Exigences du programme
Programme pr茅sentement 脿 l'茅tude. Aucun 茅tudiant ne sera admis pour cette ann茅e universitaire.
Si vous vous int茅ressez 脿 la fiscalit茅, veuillez consulter la section consacr茅e au dipl么me en gestion avec sp茅cialit茅 en fiscalit茅 et plus particuli猫rement voir 脡cole d鈥櫭ヾucation permanente > Domaines d鈥櫭﹖ude > Programmes d'茅tudes sup茅rieures, dipl么mes et certificats d'茅tudes sup茅rieures > Programmes d鈥櫭﹖udes sup茅rieures > Dipl么me en gestion - Concentration en fiscalit茅.
Le dipl么me d'茅tudes sup茅rieures en fiscalit茅 est offert par l'脡cole d'茅ducation permanente sous la direction du Bureau des 茅tudes sup茅rieures et postdoctorales. Ce programme de dix cours (30 unit茅s) offre une large gamme de cours de deuxi猫me cycle sur les fiscalit茅s canadienne, am茅ricaine et internationale. D猫s le premier jour, on vous enseignera des notions que vous pourrez imm茅颅diatement mettre en pratique, que vous exerciez dans un cabinet, une entreprise ou un organisme gouvernemental.
Le programme de prop茅deutique (24 unit茅s)
Le programme de prop茅deutique suivant doit 锚tre compl茅t茅 par les titulaires d'un dipl么me autre qu'un dipl么me de C.A. ou de droit
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BUSA 368 Business Law 2 (3 unit茅s)
Vue d'ensemble
Gestion d'affaires : 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.
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.
Prerequisite: BUSA 364
Continuing Studies: CGA requirement
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CACC 520 Accounting for Management (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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.
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : 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 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
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CEC2 532 Business Economics (3 unit茅s)
Vue d'ensemble
脡conomie (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.
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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CFIN 512 Corporate Finance (3 unit茅s)
Vue d'ensemble
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.
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : Gregoriou, Greg (Fall) Gregoriou, Greg (Winter) Jassim, Raad (Summer)
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CMS2 500 Mathematics for Management (3 unit茅s)
Vue d'ensemble
Sciences de la gestion (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
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : 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.
Le programme de prop茅deutique abr茅g茅 (12 unit茅s)
Le programme de prop茅deutique abr茅g茅 suivant doit 锚tre compl茅t茅 par les avocats
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CACC 520 Accounting for Management (3 unit茅s)
Vue d'ensemble
Comptabilit茅 : 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.
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : 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 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
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CFIN 512 Corporate Finance (3 unit茅s)
Vue d'ensemble
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.
Trimestres : Automne 2015, Hiver 2016, 脡t茅 2016
Charg茅s de cours : Gregoriou, Greg (Fall) Gregoriou, Greg (Winter) Jassim, Raad (Summer)
Programme de dipl么me (30 unit茅s)
Pour les comptables agr茅茅s et ceux qui ont r茅ussi le programme de prop茅deutique ou le programme de prop茅deutique abr茅g茅
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CCLW 640 Tax Aspects of Litigation (3 unit茅s)
Vue d'ensemble
Droit (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.
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 641 Taxation Research Methodology (3 unit茅s)
Vue d'ensemble
Droit (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.
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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CCLW 645 Taxation: Partnerships and Trusts (3 unit茅s)
Vue d'ensemble
Droit (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.
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 642 Interpretation of Tax Policy (3 unit茅s)
Vue d'ensemble
Taxes (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.
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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CCTX 644 Tax Aspects: Creative Financing (3 unit茅s)
Vue d'ensemble
Taxes (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.
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.