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ACCT 428 Advanced Corporate Taxation

Advance tax as per the course ACCT 428 Advanced Corporate Taxation is paid by individuals who have tax liability in a FY. It is liable to be paid by both people and businesses. Corporation Tax or Corporate Tax as per the course ACCT 428 Advanced Corporate Taxation is a direct tax levied on the net income or profit of a corporate organization from their business.

This ACCT 428 Advanced Corporate Taxation course introduces students about income tax concepts and principles to the taxation of corporations resident in Canada. Topics comprise the Goods and Services Tax (GST), computation of net income and taxable income for the corporation inhabitant in Canada, taxation of investment income earned by a private corporation, shareholder benefits, refundable taxes, owner-manager remuneration, transfer of property to corporations, purchase or sale of a business, corporate reorganizations, and anti-avoidance tax provisions. The above course as well comprises tax planning for the corporate taxpayers in complicated situations.

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