CCTX 511. Taxation 1.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
Terms offered: Fall 2025, Winter 2026
View offerings for Fall 2025 or Winter 2026 in Visual Schedule Builder.
Description
Basic principles of tax law; residence, meaning and computation of taxable income; computation of personal tax; foreign tax credits; capital gains; partnerships; trusts; administration and enforcement; case decisions; Revenue Department bulletins, circulars and rulings; appeals.
- Prerequisite: CACC 521 or CACC 520