FIS309 - Elements of Taxation
Présentation
Sommaire
- Cycle
- 1er cycle
- Crédits
- 3 crédits
- Faculté/Centre
- École de gestion
Cible(s) de formation
Learn the principles of tax calculation, according to types of income and types of taxpayer. Become aware of planning opportunities.
Contenu
Liability for tax and concept of residence. Calculation of income from employment, business, and property. Rules of capital cost allowance (CCA). Calculation of capital gains. Other types of income and deductions. Calculation of income tax and individual income tax and calculation for corporations. Opportunities of incorporating a business.