| Subject | Course No. | Credit Value |
| Economics | ECON 3205 | Three (3) credit hours |
This course examines the taxation of corporate income and the theory underlying the taxation system as expressed in the Income Tax Act (Canada). Topics include calculation of income for tax purposes, 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 corporate tax returns, deciding how to structure an investment in a corporation, reorganizing a corporate group to optimize tax planning and should be able to prepare a calculation of corporate taxes payable.
Instructor: Candace Sears (please contact the instructor if you need an up-to-date syllabus)
Prerequisite: ECON 3204 (recommended, not required)
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.
There is a $150 non-refundable/non-transferable online fee per course in addition to applicable tuition & fees. Learn more about tuition and fees and methods of payment.
