Taxation I

Undergraduate

Principles underlying federal income taxation in Canada through an analysis of the Income Tax Act, R.S.C., as amended. Computation of net income for tax purposes. Course Format: Lectures, discussion, 3 hours per week. Restrictions: Open to BAcc majors or permission of the Department. In Spring Session, open to BAcc Co-op students until date specified in Registration guide. Prerequisite(s): ACTG 1P02 (ACTG 1P12) or ACTG 2P12 Course Notes: This course may be offered in multiple modes of delivery. The method of delivery will be listed on the academic timetable, in the applicable term. Exclusions: Completion of this course will replace previous assigned grade and credit obtained in ACTG 4P40.