CML 3304 Taxation
3 units
Common Law
Faculty of Law - Common Law
Introduction to the Canadian income tax system, including tax policy objectives and formation, statutory interpretation, current case law and topical issues including tax avoidance, charities and charitable giving, taxation of families and dependents and commercial transactions. Systematic coverage of tax treatment of income from employment, business, investments, capital gains, and other sources, and an introduction to corporate taxation.
Components:
Lecture
Requirements:
Previously CML3204.
Previously Offered Terms:
Fall
Winter
French Equivalent:
All Professors
B+ Average (6.629)
Most Common: B (30%)
590 students
F
D
C
B
A-
A+