ACCT 5122
Issues in Taxation
This course will provide students additional knowledge in Canadian Federal Taxation required in the MAcc program. Emphasis on corporate income tax and some specialized topics.
Topics
- corporate income tax and some specialized topics
Course catalogue
2025
Readings
- Canadian Income Tax Act with Regulations [ITA], last edition. (electronic or print copy) Options: Income Tax Act. (included in CPA Canada material available through the Library)
- Income Tax Act. (free version from Government of Canada website) http://laws-lois.justice.gc.ca/eng/acts/I-3.3/ Canadian Income Tax Act with Regulations, 116th ed., Wolters Kluwer, 2024.
- [CITA] (bi-annually) Federal Income Tax Act, CPA Canada. [FITA] (annually) Practitioner’s Income Tax Act, Carswell. [PITA] (bi-annually)
Undated
Readings
- to Federal Income Taxation in Canada – Study Guide, 2022-2023, 43rd ed., Toronto, Wolters Kluwer Canada.
- Canadian Income Tax Act with Regulations, last edition.
- Options: Income Tax Act. (included in CPA Canada material) Income Tax Act. (free version from Government of Canada website) http://laws-lois.justice.gc.ca/eng/acts/I-3.3/
- Federal Income Tax Act, 18th ed., CPA Canada, 2020. [FITA] (annually) Canadian Income Tax Act with Regulations, 109th ed., Wolters Kluwer, Autumn
Prerequisites & course information
Prerequisite(s): permission of the M.Acc. office.