# AC4024 — Taxation I

Students will become familiar with theoretical concepts and technical rules in the Income Tax Act applicable to individual taxpayers, learning to determine net and taxable income and calculate income taxes payable. Topics include employment income, tax credits, capital cost allowance, business and property income, capital gains, retirement planning provisions, and loss carry-overs.

| | |
|---|---|
| Code | AC4024 |
| Hours | 56 |

---

<small>Source: [https://www.northerncollege.ca/course/ac4024-taxation-i/](https://www.northerncollege.ca/course/ac4024-taxation-i/)</small>