Fall 2021 - BUS 331 D100
Corporate Taxation (3)
Class Number: 3449
Delivery Method: In Person
Course Times + Location:
We 9:30 AM – 12:20 PM
SSCK 9500, Burnaby
Exam Times + Location:
Dec 18, 2021
3:30 PM – 6:30 PM
RCB 8100, Burnaby
Prerequisites:BUS 330 (or BUS 329) with a minimum grade of C-, 45 units.
Students will examine the taxation of corporations, corporate distributions, and transactions between corporations and their shareholders. Topics include an in-depth coverage of taxable capital gains; deferred income plans; and the taxation of corporate entities, partnerships, trusts and corporate reorganizations.
ACADEMIC INTEGRITY: YOUR WORK, YOUR SUCCESS
SFU’s Academic Integrity web site http://www.sfu.ca/students/academicintegrity.html is filled with information on what is meant by academic dishonesty, where you can find resources to help with your studies and the consequences of cheating. Check out the site for more information and videos that help explain the issues in plain English.
Each student is responsible for his or her conduct as it affects the University community. Academic dishonesty, in whatever form, is ultimately destructive of the values of the University. Furthermore, it is unfair and discouraging to the majority of students who pursue their studies honestly. Scholarly integrity is required of all members of the University. http://www.sfu.ca/policies/gazette/student/s10-01.html
TEACHING AT SFU IN FALL 2021
Teaching at SFU in fall 2021 will involve primarily in-person instruction, with approximately 70 to 80 per cent of classes in person/on campus, with safety plans in place. Whether your course will be in-person or through remote methods will be clearly identified in the schedule of classes. You will also know at enrollment whether remote course components will be “live” (synchronous) or at your own pace (asynchronous).
Enrolling in a course acknowledges that you are able to attend in whatever format is required. You should not enroll in a course that is in-person if you are not able to return to campus, and should be aware that remote study may entail different modes of learning, interaction with your instructor, and ways of getting feedback on your work than may be the case for in-person classes.
Students with hidden or visible disabilities who may need class or exam accommodations, including in the context of remote learning, are advised to register with the SFU Centre for Accessible Learning (firstname.lastname@example.org or 778-782-3112) as early as possible in order to prepare for the fall 2021 term.