Corporation Taxation - An Accounting Perspective

This course examines the taxation of corporations from an accounting perspective and is structured to enable accounting students to apply the provisions of the Income Tax Act to realistic situations. The primary teaching approach is the presentation of sample taxation problems with solutions that demonstrate the application of various methods of approaching actual corporate taxation problems. The course starts with the computation of taxable income for corporations, goes on to deal with the taxation of private corporations, corporate distribution, capital gains deferrals and the taxation of trusts and partnerships. PREREQ: ACCT 4021 (formerly COMM 4116) minimum C. (lec 3) cr 3. Cross-listed with ADMN 4817. Students cannot retain credit for both COMM 4117 and ACCT 4031.