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Program Requirements
This program provides a solid academic background in business, and is designed to provide you with the specialized knowledge of taxation needed for today's changing business world.Required Courses (9 credits)
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CCLW 511 Law 1 (3 credits)
Overview
Law (CCE) : Sources and administration of law; the Canadian Constitution and the division of powers; the Quebec Civil Code, comprising the law of persons, the law of property, obligations, contracts, sale, lease and hire, mandate, suretyship, hypothecs and prescription.
Terms: Fall 2011, Winter 2012, Summer 2012
Instructors: Cox, Robert (Fall) Cox, Robert (Winter) Sepinwall, Bernard (Summer)
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CCTX 511 Taxation 1 (3 credits)
Overview
Tax (CCE) : Basic principles of tax law; residence, meaning and computation of taxable income; computation of personal tax; foreign tax credits; capital gains; partnerships; trusts; administration and enforcement; case decisions; Revenue Department bulletins, circulars and rulings; appeals.
Terms: Fall 2011, Winter 2012, Summer 2012
Instructors: Goldsman, Larry (Fall) Goldsman, Larry (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
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CCTX 532 Taxation 2 (3 credits)
Overview
Tax (CCE) : The theory, techniques and considerations in federal corporate taxation will be analyzed. Federal sales tax; provincial sales tax and current issues in taxation will also be discussed.
Terms: Fall 2011, Winter 2012, Summer 2012
Instructors: Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
Complementary Courses (6 credits)
6 credits from:
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CCFC 516 Forensic Accounting (3 credits)
Overview
Financial Accounting (CCE) : Forensic accounting including legislative and regulatory approaches to economic crime; accountants' professional legal responsibilities concerning error and fraud detection during engagements; and fraud prevention, detection and management.
Terms: This course is not scheduled for the 2011-2012 academic year.
Instructors: There are no professors associated with this course for the 2011-2012 academic year.
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CCFC 521 Corporate Governance (3 credits)
Overview
Financial Accounting (CCE) : How existing corporate governance systems, wealth creation, business viability and living standards are interconnected. Shareholder power, stakeholder rights and privileges, and who ultimately holds power and how such power should be delegated are also addressed.
Terms: Fall 2011, Winter 2012
Instructors: Mainville, Luc (Fall) Abda, Messaoud (Winter)
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CCFC 522 Strategic Financial Management (3 credits)
Overview
Financial Accounting (CCE) : Strategic financial management skills focusing on growth strategies, financing structures, financial risk management, control mechanism design and performance evaluations from the perspective of the professional accountant internal to the organization.
Terms: Fall 2011, Winter 2012
Instructors: Abda, Messaoud (Fall) Abda, Messaoud (Winter)
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CCLW 643 U.S. Taxation (3 credits)
Overview
Law (CCE) : U.S. Federal, State and local taxation. Topics include individuals; corporations; corporate distribution techniques; corporate reorganizations; tax-free transactions; purchase and sale of businesses; corporations; real estate; partnerships; estate and gift tax; and current developments.
Terms: This course is not scheduled for the 2011-2012 academic year.
Instructors: There are no professors associated with this course for the 2011-2012 academic year.
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CCLW 644 Corporate Reorganizations (3 credits)
Overview
Law (CCE) : A study of the theoretical and technical bases of tax issues surrounding corporate reorganizations and distribution of surplus. Topics include in-depth analysis of rollovers; paid up capital; butterfly transactions; amalgamations and windups; losses; takeovers and purchase and sale of business; partnership rollovers; international rollovers; judicial restraints on tax planning for reorganizations; estate planning for individuals and partnerships; trusts; and executive compensation and retirement planning.
Terms: This course is not scheduled for the 2011-2012 academic year.
Instructors: There are no professors associated with this course for the 2011-2012 academic year.
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CCTX 640 Taxation of Real Estate (3 credits)
Overview
Tax (CCE) : All aspects of real estate will be examined from a resident's and non-resident's perspective, including: distinguishing property from business income; acquisition; development, owning, operating and renting; sales and other dispositions; personal use; forms and methods of ownership; reorganizations; estate planning; syndication; G.A.A.R; and G.S.T.
Terms: This course is not scheduled for the 2011-2012 academic year.
Instructors: There are no professors associated with this course for the 2011-2012 academic year.
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CCTX 641 Federal and Provincial Taxes (3 credits)
Overview
Tax (CCE) : Special emphasis on differences between Federal and Provincial income tax. Extensive coverage of the Goods and Services Tax (G.S.T.); sales, property and capital taxes. G.S.T. will be covered in depth in all areas including a sectorial review, tax-planning opportunities, remittance requirements and penalties, intercorporate transactions and cross-border transactions.
Terms: This course is not scheduled for the 2011-2012 academic year.
Instructors: There are no professors associated with this course for the 2011-2012 academic year.
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CCTX 643 Taxation of International Operations (3 credits)
Overview
Tax (CCE) : Within a business decision-making framework, analysis of the relevant tax savings opportunities available to corporations and individuals planning to operate or invest in foreign jurisdictions. Topics include investment structures; cross border transactions; foreign tax credits; withholding taxes; consolidated companies; profit-reduction techniques; foreign affiliates; tax treaties; exchange controls; reorganizations/liquidations; offshore companies; and foreign trusts.
Terms: This course is not scheduled for the 2011-2012 academic year.
Instructors: There are no professors associated with this course for the 2011-2012 academic year.
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CGM2 510 Project Management: Tools & Techniques (3 credits)
Overview
Management : Focus on main concepts and theories of project management from initiation to close-out. Topics include: project life cycle, planning, scheduling, implementing, monitoring, controlling, close-out and ethics. The concepts presented apply to projects of various sizes, types and degrees of complexity.
Terms: Fall 2011, Winter 2012, Summer 2012
Instructors: Kamel, Michael Ezzat; Farha, Shadi (Fall) Kamel, Michael Ezzat; Farha, Shadi (Winter) Gauthier, Sylvain; Bartlett, Lloyd; Theopoulos, Spiro (Summer)
Restrictions: Open to students currently in a program. Not open to Special Students.
School of Continuing Studies—2011-2012 (last updated Aug. 8, 2011) (disclaimer)