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CCTX 642 Interpretation of Tax Policy (3 unités)

Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

Vue d'ensemble

Taxes (CCE) : Examination of problems and future developments of taxation in Canada; presentation of legislative mechanisms and procedures used in Canada to establish and implement tax policies; use of taxation to promote incentives and disincentives of private activities; use of the tax system to achieve policy goals of society; general anti-avoidance rules; study of the history, assumptions, social and economic impact of taxation.

Terms: This course is not scheduled for the 2021-2022 academic year.

Instructors: There are no professors associated with this course for the 2021-2022 academic year.

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