Thunder Bay • Orillia

Honours Bachelor of Commerce (Accounting Major)(TB) - Advanced Corporate Taxation

Business 4072 Advanced Corporate Taxation
This course is designed to provide an overview of the Canadian system for taxing income earned by business corporations. The course builds on the topics covered in the introductory taxation course, with emphasis placed on corporate taxation, corporate reorganizations and tax planning rather than personal taxation. Tax planning for owners/managers of small business corporations and the restructuring of corporate holdings to take advantage of available tax saving opportunities will be discussed.
Credit Weight: 0.5
Prerequisite(s): A mark of at least 60% in Business 4272