Program Requirements
Currently under review. Admissions will not be accepted for this academic year.
Students who have not previously had significant exposure to taxation will have the opportunity to view tax in the context of general business and view taxation (and tax planning) as only one aspect of the business decision-making process. The student will be taught about taxation as an important factor affecting business and to properly integrate tax factors with business decisions without becoming a tax specialist.
Note: Corequisite courses are not included in the total credit requirement for the program
Corequisites
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CEC2 532 Business Economics (3 credits) *
Overview
Economics (CCE) : Introductory micro and macro economic theory and practice in profit and non-profit organizations from a managerial perspective. Topics include: demand and supply analysis, production costs, firms' pricing and output determination, aggregate demand and supply, national income, output and employment determination, inflation, interest rate, exchange rate determination, fiscal and monetary policies.
Terms: Fall 2015, Winter 2016, Summer 2016
Instructors: Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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CMS2 500 Mathematics for Management (3 credits) *
Overview
Management Science (CCE) : Basic mathematics needed for business applications, including graphs of functions, series summation, mathematics of finance, annuity, discounted cash flow, internal rate of return, permutations, combinations, maxima and minima of functions with business applications in optimization, introductory statistics and probability
Terms: Fall 2015, Winter 2016, Summer 2016
Instructors: Golovina, Galina (Fall) Graham, Jim Norman (Winter) Khalil, Elias (Summer)
Prerequisite: CMSC 000
Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
**In addition to Wednesday classes there will be three Saturday classes held on Saturday May 14, 28 and June 11 from 13:00 to 16:00.
* or the Exemption by Examination Test
Required Courses (24 credits)
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CACC 520 Accounting for Management (3 credits)
Overview
Accountancy : This course covers financial and managerial accounting. The course provides an understanding of the various financial statements as well as cost behaviour, cost/volume/profit relationships, budgets, responsibility accounting and relevant costing.
Terms: Fall 2015, Winter 2016, Summer 2016
Instructors: Cohen, Thierry (Fall) Cohen, Thierry (Winter) Parent, Kevin Paul; Zowall, Hanna; Cohen, Thierry (Summer)
Corequisite: CMS2 500
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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 2015, Winter 2016, Summer 2016
Instructors: Sepinwall, Bernard (Fall) Khadjavi, Hodjat (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 2015, Winter 2016, Summer 2016
Instructors: Armanious, Joseph (Fall) Armanious, Joseph (Winter) Armanious, Joseph (Summer)
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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 2015, Winter 2016
Instructors: Oliverio, Joseph (Fall) Oliverio, Joseph (Winter)
Prerequisite: CCTX 511
CGA Requirement
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CFIN 512 Corporate Finance (3 credits)
Overview
Finance (CCE) : Fundamental finance theory as applied to the firm's short and long-term financing and investment decisions and the sources of funds available to it (stocks, bonds, derivatives). Exposure to critical concepts of "firm value maximization" emphasizing capital budgeting, cost of capital, capital structure, derivatives, dividend policy, risk and return.
Terms: Fall 2015, Winter 2016, Summer 2016
Instructors: Gregoriou, Greg (Fall) Gregoriou, Greg (Winter) Jassim, Raad (Summer)
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CMR2 542 Marketing Principles and Applications (3 credits)
Overview
Marketing : Covers the different aspects of marketing operations: the marketing concept, the analysis and research of market opportunities, the planning, implementation, and control of the marketing program (Product, Promotion, Distribution, and Pricing). The course focuses on Canadian market environment and Canadian marketing institutions. Lectures and case studies on an individual basis and/or involving team work will be used.
Terms: Fall 2015, Winter 2016, Summer 2016
Instructors: Moscovitz, David Lewis (Fall) Dracopoulos, George (Winter) Royce, Charles (Summer)
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CMS2 521 Applied Management Statistics (3 credits)
Overview
Management Science (CCE) : Statistical methods used in a variety of business situations, emphasizing application and providing a working knowledge of the most widely-used techniques. Topics include descriptive statistics; probability distributions; sampling procedures and distributions; inferential statistics including estimation; hypothesis testing and Anova; simple linear, multiple regression and correlation; time series and forecasting.
Terms: Fall 2015, Winter 2016, Summer 2016
Instructors: MacKenzie, Kenneth (Fall) MacKenzie, Kenneth (Winter) MacKenzie, Kenneth (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
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CORG 551 Behaviour in Organizations (3 credits)
Overview
Organizational Behaviour : The implications for management and the essential concepts of social psychology such as motivation, perception, attitude change and organization. Group and organizational dynamics will be the major emphasis of the course. Classroom discussion and student participation is encouraged.
Terms: Fall 2015, Winter 2016, Summer 2016
Instructors: Callender, Shauna; Gray, David (Fall) Callender, Shauna; Gray, David (Winter) Gray, David; Sylvain, Nathalie-Michele (Summer)
**In addition to Thursday classes there will be three Saturday classes held on Saturday June 4, 18 and July 9 from 9:00am to 12:00pm.
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 2015-2016 academic year.
Instructors: There are no professors associated with this course for the 2015-2016 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: This course is not scheduled for the 2015-2016 academic year.
Instructors: There are no professors associated with this course for the 2015-2016 academic year.
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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: This course is not scheduled for the 2015-2016 academic year.
Instructors: There are no professors associated with this course for the 2015-2016 academic year.
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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 2015-2016 academic year.
Instructors: There are no professors associated with this course for the 2015-2016 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 2015-2016 academic year.
Instructors: There are no professors associated with this course for the 2015-2016 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 2015-2016 academic year.
Instructors: There are no professors associated with this course for the 2015-2016 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 2015-2016 academic year.
Instructors: There are no professors associated with this course for the 2015-2016 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 2015-2016 academic year.
Instructors: There are no professors associated with this course for the 2015-2016 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 2015, Winter 2016, Summer 2016
Instructors: Kamel, Michael Ezzat; Farha, Shadi (Fall) Farha, Shadi; Kamel, Michael Ezzat (Winter) Chasse, Andrew (Summer)
Restrictions: Open to students currently in a program. Not open to Special Students.
**In addition to Monday classes there will be three Saturday classes held on Saturday May 7, 28 and July 16 from 9:00am to 12:00pm.