Corporate Taxation

Three credits · Undergraduate

The Canadian corporate economic environment is characterized by taxation legislation that impacts the financial performance, cash flow, investment valuations and structure of transactions of corporations operating in Canada. The course examines the tax consequences of corporate financial decisions as required by the Income Tax Act including corporate taxes, HST/GST and investment tax credits. Credit will be granted for only one of BSAD 460 or BSAD 454. Prerequisite: BSAD 241. Three credits.