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.
|Course No. and Title:||
ECON 3204 Principles of Personal Taxation
Three (3) credit hours
ECON3204 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. Students will also be able to identify planning opportunities to optimize personal taxes payable when triggers are presented.
|Prerequisite:||This course as no prerequisites.|
The course materials include video lectures (available for viewing any time on youtube) with supporting slides for note taking, and reading material provided within the course. Optional practice quizzes for each module are available to complete on Desire2Learn.
The topics covered in this course are outlined below:
Topic 1 – Introduction, Overview of tax system, and administration
There is no required textbook
|Assignments & Examinations:||
Evaluation methods include multiple choice, short answer, and case study questions that will require students to apply theory and also prepare calculations.
Quizzes will be available for completion on D2L and are open book. The final exam must be written in hardcopy under the supervision of an invigilator and is a comprehensive review of the course material. The final exam is 3 hours long.
All final exams for online courses will be invigilated at an approved time and location. Please refer to the Online Exam Request Form to book.
|Time Limit:||6 months from registration date. All course exams and/or assignments must be completed by the designated end date of your course.|
Online courses are subject to an additional $100 non-refundable online fee per course. Fees are subject to change by the Board of Governors.
|Methods of Payment:||
Once you complete the Apply Now form below, please send payment. Methods of payment accepted: