代做TAXX3402 Taxation 1 2023/2024调试Haskell程序
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2023/2024
COURSE NAME: Taxation 1
COURSE CODE: TAXX3402
COURSE DESCRIPTION
Understanding Canadian income tax legislation is essential for accountants as it will impact the finances of all taxpayers. In this course, a brief introduction to Canadian Income Tax is followed by a study of the tax law related to employment income, property income, business income, other income, capital gains, other deductions, capital cost allowance, and personal tax credits.
Calculation of federal taxes payable for an individual will be covered.
Course Credits: 3.00
Pre-requisites: [ACCT2201 and ACCT1116] or [ACCT2201 and ACCT1117] or [ACCT2201 and ACCT2260] or [ACCT2201 and ACC-P2] or an emphasis in Accounting Year 3
Equivalent Courses: TAXX202
LEARNING OUTCOMES
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OUTCOME |
Upon successful completion of this course, you will be able to |
|
1 |
Examine the basis of Canadian income tax and tax liability for an individual taxpayer. The following concepts, skills, and issues are used to support this Outcome: • Evaluate factors used to determine residency of individuals. • Apply residency rules to case situations. • Identify sources of income. • Conclude on whether a taxpayer must pay instalments. • Advise a taxpayer on filing deadlines of their T1 return. |
|
2 |
Apply the basic income tax rules and principles to calculate employment income for an individual. The following concepts, skills, and issues are used to support this Outcome: • Identify and calculate taxable receipts and benefits from employment. • Identify and calculate a taxpayer’s deductions from employment. |
|
3 |
Apply the basic income tax rules and principles for individuals to calculate property income, business income, and capital cost allowance. The following concepts, skills, and issues are used to support this Outcome: • Examine taxable amounts of investment income. • Calculate net rental income. • Calculate net business income. • Calculate capital cost allowance. |
|
4 |
Apply the basic income tax rules and principles for individuals to calculate capital gains and losses, other income, and other deductions. The following concepts, skills, and issues are used to support this Outcome: • Differentiate between capital transactions and business transactions. • Apply special rules related to personal use properties, listed personal use properties, and principal residences. • Calculate and apply rules related to the capital gains reserve. • Calculate proceeds of disposition, adjusted cost base, and costs of dispositions for capital transactions. • Identify and calculate other income to be included in computing income. • Identify and calculate other deductions allowed in computing income. |
|
5 |
Compute taxable income and net federal taxes payable for an individual. The following concepts, skills, and issues are used to support this Outcome: • Identify and calculate taxable income • Identify personal tax credits available to taxpayers. • Calculate net federal taxes payable. |
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6 |
Prepare a T1 income tax and benefit return. The following concepts, skills, and issues are used to support this Outcome: • Calculate net income under section 3, taxable income, and federal tax payable for an individual using tax preparation software. |
STUDENT EVALUATION
|
OUTCOME |
ACTIVITY DESCRIPTION |
MARK DISTRIBUTION |
|
|
1, 2, 3, 4 and 5 |
Assignment(s) and/or quiz(zes) |
30% |
|
|
1, 2, 3 and 4 |
Term exam |
|
30% |
|
1, 2, 3, 4 and 5 |
Final exam |
|
30% |
|
6 |
Case(s) |
|
10% |
|
|
TOTAL |
100% |
|
COURSE COMPLETION REQUIREMENTS
The minimum passing grade for this course is grade point of 1.0 (50% or D). Higher grades may be required to use the course for transfer credit or to satisfy professional designation criteria. Please refer to the Grades Procedure AD 2.2 for more details on your calculation requirements to determine the grading level required to maintain satisfactory academic standing, for progression and graduation.
STUDENT EQUIPMENT AND SUPPLIES
Non programmable calculator, as specified by the instructor.
All JR Shaw School of Business students are required to possess a computing device, either a desktop or laptop, that will meet the minimum technology requirements. This will enable you to engage in our digital learning environment and to participate in online assessments. In addition to the minimum technology requirements, your computing device must also support both audio and video streaming technologies and, as a result, must include hardware (either internal or external) such as a microphone and webcam. A broadband (high speed) internet connection is also required.
Your computing device must meet the following minimum technology requirements:
Windows:
• Windows 10
• Processor: Intel i Series 4th Gen or Better or AMD Ryzen Series
• Memory: 4 GB RAM minimum, 8 GB RAM recommended
• Solid State Drive recommended or Hard Drive (minimum free space 15 GB)
• Display resolution: 1366 x 768 minimum, 1920 x 1080 recommended
• Wi-Fi connection: Wireless N, AC or better
• Antivirus Protection: Windows Defender and Windows Firewall are recommended to protect your device and are pre- installed on your Windows computer
Apple:
• Mac Hardware Requirements:
MacBook (Late 2009 or newer)
MacBook Pro (Mid 2010 or newer) MacBook Air (Late 2010 or newer)
• MacOS High Sierra (10.13) or later
• Memory: 4 GB RAM minimum, 8 GB recommended
• Solid State Drive recommended or Hard Drive (minimum free space 15 GB)
• Antivirus Protection: No additional software is needed. Built-in firewall and security software available in System Preferences
Note: while tablets can support your learning, they are not recommended as a main device.
DELIVERY METHOD
This course may be taught using a variety of delivery methods such as face-to-face, online, or blended teaching platforms.
Activities such as collaborative exercises/assignments, seminars, labs, discussion, audio/visual presentations, case studies, and work integrated learning may be used to support learning.
STUDENT RESPONSIBILITY
It is expected that students will be responsible citizens of the Institute by following the Student Rights and Responsibilities
Policy(SR 1.0). As such, each student will assist in the preservation of Institute property, and assume responsibility for their
education by staying informed of and abiding by academic requirements and policies; demonstrating respect toward others; and meet expectations concerning attendance, assignments, deadlines, and appointments.
EQUITY AND INCLUSION STATEMENT
NAIT is committed to advancing equity and to actively and intentionally creating learning environments that promote a sense of belonging and dignity that ensure all people are safe, respected and valued. Acknowledging that every member of the NAIT community has a role in and responsibility to this work, NAIT provides the resources and support necessary for programs, departments and individuals to champion equity, diversity and inclusion and address barriers in meaningful ways.
TERRITORIAL ACKNOWLEDGEMENT
At NAIT, we honour and acknowledge that the land on which we learn, work and live is Treaty Six territory. We seek to learn from history and the lessons that have come before us, and to draw on the wisdom of the First Peoples in Canada. Only through learning can we move forward in truth and reconciliation, and to a better future together.