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Introduction to Taxation - ACCT 375

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Course Description

This course covers sources and structures of income tax legislation, the meaning of income from employment, net income for individuals, income from business and property, capital cost allowance, capital gains/losses, remuneration salaries vs. dividends, impact of taxation on business decisions and tax planning.

Credits: 3


  • One of:
    • BLAW 300
    • BLAW 200
  • One of:
    • ACCT 255
    • ACCT 240
    • BFIN 230
    • BFIN 255


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