Exigences du programme
Programme pr茅sentement 脿 l'茅tude. Aucun 茅tudiant ne sera admis pour cette ann茅e universitaire.
Ce programme donne une solide base th茅orique en sciences commerciales et dispense les notions sp茅cialis茅es n茅cessaires dans le monde actuel des affaires en constante 茅volution.
Cours obligatoires (9 unit茅s)
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CCLW 511 Law 1 (3 unit茅s)
Vue d'ensemble
Droit (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.
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : Sepinwall, Bernard (Fall) Khadjavi, Hodjat (Winter) Sepinwall, Bernard (Summer)
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CCTX 511 Taxation 1 (3 unit茅s)
Vue d'ensemble
Taxes (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.
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : Armanious, Joseph (Fall) Armanious, Joseph (Winter) Armanious, Joseph (Summer)
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CCTX 532 Taxation 2 (3 unit茅s)
Vue d'ensemble
Taxes (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.
Trimestres : Automne 2015, Hiver 2016
Charg茅s de cours : Oliverio, Joseph (Fall) Oliverio, Joseph (Winter)
Prerequisite: CCTX 511
CGA Requirement
Cours compl茅mentaires (6 unit茅s)
6 unit茅s parmi les cours suivants :
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CCFC 516 Forensic Accounting (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.
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CCFC 521 Corporate Governance (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.
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CCFC 522 Strategic Financial Management (3 unit茅s)
Vue d'ensemble
Comptabilit茅 financi猫re (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.
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CCLW 643 U.S. Taxation (3 unit茅s)
Vue d'ensemble
Droit (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.
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CCLW 644 Corporate Reorganizations (3 unit茅s)
Vue d'ensemble
Droit (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.
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CCTX 640 Taxation of Real Estate (3 unit茅s)
Vue d'ensemble
Taxes (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.
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CCTX 641 Federal and Provincial Taxes (3 unit茅s)
Vue d'ensemble
Taxes (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.
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CCTX 643 Taxation of International Operations (3 unit茅s)
Vue d'ensemble
Taxes (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.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.
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CGM2 510 Project Management: Tools & Techniques (3 unit茅s)
Vue d'ensemble
Gestion : 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.
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : 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.