Subject: Commerce
Credit units: 3
Offered: Either Term 1 or Term 2
Weekly hours: 3 Lecture hours
College: Edwards School of Business
Department: Accounting


Students acquire an understanding of the fundamentals of the Canadian tax system and its impact on business and personal decision-making. The Canadian income tax structure is examined, a theory for tax planning is developed and specific tax planning topics are discussed.

Permission of the department required.
Prerequisite(s): COMM 210.3.
Note: Students may receive credit for only one of COMM 405.3 or COMM 406.3. Students may receive credit for only one of COMM 405.3 and BPBE 254.3. Students accepted into the Accounting Major in September, 2016 or later cannot use COMM 405.3 in the major.

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