Accounting (ACCT) - Corporate Taxation
ACCT 3817 Corporate Taxation
Prerequisites:
ACCT 3816
Antirequisites:
ACCT 4817
Hours:
3 hours 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.