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FIS349 - Income Tax

Présentation

Sommaire

Cycle
1er cycle
Crédits
3 crédits
Faculté/Centre
École de gestion

Cible(s) de formation

Become familiar with the Income Tax Act, especially with the fiscal net income calculation, the individual taxable income calculation, individual income tax, and some administrative aspects applying to individuals.

Contenu

Liability for income tax. Identification of different income sources. Fiscal net income calculation. Net income from office and employment. Net income from business or property. Other income sources. Deferred income plans. Taxable income and individual income tax calculation. Administrative aspects.

Préalable(s)

(CTB115 ou CTB119)