- The Canadian Tax System
- Income or Loss from an Office or Employment
- Taxable Income and Tax Payable for Individuals
- Capital Cost Allowances and Cumulative Eligible Capital
- Income or Loss from a Business
- Income from Property
- Capital Gains and Losses
- Other Income, Other Deductions, and Income Attribution
- Retirement Savings and Other Special Income Arrangements
- Procedures and administration as they apply to individuals
- Use of Tax Return Software
Class Lecture &/or on-line, demonstration and discussion.
|Assignments &/or Tests||20%|
|Tax Return Software Assignments||10%|
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.
Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.
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.
Canadian Income Tax Act, latest edition. (Also used in ACCT 3470)
Courses listed here must be completed either prior to or simultaneously with this course:
- No corequisite courses
Courses listed here are equivalent to this course and cannot be taken for further credit:
- No equivalency courses
Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.
|Institution||Transfer Details||Effective Dates|
|Athabasca University (AU)||AU TAXX 301 (3)||2014/09/01 to -|
|BC Institute of Technology (BCIT)||BCIT FMGT 3410 (4)||2009/01/01 to -|
|Camosun College (CAMO)||CAMO ACCT 240 (3)||2021/09/01 to -|
|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 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 ACCT 3220 (3)||2014/09/01 to -|
|Thompson Rivers University (TRU)||TRU BBUS 3220 (3)||2011/09/01 to 2014/08/31|
|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)||2011/09/01 to 2013/08/31|
|University of British Columbia - Vancouver (UBCV)||DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UBCV COMM 2nd (3)||2004/09/01 to 2011/08/31|
|University of British Columbia - Vancouver (UBCV)||DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UBCV COMM 355 (3)||2013/09/01 to -|
|University of Northern BC (UNBC)||UNBC COMM 313 (3)||2011/09/01 to -|
|University of Northern BC (UNBC)||UNBC COMM 2XX (3)||2004/09/01 to 2011/08/31|
|University of the Fraser Valley (UFV)||UFV BUS 345 (3)||2004/09/01 to -|
|University of Victoria (UVIC)||UVIC COM 4XX (1.5)||2013/09/01 to -|
|University of Victoria (UVIC)||DOUG ACCT 3370 (3) & DOUG ACCT 3470 (3) = UVIC COM 425 (1.5)||2011/09/01 to 2013/08/31|
|University of Victoria (UVIC)||UVIC COM 4XX (1.5)||2009/09/01 to 2011/08/31|
|University of Victoria (UVIC)||UVIC COM 400 (1.5)||2004/09/01 to 2009/08/31|
|Vancouver Island University (VIU)||VIU ACCT 217 (3)||2020/09/01 to -|