Taxation Law

(2080.04) Course
Instructor(s): J. Frankovic, Adjunct Professor

Description: This course surveys most aspects of the taxation of the individual: the appropriate tax unit and structure of tax rates; the concept of residency; employment, property and business income; the deduction of expenses; the taxation of capital gains and losses; and tax avoidance. While the course involves technical tax law and in particular the interpretation of the Income Tax Act and related case law, there is a significant tax policy element to the course.

Evaluation: 100% open book examination. Additional evaluation: Optional 50% paper but must write the final exam; if the exam mark is higher, the exam counts for 100%.

Fall: 4 credits; 4 hours
Max. Enrollment: 80
Prerequisite Courses: None
Preferred Courses: None
Presentation: Lecture, problems, discussion
Upper Year Research & Writing Requirement: No
Praxicum: No