TERM: | 2019-20 Winter | |||||||||||||||
COURSE NUMBER: | BUSI 361 | |||||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
COURSE TITLE: | Tax Principles | |||||||||||||||
NAME OF INSTRUCTOR: | Dwayne O'coin | |||||||||||||||
CREDIT WEIGHT AND WEEKLY TIME DISTRIBUTION: | credits 3 (hrs lect 3 - hrs sem 0 - hrs lab 1) | |||||||||||||||
COURSE DESCRIPTION: | Study of the basic principles of the Canadian income
tax system. Topics covered include individual and corporate tax
principles, GST, taxation of various income sources, calculation of net
income, taxable income and taxes payable, income tax management and
planning. Prerequisites: BUSI 354 |
|||||||||||||||
REQUIRED TEXTS: | Byrd & Chen's Canadian Tax Principles, 2019-2020 Edition, Volumes I and II with Study Guide and MyLab Accounting, Clarence Byrd, and Ida Chen, Clarence Byrd Inc. ISBN-13: 9780135762547 |
|||||||||||||||
MARK DISTRIBUTION IN PERCENT: |
|
|||||||||||||||
COURSE OBJECTIVES: | Upon successful completion of this
course, students will be able to:
|
|||||||||||||||
COURSE OUTLINE: | 1 Introduction To Federal Taxation In Canada 2 Procedures and Administration 3 Income Or Loss From An Office Or Employment 4 Taxable Income and Tax Payable For Individuals 5 Capital Cost Allowances And Cumulative Eligible Capital 6 Income Or Loss From A Business 7 Income From Property 8 Capital Gains And Capital Losses 9 Other Income, Other Deductions And Other Issues 10 Retirement Savings And Other Special Income Arrangements 11 Taxable Income and Tax Payable For Individuals Revisited 12 Taxable Income and Tax Payable For Corporations |
Required texts, assignments, and grade distributions
may vary
from one offering of this course to the next. Please consult
the course instructor for up to date details.
© The King's University
Maintained By Glenn
J Keeler