ACCT375 — Introduction to Taxation
ACCT 375 - Introduction to Taxation ACCT 375 - Introduction to Taxation Description This course covers sources and structures of income tax legislation, the meaning of income from employment, net income for individuals, income from business and property, capital cost allowance, capital gains/losses, remuneration salaries vs. dividends, impact of taxation on business decisions and tax planning. 3 Credits Time Guidelines The standard instructional time for this course is 60 hours. Prerequisites One of: ACCT 255 ACCT 2110 BFIN 255 BFIN 1255 BFIN 301 BFIN 2301 Concurrent Prerequisite One of: BLAW 300 BLAW 2030 Equivalents ACCT 2375
Prerequisites: ACCT255, ACCT2110, BFIN255, BFIN1255, BFIN301, BFIN2301, BLAW300, BLAW2030, ACCT2375