This course is part of a three-course sequence for students enrolled in the Master of Management & Professional Accounting Program. MGT2206H, MGT2207H, and MGT2208H have been designed to provide participants with the specific competencies in taxation required by the CPA certification program.

MGT2207H is designed to provide the student with an understanding of more complex issues of Canadian income tax law and tax planning. This is achieved by applying the law to practical problems and cases. Topics covered include computation of corporate taxes, integration, corporate reorganizations, business acquisitions and divestitures, partnerships and trusts.

It is not intended that students memorize specific tax provisions. All tax provisions are subject to change. Accordingly, the intent is that students develop an understanding of how the tax law works and the ability to apply the appropriate provisions of the Income Tax Act (Canada) (the “ITA”) in a given situation. Students are expected to demonstrate (by examination, assignment, and class participation) competence in the technical aspects of the tax law covered throughout the course.