This course introduces students to the basic concepts and procedures associated with the Canadian federal income tax system, the structure of the Income Tax Act of Canada, and the application of rules and procedures surrounding the determination of tax liability. Although both individual and corporate taxpayers will be considered, the primary emphasis will be on taxation as related to individuals. Some attention will also be given to the concepts and procedures associated with the federal goods and services tax (GST).Note: Prerequisite BUSD 1004
Restricted to Accounting Tech, Business Admin, and Open Studies