- International Fees
International fees are typically 3.12 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
5.5
Domestic fees
$803.85 - $834.51 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.
- Indicates programs with a co-op option.
School of Business + Media
- Accounting
Diploma Full-time
- Accounting
Diploma Part-time
- Accounting
Diploma Part-time
- Finance
Diploma Full-time
- Finance
Diploma Part-time
- Finance
Diploma Part-time
- Financial Management (Finance Option)
Certificate Part-time
- Financial Management (Professional Accounting Option)
Certificate Part-time
- Financial Planning
Diploma Part-time
- Payroll Administration
Certificate Part-time
Course Offerings
Spring/Summer 2024
Below are two offerings of FMGT 4410 for the Spring/Summer 2024 term.
CRN 62470
Dates
Tue May 28 - Tue Aug 20
- 13 weeks
- CRN 62470
- Domestic fees $817.60
Status
In Progress
This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.
Class meeting times
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 3.12 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- The Mid-Term exam is scheduled for Tuesday, July 9th during class time (18:00 – 22:00) at the Burnaby campus. The Final exam is scheduled for Tuesday, August 20th during class time (18:00 – 22:00) at the Burnaby campus. Important Information. This is a Bring Your Own Device (BYOD) laptop course. Students are required to BRING THEIR OWN LAPTOP to the in-person 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. 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.
CRN 29862
Dates
Thu Jun 13 - Mon Jul 29
- 7 weeks
- CRN 29862
- Domestic fees $803.85
Status
In Progress
This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jun 13 - Jul 29 | Mon, Thu | 17:30 - 21:30 | Downtown DTC Rm. 385 |
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 3.12 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- Class WILL NOT be held on Monday, July 1st (Canada Day). Due to high volume at the downtown campus at term start, students are advised to purchase their textbooks prior to the first class.
Fall 2024
Below are two offerings of FMGT 4410 for the Fall 2024 term.
CRN 51496
Dates
Thu Sep 12 - Thu Dec 05
- 13 weeks
- CRN 51496
- Domestic fees $834.51
Status
Seats Available
3 seats remaining as of Fri July 26, 2024 at 6:59 pm (PDT). Availability may change at any time.
Class meeting times
Instructor
Joe Ilsever
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- International fees are typically 3.12 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- International fees are typically 3.12 times the domestic tuition. Exact cost will be calculated upon completion of registration. The following dates will be HELD IN-CLASS at the Burnaby Campus. Midterm: Thursday, October 24-(18:00-22:00) Mid-Term Exam De-Brief (To Be Determined – Instructor to provide further information) Final Exam: Tuesday, December 5- (18:00- 22:00) 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. 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.
CRN 32630
Dates
Tue Sep 10 - Tue Dec 03
- 13 weeks
- CRN 32630
- Domestic fees $820.22
Status
Full
This course offering is full. Please check this page for other currently available offerings or subscribe to receive email updates.
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Sep 10 - Dec 03 | Tue | 17:30 - 21:30 | Downtown DTC Rm. 385 |
Instructor
Malwinder Gill
Course outline
Course outline TBD — see Learning Outcomes in the interim.
Important information
- International fees are typically 3.12 times the domestic tuition. Exact cost will be calculated upon completion of registration.
Programs and courses are subject to change without notice.