BUSINESS *A730 / Canadian Taxation I

3 unit(s)

Prerequisite(s): BUSINESS A600

Antirequisite(s): BUSINESS A732

(Formerly P721) The principles of Canadian federal income taxation are examined in considerable detail through a reading of both the statute law and the common law. Emphasis is placed on the application of the law to the situations of individuals and businesses. Topics include liability for income tax, computation of income, taxable income, and tax.