Academic Calendar 2019/2020 - Personal Taxation

ACCT 4816  Personal Taxation

Prerequisites:

ACCT 1107

Antirequisites:

ADMN 4816

Hours:

Three hours of lecture per week for one term.

Credits:

3

Description:

This course is a study of the Federal Income Tax Act as it relates to individuals. The objectives are to explain the theoretical concepts behind specific provisions of the law, to apply the law in practical problems and case settings, to interpret the law, taking into account the specific wording of the provisions, judicial decisions and Revenue Canada's position, and to introduce basic tax planning concepts through problem application.