Program Requirements
Currently under review. Admissions will not be accepted for this academic year.
If you are interested in the Taxation area, please refer to the Diploma in Management with a concentration in Taxation. See School of Continuing Studies > Areas of Study > Career and Professional Development > Graduate Programs, Diplomas, and Graduate Certificates > Graduate Programs > Diploma in Management - Taxation Concentration.
The Graduate Diploma in Taxation is offered by the School of Continuing Studies under the academic supervision of Graduate and Postdoctoral Studies (GPS). This 10-course (30-credit) program offers the widest possible range of graduate-level courses in Canadian, U.S., and International taxation. From the first day, you will be learning practical knowledge you can apply immediately, whether you work in a professional practice, for a corporation, or a government agency.
Qualifying Program (24 credits)
The following Qualifying Program must be completed by degree holders other than CA and Law:
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BUSA 368 Business Law 2 (3 credits)
Overview
Business Admin : An outline of the application of law to professional negligence, product liability, competition, corporate governance and employment. Review of particular contracts; sale, agency, mortgages, lease, insurance.
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.
Prerequisite: BUSA 364
Continuing Studies: CGA requirement
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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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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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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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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.
Abbreviated Qualifying Program (12 credits)
The Abbreviated Qualifying Program must be completed by lawyers
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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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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)
Diploma Program (30 credits)
For CA鈥檚 and those who have completed the Qualifying Program or the Abbreviated Qualifying Program
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CCLW 640 Tax Aspects of Litigation (3 credits)
Overview
Law (CCE) : In-depth study of the relevant tax issues specific to litigation support services. Topics include measurements and treatment of damages; damages for breach of contract and tort; the process of civil action; personal injury; wrongful dismissal; real estate; disputes between corporations and their shareholders; disputes between members of partnerships; bankruptcies; separation and divorce; appeals; structured settlements. Cases will be used to illustrate concepts.
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 641 Taxation Research Methodology (3 credits)
Overview
Law (CCE) : Familiarization with primary sources of income tax law, interpretations, circulars, court case decisions and research indices. Exercises and casework will be used extensively to gather, organize and integrate research data, interpret information and communicate results. Casework will focus on business, personal and property tax law. Knowledge of the use of research databases is essential.
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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CCLW 645 Taxation: Partnerships and Trusts (3 credits)
Overview
Law (CCE) : The following topics will be covered within a business decision making framework: the structure and development of partnership vehicles and trusts from a legal and tax perspective; computation of income; transfer of property to and from partnerships and trusts; tax free rollovers; the effect of death, retirement and non resident status; review of specific tax rules and deeming provisions; tax planning and implementation.
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 642 Interpretation of Tax Policy (3 credits)
Overview
Tax (CCE) : Examination of problems and future developments of taxation in Canada; presentation of legislative mechanisms and procedures used in Canada to establish and implement tax policies; use of taxation to promote incentives and disincentives of private activities; use of the tax system to achieve policy goals of society; general anti-avoidance rules; study of the history, assumptions, social and economic impact of taxation.
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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CCTX 644 Tax Aspects: Creative Financing (3 credits)
Overview
Tax (CCE) : Coverage of current financial instruments and techniques available in the marketplace within the context of business decision-making and individual tax planning. Topics include deductibility of interest and financing fees; swaps, hedges; foreign currency and discount obligations; common shares; preferred shares; taxable preferred shares; international debt financing; Canadian investments in the U.S.; foreign investment in Canadian businesses; restructuring; leases; tax shelters; small business financing.
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.