Economics
| ECON3205 | The Taxation of Business Income: Principles and Practice (O) | 3 ch |
|---|---|---|
The taxation of corporate income in Canada. Topics include the structure of the corporate tax system; the concept of integration; typical tax planning strategies. Taxation of partnerships and trusts will be discussed briefly. The Canadian tax system is examined in detail. Pre-requisite: ECON 3204 . | ||
