Western University Academic Calendar. - 2020ARCHIVE
TAX'N CORPORATIONS & SHAREHOLDERS
This course presents a detailed examination of the federal tax treatment of corporations and their shareholders. It also deals, to a limited extent, with the taxation of partnerships and their members. Examination of the statutory construction and the detailed sections of the Income Tax Act will be a central feature of this course.
Antirequisite(s): A Survey of the Taxation of Corporations and Shareholders.