Taxation III

Graduate

The course concentrates on advanced income tax topics, including income tax planning for individuals and corporations and income tax research. The use of partnerships and trusts in tax planning and the corporate reorganization provisions of the Income Tax Act are studied. Tax research is conducted using the Income Tax Act, tax treaties and court cases. (Co-requisite: ACCT-4610 and mandatory for those seeking a Chartered Professional Accountant (CPA) for non-public accounting.