions for tax purposes, personal tax credits, application of tax rates, the theory of integration, tax planning and the social policies underlying the taxation system. On completion of this course, students should be able to explain basic tax concepts related to preparing personal tax returns and be able to prepare a calculation of personal taxes payable.

Instructor: Candace Sears (please contact the instructor if you need an up-to-date syllabus)
Prerequisite: None

Why take this course?

  • Gain an understanding of deferred income plans like RRSPs, RESPs, and TFSAs.
  • Better understand the tax credits and exemptions available to you as an individual taxpayer.
  • Small business owners will learn to calculate taxable income for a business.

Course details

Students have six months from the registration date to complete the course. All course exams and/or assignments must be completed by the designated end date.

Assignments and examinations

  • 3 x Quizzes (10% each)
  • 1 x Final Exam (invigilated, 70%)

The final exam for this course will be invigilated at an approved time and location. Please refer to the Online Exam Request Form

Fees and payments

Online courses are subject to an additional $100 non-refundable/non-transferable online fee per course For more information on fees and methods of payment, please click here.

Apply now!

If you have previously registered in this online course and wish to register again, please contact us at 453-4646 to complete the registration process.

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