DPA 703 / Advanced Canadian Tax Topics

1.5 unit(s)

E. Bentzen-Bilkvist

Prerequisite(s): COMMERCE 4SB3 & COMMERCE 4SC3; or the equivalence of courses in personal and corporate taxation

This course looks at best practices and takes a modern approach to reading and interpreting The Income Tax Act. Topics covered include an in-depth examination of the taxation of partnerships and trusts as well as the rules to prevent corporate surplus stripping and capital gains stripping.