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BUS-223

Taxation I

3 hours lecture, 3 credits*

This course is the first course in a two-part series that provides an introduction to the Canadian Income Tax system. It will introduce the basic principles and practices of individual taxation. Topics include residency, employment, business and property income, capital gains and losses, calculation of personal taxes payable and administration of the tax system.

Prerequisite(s): BUS 113

Offered in the following terms: 2012 Winter

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