Canadian Income Tax Essentials Online for Individuals, 1st edition

Canadian Income Tax Essentials Online for Individuals and Corporations is a CODIE-award winning suite of comprehensive, customizable, online Interactive Lesson Presentations built to specific learning outcomes, including a complete, balanced, integrated assessment strategy. Built by subject matter experts and credentialed instructional designers, CIT Essentials Online is user-tested and created using proven backward-design methodology. CIT Essentials for Individuals and Corporations are available for online and blended environments. Lessons can be accessed from any mobile device. This engaging, media-rich learning content also provides support to first-time online instructors with best online teaching practices, grading rubrics, and facilitation tips for course content.

Canadian Income Tax Essentials Online for Individuals and Corporations build on concepts learned in introductory financial accounting and microeconomics. In Tax 1 (Individuals), students are introduced to the principles and practice of taxation and related tax planning for individuals and provided with a basic understanding of the Canadian Income Tax Act. Topics covered include the identification of sources of income and how they are taxed, the computation of net income, taxable income and taxes payable for individuals resident in Canada, and the impact of taxation on business decision-making for individuals.

In Tax 2 (Corporations), students are introduced to the principles and practice of taxation and related tax planning for corporations and provided with a basic understanding of the Canadian Income Tax Act. Topics covered include the identification of sources of income and how they are taxed, the computation of net income, taxable income and taxes payable for corporations resident in Canada, and the impact of taxation on business decision-making for corporations.