ACCTG 467 - Basic Income Tax

★ 3 (fi 6)(EITHER, 3-0-0)

Faculty of Business

Examines the concepts, regulations and interpretations underlying individual and corporate income tax from the tax professional's perspective. Topics include: structure of the Income Tax Act, residency requirements, employment income, business and property income, capital gains, and the calculation of tax payable for individuals. Tax planning is introduced and opportunities for tax planning are identified where appropriate as topics are covered. Prerequisite: ACCTG 414 or 412.

Winter Term 2021

Lectures

LECTURE B1 (90604) REMOTE
Capacity: 65
2021-01-11 - 2021-04-16
MW 12:30 - 13:50 (TBD)

Primary Instructor: Zachariah Smith
LECTURE B2 (90606) REMOTE
Capacity: 58
2021-01-11 - 2021-04-16
MW 14:00 - 15:20 (TBD)

Primary Instructor: Zachariah Smith

Fall Term 2021

Lectures

LECTURE A1 (40672)
Capacity: 60
2021-09-01 - 2021-12-07
MW 12:30 - 13:50 (TBD)

LECTURE A2 (40674)
Capacity: 45
2021-09-01 - 2021-12-07
MW 14:00 - 15:20 (TBD)

LECTURE X01 (40936)
Capacity: 50
2021-09-01 - 2021-12-07
M 18:00 - 21:00 (TBD)

Winter Term 2022

Lectures

LECTURE B1 (67318)
Capacity: 60
2022-01-05 - 2022-04-08
MW 12:30 - 13:50 (TBD)

LECTURE B2 (67320)
Capacity: 60
2022-01-05 - 2022-04-08
MW 14:00 - 15:20 (TBD)