Accounting (ACCT) - Corporate Taxation

ACCT 4817  Corporate Taxation

Prerequisites:

ACCT 4816

Antirequisites:

ADMN 4817

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 corporations. 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.