ACCTG 667 - Basic Income Tax

Course Career Graduate
Units 3
Approved Hours 3-0-0
Fee index 6
Faculty Business
Department Accounting and Bus Analytics
Typically Offered either term

Description
Examines the concepts, regulations and interpretations underlying individual and corporate income tax from the tax professional’s perspective. Topics include: structure of the Income Tax Act, residency requirements, employment income, business and property income, capital gains, and the calculation of tax payable for individuals. Tax planning is introduced and opportunities for tax planning are identified where appropriate as topics are covered. Prerequisite: ACCTG 614 or 610.