Corporate Taxation

Corporate Taxation introduces students to the application of the Canadian Income Tax Act to corporations operating in Canada. Students will examine the taxation of corporate income, capital structure, and income distribution strategies, with emphasis on the concepts and principles underlying corporate tax provisions. Students develop the ability to analyze corporate tax issues, evaluate tax planning considerations, and interpret administrative requirements affecting corporations. Students will also apply these concepts by preparing and reviewing federal T2 corporate income tax returns using current tax legislation and professional tax software.