Academic Calendar 2023/2024 - Personal Taxation

ACCT 3816  Personal Taxation

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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