BUS 345

Introduces the Canadian system of income taxation for individuals. Specific study concentrates on the rules and procedures in the Canadian Income Tax Act. Topics include employment income, income from business, income from property, capital gains and losses, eligible deductions such as RRSPs, and capital cost allowances. -- Prerequisite -- 45 university-level credits including BUS 144 or BUS 145. -- Corequisite -- None. -- Pre or Corequisite -- None.