The course deals with the liability for income tax for corporations. The determination of net income for tax purposes, taxable income and taxes payable will be examined in detail, for unincorporated businesses and corporations. The laptop computer will be used throughout this course to enhance delivery and application of the subject material. Profile T1 and T2 software will be used throughout the course. Prerequisite: Taxation 1. Textbook required.
NOTE: This course uses an online proctored exam(s). To complete the online proctored exam, you are responsible to follow the directions in the course to setup your account and schedule your exam. There is no fee to use this service as long as you schedule the exam and complete it within the required timelines. Should you miss your scheduled exam time, or do not schedule within the required timelines, you will be required to pay all applicable exam fees.