- 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
$820.22 - $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
Fall 2024
Below are two offerings of FMGT 4410 for the Fall 2024 term.
CRN 32630
Dates
Tue Sep 10 - Tue Dec 03
- 13 weeks
- CRN 32630
- Domestic fees $820.22
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 |
|---|---|---|---|
| Sep 10 - Dec 03 | Tue | 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.
CRN 51496
Dates
Thu Sep 12 - Thu Dec 05
- 13 weeks
- CRN 51496
- Domestic fees $834.51
Status
In Progress and Full
This course offering is in progress and full. Please check this page for other currently available offerings or subscribe to receive email updates.
Class meeting times
Instructor
Joe Ilsever
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.
- 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.
Winter 2025
Below are three offerings of FMGT 4410 for the Winter 2025 term.
CRN 44464
Dates
Thu Jan 09 - Thu Apr 03
- 13 weeks
- CRN 44464
- Domestic fees $834.51
Status
Seats Available
This course offering has seats available.
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jan 09 - Apr 03 | Thu | 18:00 - 22:00 | Burnaby SW01 Rm. 3170 |
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 3.12 times the domestic tuition. Exact cost will be calculated upon completion of registration.
CRN 80909
Dates
Fri Jan 10 - Fri Apr 04
- 13 weeks
- CRN 80909
- Domestic fees $820.22
Status
Seats Available
This course offering has seats available.
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| Jan 10 - Apr 04 | Fri | 13:00 - 17:00 | Downtown DTC Rm. 483 |
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 3.12 times the domestic tuition. Exact cost will be calculated upon completion of registration.
CRN 44462
Dates
Mon Jan 06 - Mon Apr 07
- 13 weeks
- CRN 44462
- 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
Instructor
Richard Wong
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 3.12 times the domestic tuition. Exact cost will be calculated upon completion of registration.
- The following dates will be HELD IN-PERSON at the Downtown Campus Campus, and are MANDATORY. Midterm: Monday, February 10th (17:30 - 21:30) Mid-Term Debrief: Monday, February 24th (17:30 - 21:30) Final: Monday, April 7th (17:30 - 21:30) Class WILL NOT be held Monday, February 17th (Family 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.
Programs and courses are subject to change without notice.