Individual Taxation

This course provides students with an understanding of the objectives and principles of income taxation in Canada. The topics covered include the role of government in income tax administration, tax filing rules, employment, business, interest, dividends, rental income, capital gains, other income, deductions, tax credits and the calculation of taxes payable for individuals resident in Canada. Upon successful completion of the course, the student should be able to comprehend the General Income Tax and Benefit Guide and utilize the information to prepare personal income tax returns.