Applied Corporate & Personal Taxation

Categories: Accounting
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About Course

Course Description

Applied Personal and Corporate Taxation emphasizes the application of personal and corporate tax concepts in the preparation of tax returns for individual and corporate clients.  The purpose of this course is to produce a mid-level accountant with tax skills who can function in environments of low to mid-level complexity with low levels of uncertainty.  The course will focus on applied knowledge, using authentic business scenarios that require students to demonstrate the application of technical knowledge.   Excel and other applications such as other tax software will be integrated into the course material and in assessments to help develop the accounting and other practical skills needed in the marketplace, and workplace skills (communication, managing and analyzing information, solving routine problems and effectively promoting personal management and teamwork) are emphasized.

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Course Content

CHAPTER 1:​ Corporations -​ An Introduction​

  • Quiz 1: Corporations -​ An Introduction​

CHAPTER 2:​ Organization, Capital Structures, and Income Distributions of Corporations​

CHAPTER 3:​ The Canadian-Controlled Private Corporation

CHAPTER 4:​ Multiple Corporations and Their Reorganization

CHAPTER 5:​ Partnerships

CHAPTER 6:​ Limited Partnerships and Joint Ventures

CHAPTER 7:​ Trusts​

CHAPTER 8:​ Business Acquisitions and Divestitures–Assets versus Shares

CHAPTER 9:​ Business Acquisitions and Divestitures–Tax-Deferred Sales

CHAPTER 10:​ Domestic and International Business Expansion​

CHAPTER 11:​ Tax Aspects of Corporate Financing

CHAPTER 12: ​ Introduction to GST/HST

CHAPTER 13:​ Business Valuations​

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