MGT423H5 • Canadian Income Taxation I

Description

This is the first of two courses in federal income tax law. It is designed to give the student a basic understanding of the Income Tax Act and its administration. This is achieved by applying the law to practical problems and cases. Topics covered include administration of the tax system, employment income, business and property income, capital gains, other income and deductions, computation of taxable income and taxes payable for individuals. The GST/HST implications, where relevant, will also be discussed. The two course sequence ( MGT423H5 and MGT429H5) have been designed to provide participants with coverage of the tax content required by the professional accounting bodies.

Prerequisites
Exclusions
Distribution Requirement
Social Science
Total Instructional Hours
24L/12T
Mode of Delivery
In Class
Program Area
Management