LAW 345


Units: 2.0

Hours: 4-0

The basic principles of income tax law including such issues as taxable income, residence income from employment, business or property, and capital gains. Deals in a general way with policy underlying certain aspects of the Income Tax Act and provides an introduction to certain specific provisions of that Act, concentrating primarily on personal income tax law.

Undergraduate course in Law offered by the Faculty of Law.

Summer Fall Spring

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