CCTX 511. Taxation 1.
Credits: 3
Offered by: Administration & Governance (School of Continuing Studies)
This course is not offered this catalogue year.
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