2005-Gray-Emily.pdf - BUSI 2005R – Income Tax...

This preview shows page 1 - 4 out of 12 pages.

BUSI 2005R Income Tax Fundamentals Winter 2019 COURSE OUTLINE Instructor Emily Gray, CPA, CA Office DT 1004 Phone 613-520-2600 x3320 E-mail [email protected] Office Hours Mondays 11:45am-12:45pm Thursdays 1:30pm-3:00pm And by request (please don’t hesitate to ask!) Class Time and Location N/A - Online Course Description A foundation course that aims to introduce the fundamental concepts of income tax laws and regulations as significant elements in the planning and decision-making process of taxpayers and managers. Problems, issues and planning associated with the Income Tax Act are discussed. Course Objectives Accountants cannot make intelligent business decisions without first considering the tax implications of the choices. An understanding of Canadian taxation is therefore necessary in order to make those decisions. This course is an introduction to tax principles and practice and is designed to achieve the following objectives: 1) To explain the theoretical concepts behind the specific provisions of the law, 2) To apply the law in practical problems and case settings, 3) To interpret the law, taking into account the specific wording of the provisions, judicial decisions and the Canada Revenue Agency’s (CRA) position, an d 4) To introduce basic tax planning concepts through case application This course introduces fundamental principles, personal and corporate income tax, and specialized topics (e.g. GST/HST).
Image of page 1

Subscribe to view the full document.

Prerequisites BUSI 1001 or 1004 (with a grade of C- or higher) Precludes additional credit for: BUSI 3005 Taxation I and BUSI 4005 Taxation II Course Materials Textbook, available at: o Haven Books 43 Seneca St., corner of Seneca and Sunnyside, and o Carleton Bookstore University Centre Canadian Tax Principles, 2018-19 edition, Byrd & Chen, 2018 Note: If you are taking this course by distance and want a hard copy of the textbook, you will need to have Haven Books send you a copy of the book; you can contact them at [email protected] . On Reserve at the Library - If attempting to use the 2017-18 edition, please be aware that some tax laws change every year. I have put a copy of the 2018-19 edition on reserve at the library for you to reference when needing to find new rules. - I have also included a copy of the 39 th edition of Introduction to Federal Income Taxation in Canada text on reserve at the library (by Beam, Laiken & Barnett). If you are having trouble understanding our textbook, you can try an alternative. Course website on cuLearn: o Slides and problems that accompany videos o Course video lectures o Participation activities (quizzes) o Assignments o Additional material Websites: o Canada Revenue Agency: o Income Tax Act on the Department of Justice Canada website: Grading Scheme Participation 10% Assignments (5) 40% Midterm 75 minutes 15% Final Exam 3 hours (during formal final exam period) 35% 100%
Image of page 2
Participation The participation grade is based on your mark on the self-assessment quizzes on cuLearn by
Image of page 3

Subscribe to view the full document.

Image of page 4
You've reached the end of this preview.
  • Winter '17
  • Taxation in the United States, 1977, 1982

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern