ACCT 486. Business Taxation 2.
Credits: 3
Offered by: Management (Desautels Faculty Management)
This course is not offered this catalogue year.
Description
A study of the Income Tax Act as it applies to the taxation of individuals and corporations, including capital cost allowances, capital gains, corporate reorganisations, trusts and partnerships and administrative regulations. A review of consumption taxes.
- Restriction: Elective in Honours Accounting.
- Prerequisite: ACCT 385