Instructor(s): Emily Satterthwaite
Pre-requisites/Co-requisites
Canadian Income Tax Law

For graduate students, the course number is LAW2017HS.

Note: The Blackboard program will be used for this course. Students must self-enrol in Blackboard as soon as confirmed in the course in order to obtain course information.

In Canada, most business activity is carried on through corporations. This course provides an essential overview of the taxation of corporations and their shareholders under the Canadian Income Tax Act. The course examines the manner in which corporations and their shareholders are taxed in Canada and various other aspects of corporate taxation, including: the mechanism by which an individual can transfer the assets of an unincorporated business to a corporation in a tax-efficient manner; the taxation of corporate distributions; the application of various anti-avoidance rules; special rules applicable to small business corporations; and certain rules governing corporate reorganizations.

Evaluation
Students will be evaluated through class participation (10 percent) and a scheduled three-hour open book final examination (90 percent).

At a Glance

Second Term
Credits
4
Hours
4

Enrolment

Maximum
55
50 JD
5 LLM/SJD/MSL/NDEGS/SJD U

Schedule

M: 10:30 - 12:20
W: 10:30 - 12:20