LAW 346B

Advanced Taxation: International Taxation

Units: 1.0 or 1.5

Hours: 2-0 or 3-0

Builds upon the concepts studied in Taxation (345) and is concerned primarily with the international tax system as it functions in respect of Canadian income tax treatment of non-residents (both individuals and corporations) on Canadian source income and tax treatment of foreign source income of Canadian residents. Includes the study of Canada's tax treaties, taxation of Canadian corporations on income of foreign subsidiaries and branches, and other aspects of international taxation.


Undergraduate course in Law offered by the Faculty of Law.

Summer Fall Spring

Note that not all courses are offered in every term. If a course is not offered, the schedule page will alert you that "No classes were found that meet your search criteria."