RSM324H1: Canadian Income Taxation I

Hours: 
24L/12T

This course emphasises the fundamentals of the Canadian tax system.  Included are topics, such as, residence of corporations and individuals, effective tax rates for corporations and individuals, business income, integration, capital gains and losses, to name a few.    A key objective of this course is to assist students in learning to read, interpret and apply provisions of the Income Tax Act to practical problems and cases. Not eligible for CR/NCR option. Contact Rotman Commerce for details.

Prerequisite: 
Distribution Requirements: 
Social Science
Breadth Requirements: 
Society and its Institutions (3)