3005C-Gray-Emily-2.pdf - 1 BUSI 3005 C Taxation I Winter...

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1 BUSI 3005 C - Taxation I 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 Section C Mondays, 8:35am-11:25pm Course Description This course introduces Federal income tax laws and regulations and their impact on an individual's financial and business decisions. Problems, issues and planning associated with the Income Tax Act and concerned with the computation of taxable income and taxes payable by an individual 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. BUSI 3005 is the first of two introductory courses (with BUSI 4005) in income tax law which are 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, and 4) To introduce basic tax planning concepts through case application
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