David Rusnacik
ATS Associate Lecturer, Alberta School of Business - Department of Accounting and Business Analytics
Contact
ATS Associate Lecturer, Alberta School of Business - Department of Accounting and Business Analytics
- davidr@ualberta.ca
Courses
ACCTG 467 - Basic Income Tax
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.