|Course Name||Introduction to the Taxation of Corporations and Shareholders|
|Course Code||TXLW 6201|
|Pre/Anti-requisites||No course pre-requisites or anti-requisites. This course is only open to LLM students in the Tax Law program. Students without an LLB/JD degree are required to take this course if they wish to take TXLW 6736 - Advanced Taxation of Corporations and Shareholders.|
This course is a survey of the tax policy issues and laws relating to the taxation of corporations and their shareholders. It is designed for students with little background in the Canadian rules for taxing corporations and shareholders. The course will lay a foundation for such students so that they can comfortably enrol in the more advanced corporate, international and other courses that will assume a basic knowledge of the design of the Canadian corporate and shareholder tax. Students in the LLM in Tax Law who do not have an LLB/JD are strongly encouraged to take this course.
|CPD Hours||Eligible LSO CPD: 12h Substantive Professional LLM courses may be eligible for CPD/MCLE credits in other Canadian jurisdictions. To inquire about credit eligibility, please email email@example.com|
All courses and schedules are subject to change.