Principles of Income Tax I

BUS 453 Principles of Income Tax I course studies the nature and structure of the Income Tax Act, as it applies to individuals. Topics include determination of net income for tax purposes, taxable income and income taxes payable. Income from employment, business, property, capital gains and miscellaneous sources are included. Basic tax planning topics are examined.

BUS 343 or BUS 341, or equivalent with a minimum of 60%