Advanced Taxation ACCT-746
|Course Name||Advanced Taxation|
|Description||Advanced Taxation will focus on a high level understanding of the requirements of the Income Tax Act for Canadian resident corporations. Special attention will be paid to the decisions made by owners and/or managers of Canadian controlled private corporations.
The course will feature assignments, quizzes, two tests and a final exam.
Once you complete Advanced Taxation, you will have the know-how to:
•Determine a corporation's taxation requirements, exposure and liability under the Canadian Income Tax Act (ITA);
•Calculate alternate acceptable tax installment schedules, identify filing deadlines, and list situations where a corporation may attract fines and penalties for non-compliance with the ITA;
•Discuss the tax advantages and disadvantages of incorporating a business and justifying the decision whether to incorporate;
•Analyze the overall structure for the taxation of income earned by non-residents in Canada;
•Describe and assess the consequences of incorporation for owners and/or managers of Canadian controlled private corporations (including shareholder-manager remuneration planning).
|Section||Cost||Semester||Start Date||End Date||Meeting Times||Campus|
|There are no sections for this course at this time.|
|Legend for Days
M - Monday T - Tuesday W - Wednesday R - Thursday F - Friday S - Saturday U - Sunday
TBA - To Be Announced