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.
| Section | Capacity | Class times | Login to view Locations |
|---|---|---|---|
|
LECTURE A01
(50225) |
60 |
2026-09-01 - 2026-12-08 (MW)
12:30 - 13:50
|
Primary Instructor: Jeff Herzog
|
|
LECTURE A02
(50226) |
60 |
2026-09-01 - 2026-12-08 (MW)
14:00 - 15:20
|
Primary Instructor: Jeff Herzog
|
|
LECTURE X01
(50297) |
60 |
2026-09-01 - 2026-12-08 (T)
18:00 - 21:00
|
Primary Instructor: David Rusnacik
|
| Section | Capacity | Class times | Login to view Locations |
|---|---|---|---|
|
LECTURE B01
(76175) |
70 |
2027-01-04 - 2027-04-09 (MW)
12:30 - 13:50
|
Primary Instructor: Jeff Herzog
|
|
LECTURE B02
(76176) |
70 |
2027-01-04 - 2027-04-09 (MW)
14:00 - 15:20
|
Primary Instructor: Jeff Herzog
|