- International Fees
International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
Course Overview
The course will follow a conceptual framework based upon the structural elements of the Income Tax Act. Topics include the calculation of Net Income for Tax Purposes, Taxable Income, and Taxes Payable for individuals and corporations. The course also includes non-arm's length transactions, attribution, retirement savings, residency issues, and corporate integration issues. Basic tax planning strategies for individuals and corporations will also be explored.
Prerequisite(s)
- 50% in FMGT 3410
Credits
5.0
Domestic fees
$836.66 - $851.32 See individual course offerings below for actual costs.
Learning Outcomes
Upon successful completion of this course, the student will be able to:
- Recognize and calculate the components of Net Income for Tax Purposes, Taxable Income, and Taxes Payable for individuals and corporations.
- Identify non-arm's length party transactions, and calculate the tax effects of the transactions.
- Calculate the impact of deferred income arrangements.
- Understand the significance of residency for individuals and corporations, and the mechanism for the taxation of nonresidents.
- Identify basic tax planning opportunities in areas such as deferred income arrangements and owner/manager remuneration for private corporations.
- Locate, interpret and cite appropriate tax authority.
Effective as of Fall 2018
Related Programs
Taxation 2 (FMGT 4410) is offered as a part of the following programs:
- Indicates programs accepting international students.
School of Business + Media
- Accounting
Diploma Full-time
- Accounting
Diploma Part-time
- Finance
Diploma Full-time
- Finance
Diploma Part-time
- Financial Management (Finance Option)
Certificate Part-time
- Financial Management (Professional Accounting Option)
Certificate Part-time
- Payroll Administration
Certificate Part-time
Course Offerings
Winter 2026
Below are three offerings of FMGT 4410 for the Winter 2026 term.
CRN 44462
Dates
Jan 05 - Apr 27 Loading
- CRN 44462
- $836.66 Domestic fees
Class meeting times
Duration
15 weeks
Instructor
Richard Wong
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held Monday, February 16th (Family Day), and Monday, April 6th (Easter Monday). The following dates will be HELD IN-PERSON at the Downtown Campus Campus, and are MANDATORY. Midterm: Monday, February 23, 2026 (17:30 - 21:30), Mid-Term Debrief: Monday, March 16, 2026 (17:30 - 21:30) and Final: Monday, April 27, 2026 (17:30 - 21:30) This is a Bring Your Own Device (BYOD) laptop course. Students are required to bring their laptop to the in-person exam sessions. A desktop computer is not suitable for this course. Students will access their exams through their laptop. The laptop should be able to be used without the use of a charger, for a minimum of four (4) hours. This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. Attendance for the in-person exams/classes is MANDATORY. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date.
Status
CRN 44464
Dates
Jan 08 - Apr 16 Loading
- CRN 44464
- $851.32 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jan 08 - Apr 16 | Thu | 18:00 - 22:00 | Burnaby NE22 Rm. 104 |
Duration
15 weeks
Instructor
Malwinder Gill
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
Status
CRN 80909
Dates
Jan 09 - Apr 10 Loading
- CRN 80909
- $836.66 Domestic fees
Class meeting times
Duration
13 weeks
Instructor
Jessie Yang
Course outline
Important information
- Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
- International fees are typically 3.25 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held on Friday, Apr. 3rd (Good Friday). On March 2 and March 30, 2026, the scheduled online class from 1:30 PM to 5:30 PM will be held asynchronously (not live) and your instructor will be providing more information. This is in addition to the regular in-person classes scheduled on Fridays from 1:30 PM to 5:30 PM.
Status
Programs and courses are subject to change without notice.