Class Lecture &/or on-line, demonstration and discussion.
| Assignments &/or Tests | 20% |
| Tax Return Software Assignments | 10% |
| Midterm Examination | 30% |
| Final Examination | 40% |
| 100% |
STUDENTS MUST WRITE BOTH THE MIDTERM AND FINAL EXAMINATIONS TO RECEIVE CREDIT FOR THE COURSE.
To pass this course, students must obtain a minimum of 50% on invigilated assessments, with the 50% calculated on a weighted average basis.
Invigilated assessments include, in-class quizzes, in-class tests, midterm exam(s) and the final exam.
At the end of the course, the successful student should be able to:
1. Demonstrate the use of tax law and procedures to solve various tax issues;
2. Demonstrate knowledge of special topics pertaining to individual taxation;
3. Understand the structure of the Income Tax Act;
4. Demonstrate how to obtain tax information to solve issues with regard to personal taxation.
5. Demonstrate the use of tax return software for individual tax returns.
Clarence Byrd and Ida Chen. Canadian Tax Principles, latest edition, Pearson Education Canada (Also used in ACCT 3470)
OR other textbooks as approved by the Accounting department.
Personal income tax software approved by the department & CRA.
Only Faculty of Commerce and Business approved calculators may be used in examinations.
Optional:
Canadian Income Tax Act, latest edition. (Also used in ACCT 3470)
ACCT 1210 with a minimum grade of C OR
ACCT 1235 with a minimum grade of C OR
ACCT 3008 with a minimum grade of C OR
crrently active in the PDD Accounting
Courses listed here must be completed either prior to or simultaneously with this course:
Courses listed here are equivalent to this course and cannot be taken for further credit:
| Institution | Transfer Details | Effective Dates |
|---|---|---|
| Capilano University (CAPU) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = CAPU BFIN 351 (3) & CAPU BFIN 3XX (3) | 2013/09/01 to - |
| Kwantlen Polytechnic University (KPU) | DOUG ACCT 3470 (3) & DOUG ACCT 3370 (3) = KPU ACCT 3335 (3) | 2005/01/01 to 2010/08/31 |
| Kwantlen Polytechnic University (KPU) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = KPU ACCT 3335 (3) | 2010/09/01 to - |
| Kwantlen Polytechnic University (KPU) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = KPU ACCT 3335 (3) | 2004/09/01 to - |
| Langara College (LANG) | LANG FMGT 2325 (3) | 2006/01/01 to - |
| North Island College (NIC) | NIC BUS 223 (3) | 2017/05/01 to - |
| Simon Fraser University (SFU) | No credit | 2004/09/01 to - |
| Thompson Rivers University (TRU) | TRU BBUS 3220 (3) | 2011/09/01 to 2014/08/31 |
| Thompson Rivers University (TRU) | TRU ACCT 3220 (3) | 2014/09/01 to - |
| University Canada West (UCW) | UCW ACCT 3XX (3) | 2009/09/01 to - |
| University of British Columbia - Okanagan (UBCO) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UBCO MGMT 2nd (3) | 2011/09/01 to - |
| University of British Columbia - Vancouver (UBCV) | UBCV COMM 2nd (3), Precludes credit for UBCV COMM 355. | 2011/09/01 to 2013/08/31 |
| University of British Columbia - Vancouver (UBCV) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UBCV COMM 355 (3), Not for credit in Commerce. | 2013/09/01 to - |
| University of British Columbia - Vancouver (UBCV) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UBCV COMM 355 (3) | 2013/09/01 to - |
| University of British Columbia - Vancouver (UBCV) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UBCV COMM 2nd (3), Exempt UBCV COMM 355. | 2004/09/01 to 2011/08/31 |
| University of British Columbia - Vancouver (UBCV) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UBCV COMM 2nd (3), Exempt UBCV COMM 355. | 2004/09/01 to 2011/08/31 |
| University of Northern BC (UNBC) | UNBC COMM 2XX (3) | 2004/09/01 to 2011/08/31 |
| University of Northern BC (UNBC) | UNBC COMM 313 (3) | 2011/09/01 to - |
| University of the Fraser Valley (UFV) | UFV BUS 345 (3) | 2004/09/01 to - |
| University of Victoria (UVIC) | UVIC COM 4XX (1.5) | 2009/09/01 to 2011/08/31 |
| University of Victoria (UVIC) | UVIC COM 4XX (1.5) | 2013/09/01 to - |
| University of Victoria (UVIC) | UVIC COM 400 (1.5) | 2004/09/01 to 2009/08/31 |
| University of Victoria (UVIC) | DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UVIC COM 425 (1.5) | 2011/09/01 to 2013/08/31 |