This is an advanced course in Canadian income taxation that builds on basic taxation concepts covered in undergraduate income tax courses. The objective of the course is to help students apply the income tax rules to minimize the income tax burden for Canadian taxpayers earning business and property income in Canada and foreign jurisdictions. This course also covers some of the ethical issues encountered by income tax practitioners as well as current research in taxation and ethics. In addition to further developing income tax concepts, this course helps students to broaden their professional skills. Students are required to identify tax solutions for several business scenarios through the use of case questions. Students are also required to consult several income tax sources including the Income Tax Act, CRA publications, and Income Tax Treaties.