Exploring term Fall 2023 Change

    LAW345

    Taxation

    The basic principles of income tax law including such issues as taxable income, residence income from employment, business or property, and capital gains. Deals in a general way with policy underlying certain aspects of the Income Tax Act and provides an introduction to certain specific provisions of that Act, concentrating primarily on personal income tax law.

    Lecture: 4h

    Lab: 0h

    Tutorial: 0h

    Credits: 2.0