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

325 responses

3.98

/ 5

strongly agree
46%
agree
34%
disagree
12%
strongly disagree
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Clear Expectations

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4.45

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strongly agree
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agree
23%
neither agree nor disagree
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disagree
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Learned a Lot

326 responses

4.49

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strongly agree
66%
agree
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disagree
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Recommend

163 responses

3.79

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strongly agree
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agree
43%
disagree
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Workload

163 responses

2.04

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very heavy
36%
heavier than average
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average
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lighter than average
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Fair Assessments

314 responses

4.05

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strongly agree
35%
agree
24%
disagree
14%
strongly disagree
1%
question not applicable
26%
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75%
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