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:

Organized

369 responses

3.96

/ 5

strongly agree
46%
agree
33%
disagree
12%
strongly disagree
9%
25%
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75%
100%

Clear Expectations

207 responses

4.31

/ 5

strongly agree
59%
agree
23%
neither agree nor disagree
9%
disagree
6%
strongly disagree
2%
25%
50%
75%
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Learned a Lot

370 responses

4.45

/ 5

strongly agree
65%
agree
26%
disagree
6%
strongly disagree
2%
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75%
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Recommend

163 responses

3.79

/ 5

strongly agree
33%
agree
43%
disagree
18%
strongly disagree
6%
25%
50%
75%
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Workload

163 responses

2.04

/ 5

very heavy
36%
heavier than average
28%
average
33%
lighter than average
2%
very light
1%
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75%
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Fair Assessments

358 responses

3.88

/ 5

strongly agree
34%
agree
22%
disagree
20%
strongly disagree
1%
question not applicable
23%
25%
50%
75%
100%