What will you learn about?
Forms of Business and Taxation Considerations
- Forms of Business Entities
- Directors’ and Officers’ Responsibilities
- Business Income and Expenses for Tax Purposes
- Corporate Income Tax
- Main Considerations in Tax Planning
- The Business and Its Employees
Financial Analysis and Planning for Businesses
- Corporations – Creation, Organization and Shareholders’ Rights
- Buy and Sell Provisions and Business Valuation Basics
- Financial Statements
- Financial Analysis and Business Planning
- Risk Analysis and Corporate Governance
- Bankruptcies and Financial Reorganizations
What is the course syllabus?
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Topics covered in this chapter are:
- Sole Proprietorship
- Partnership
- Corporations
Topics covered in this chapter are:
- Directors’ Powers
- Directors’ Liability
- Means of Defence
- Duties and Responsibilities of Other Senior Officers
- Taking Facts and Circumstances Into Account
Topics covered in this chapter are:
- Business Income, Property Income and Capital Gains
- Taxation Year
- Calculating Gross Profit
- Allowable Expenses
- Capital Cost Allowance
- Quebec Sales Tax (QST) and Goods and Services Tax (GST)
Topics covered in this chapter are:
- Types of Corporations and Income
- Calculating Taxable Income
- Calculating Federal Income Tax Payable
- Refundable Portion of Part I Income Tax
- Part IV Income Tax on Dividends Received
- Dividend Refund
- Quebec Income Tax
Topics covered in this chapter are:
- Remuneration of Shareholder Officers
- $750,000 Capital Gains Exemption
- Using a Holding Company
- Income Tax Credits and Other Tax Benefits
- Anti-Avoidance Rules
Topics covered in this chapter are:
- Employers’ Responsibilities
- Taxable Benefits
- Payroll Deductions and Employer Contributions
- Labour Law
- Tax Credits and Other Job Creation and Training Measures
Topics covered in this chapter are:
- Forming a Corporation
- Shareholders’ Basic Rights
- Characteristics of Preferred Shares
- Shareholder Agreements
- Advantages and Disadvantages of Financing by Share Issues
Topics covered in this chapter are:
- The Main Buy and Sell Clauses
- Valuating Shares
- Other Clauses
- Financing Share Buybacks and Redemptions
- Tax Implications
Topics covered in this chapter are:
- Accounting Principles
- Balance Sheet
- Combined Statement of Income and Retained Earnings
- Cash Flow Statement
- Notes
- Financial Statement Limitations
- Financial Statement Reliability
Topics covered in this chapter are:
- The Use of Ratios in Planning
- Effective Planning
- Succession Planning
Topics covered in this chapter are:
- Risk Factors
- Warning Signs
- Causes of Difficulties
- Evaluating Management Plans
Topics covered in this chapter are:
- Effects of Bankruptcy
- Allocation of Property Among Creditors
- Financial Reorganizations
- Rights and Duties of Secured Creditors
How will you learn?
CSI’s online learning system helps you meet your study goals. You’ll benefit from:
- Textbook readings available in PDF and printed format
- Learning objectives that keep you focused
- End of chapter activities including review questions to help you reinforce your learning and identify topics that may need to be revisited during exam preparation
- Two self-assessments and practice questions so that you can assess your progress
- Online assistance from CSI’s academic support specialists.