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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 2011, Hiver 2012, Été 2012
Chargés de cours : Cox, Robert (Fall) Cox, Robert (Winter) Sepinwall, Bernard (Summer)
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 2011, Hiver 2012, Été 2012
Chargés de cours : Goldsman, Larry (Fall) Goldsman, Larry (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
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 2011, Hiver 2012, Été 2012
Chargés de cours : Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
6 unités parmi les cours suivants :
Comptabilité financière (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’est pas au programme de l’année universitaire 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
Comptabilité financière (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 : Automne 2011, Hiver 2012
Chargés de cours : Mainville, Luc (Fall) Abda, Messaoud (Winter)
Comptabilité financière (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 : Automne 2011, Hiver 2012
Chargés de cours : Abda, Messaoud (Fall) Abda, Messaoud (Winter)
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’est pas au programme de l’année universitaire 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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’est pas au programme de l’année universitaire 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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’est pas au programme de l’année universitaire 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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’est pas au programme de l’année universitaire 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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’est pas au programme de l’année universitaire 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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 2011, Hiver 2012, Été 2012
Chargés de cours : Kamel, Michael Ezzat; Farha, Shadi (Fall) Kamel, Michael Ezzat; Farha, Shadi (Winter) Gauthier, Sylvain; Bartlett, Lloyd; Theopoulos, Spiro (Summer)
Restrictions: Open to students currently in a program. Not open to Special Students.