ACCT 3335 — Intermediate Taxation
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ACCT 3335
Intermediate Taxation
The students will learn about business income, property income, and capital gains and losses and their tax effects on individual and corporate taxpayers. They will learn about the different types of corporate taxpayers, and how these factors and the sources of income impact on the calculation of corporate tax liabilities, including the small business deduction and the taxation of investment income for Canadian Controlled Private Corporations. The students will learn to identify opportunities for Canadian income tax planning and suggest effective tax solutions, by integrating the tax consequences of business decisions at the personal and corporate level.
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