BUSI 4005A Taxation
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The BUSI 4005A Taxation course is basically an in-depth review of federal income tax laws and regulations and is an essential element in the planning and processing taxable Canadian corporations. The course mainly emphasizes on the tax planning function of corporate governance and related aspects of accounting and reporting.
This BUSI 4005A Taxation course mainly focuses on income tax laws and regulations and their impact on corporate finance and business decisions. It discusses income tax law issues, issues, and planning, as well as the calculation of taxable income and tax payable for individuals, corporations, partnerships, and trusts.
The above mentioned course is specifically designed to:
1. Describe the theoretical concepts specified by the law.
2. To implement the law under the actual tasks and conditions of the case.
3. Interpret the law in light of the specific wording of the statute, court decisions, along with the position of the CRA.
4. To introduce the fundamental tax planning concepts by means of case application.
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