Business Administration

BA4237Income Taxation3 ch (3C)

This taxation course covers the current Canadian legislation governing both personal and corporate income taxation. Students will be expected to apply their knowledge of the legislation by computing corporate income, income from business, income from property, capital gains and loses and income taxes payable. This course also introduces more complex topics as relevant. Such topics may include corporate reorganizations, distributions and tax planning, etc. 

Prerequisite: BA 3235 (or equivalent) with a minimum grade of C.