- 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 - 5.5See individual course offerings below for details.
Domestic fees
$820.22 - $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
Spring/Summer 2025
Below are two offerings of FMGT 4410 for the Spring/Summer 2025 term.
CRN 62470
Dates
May 20 - Aug 19 Loading
- CRN 62470
- $834.51 Domestic fees
Class meeting times
Duration
13 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.
- The following dates will be HELD IN-PERSON at the Burnaby Campus and are MANDATORY. Midterm: Tuesday, July 8, 2025 (18:00 – 22:00) and Final: Tuesday, August 19, 2025 (18:00 – 22:00) Class WILL NOT be held on Tuesday , July 1, 2025 (Canada Day) 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 29862
Dates
Jun 09 - Jul 21 Loading
- CRN 29862
- $820.22 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jun 09 - Jul 21 | Mon, Thu | 17:30 - 21:30 | Downtown DTC Rm. 385 |
Duration
7 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
Fall 2025
Below are three offerings of FMGT 4410 for the Fall 2025 term.
CRN 32632
Dates
Sep 03 - Dec 10 Loading
- CRN 32632
- $851.32 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Sep 03 - Dec 10 | Wed | 18:00 - 22:00 | Burnaby SE06 Rm. 203 |
Duration
15 weeks
Instructor
Maryam Salahinejad
Course outline
Course outline TBD — see Learning Outcomes in the interim.
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 32630
Dates
Sep 08 - Dec 15 Loading
- CRN 32630
- $836.66 Domestic fees
Class meeting times
Duration
15 weeks
Instructor
Malwinder Gill
Course outline
Course outline TBD — see Learning Outcomes in the interim.
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 Monday, October 13th (Thanksgiving). An additional in person Class will be held on Wednesday, October 22, 2025 (17:30 – 21:30).
Status
CRN 35691
Dates
Sep 05 - Dec 12 Loading
- CRN 35691
- $836.66 Domestic fees
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Sep 05 - Dec 12 | Fri | 13:30 - 17:30 | Downtown DTC Rm. 464 |
Duration
15 weeks
Instructor
Jessie Yang
Course outline
Course outline TBD — see Learning Outcomes in the interim.
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
Programs and courses are subject to change without notice.