Taxation

Undergraduate

introduces the foundational principles and concepts of personal and corporate income tax within Canada. Topics include planning and decision-making approaches taken towards taxation, determination of liability, income determination and administration of the system of taxation, corporate structure, shareholder benefits, tax planning, computation of personal and corporate tax, gains, losses, international taxation, tax credits and deductions. An understanding of applying tax rules, principles, and concepts to personal and corporate cases will be developed through case application.