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About Course

Course Description

Prerequisite: Intermediate Financial Reporting II and a working knowledge of computers.

The primary emphasis in this course is to understand the fundamental principles and concepts of Canadian federal income tax legislation. The course emphasizes an understanding of the conceptual structure of the Income Tax Act and equips students with the skills needed to apply its rules to practical cases. Topics include the concepts of income and liability for tax; income from employment, business and property; shareholder benefits; deductions; capital gains and losses; computation of taxable income for individuals and corporations; tax planning; and international taxation.

The objective of this course is to develop and strengthen students’ understanding of technical knowledge of taxation.

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Course Content

Topic 1: Taxation – Its Role in Decision Making

  • Lesson 1 : Taxation – Its Role in Decision Making
  • Quiz 1: Taxation – Its Role in Decision Making

Topic 2: Fundamentals of Tax Planning

Topic 3: Liability for Tax, Income Determination, and Administration of the Income Tax System

Topic 4: Income from Employment

Topic 5: Income from Business

Topic 6: The Acquisition, Use, and Disposal of Depreciable Property

Topic 7: Income from Property

Topic 8: Gains and Losses on the Disposition of Capital Property-Capital Gains

Topic 9: Other Income, Other Deductions, and Special Rules for Completing Net Income for Tax Purposes

Topic 10: Individuals: Determination of Taxable Income and Taxes Payable

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2 years ago
It's helpful and gain knowledge about canada taxation.
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