Fall 2023 Course Outline - August 16, 2023 (1)

4561 Outline Page 1 of 8 School of Administrative Studies Faculty of Liberal Arts and Professional Studies, York University ADMS 4561 - T AXATION OF P ERSONAL I NCOME IN C ANADA COURSE OUTLINE FOR ALL SECTIONS LAST UPDATED AUGUST 16, 2023 FALL 2023 T HIS IS A BLENDED C OURSE AND L ECTURES 1, 5, 9 AND 10 WILL BE ON Z OOM RATHER THAN ON C AMPUS Section Day Time Location A Wednesday 4:00 - 7:00 pm HNE 35 B Thursday 7:00-10:00 pm HNE 36 C Wednesday 11:30 am to 2:30 pm HNE 32 All sections are taught by Professor Margaret Riggin [email protected] This course is designed to contribute to the following BCom Program Learning Outcomes:  Demonstrate basic knowledge in the theories and practices related to a specialized subject matter.  Demonstrate integrity and professionalism in research practices, work completion, problem solving, and knowledge mobilization. (PROFESSIONALISM)  Work creatively in a positive and productive team environment for the realization of a shared goal. This includes demonstrating commitment, constructive communication, respect for differences, and flexibility as well as demonstrating the leadership to positively influence team members to do the same. (TEAMWORK)  Demonstrate an in-depth understanding and ability to apply and communicate theory, law, technically based skills and ethical perspectives in courses that meet the educational requirements of the professional bodies offering the CPA designation.  Recognize that the body of knowledge in the field of accounting and business is continually evolving, as is the legal and regulatory environment within which accounting is performed. Building on ADMS 3520, this course has been designed to achieve CPA Canada's taxation learning outcomes at CORE level as set out in the CPA Competency Map: https://www.cpacanada.ca/en/become-a-cpa/why-become-a-cpa/the-cpa-certification-program/the-cpa- competency-map/the-2022-cpa-competency-map Further details on learning outcomes are provided at the beginning of the Lecture Notes for each class. To achieve these learning outcomes, students are recommended to devote at least six hours a week to the course outside of the class time. Because you learned the basics of many of the laws that we cover in this course in ADMS 3520, the ADMS 3520 notes are posted at the top of our ADMS 4561 website so you can refresh that knowledge. In this course, you will learn the finer details of the rules you know as well as new rules. You will also apply the rules to more complex problem material and cases involving transactions and planning situations. Students must take ADMS 3520 (or its equivalent) before ADMS 4561 as ADMS 4561 builds on ADMS 3520 knowledge. Together, ADMS 3520 and ADMS 4561 meet CPA Ontario's requirements for entry into PEP. If you take ADMS 3520 after ADMS 4561, York University will not give you degree credit for ADMS 3520. Students who have taken a course that is similar to ADMS 3520 and would like to know whether it meets the prerequisite requirement should contact the tax course coordinator, Professor Joanne Magee ( [email protected] ). Students not meeting the prerequisite requirement may be dropped from the course. You

4561 Outline Page 2 of 8 must resolve your prerequisite situation (by contacting Professor Joanne Magee) before September 28, 2023 (i. e., the last day to enroll with permission).

4561 Outline Page 3 of 8 Zoom and participation - When we do not have a class on campus, we will use Zoom. These classes will not be recorded . In Zoom classes, you must have your camera on and provide your first and last name when you join a session so that we can take attendance and record participation. Links for all Zoom classes will be posted on the course eClass website. There is one participation mark for each class (1/2 a mark if you attend but don't participate). If you ask or answer a question, you will generally earn the participation mark as long as you exhibit professional behavior for the remainder of the class (e.g., you arrive on time and are prepared, engaged and respectful). There are 10 participation marks total (10 x 1). Learn to participate early and often - it will help you and others understand the material and will make a real difference to your mark! We hope that each of you gets 10/10. In this course, all work should be completed by you and you alone: you are not allowed to use generative artificial intelligence (AI), such as ChatGPT, to help you complete any of your work in this course. If you do not know whether an online resource or tool can be used in this course, please contact me for guidance. Any use of generative AI in this course will be considered a breach of the Senate Policy on Academic Honesty . See also AI Technology & Academic Integrity: Information for Students . Turnitin - We use Turnitin for online submission of the capstone assignment to ensure that the York University Rules on academic integrity are followed. Remember to use footnotes if you are citing references, including our course notes. Use quotation marks as well, if you are using direct quotes. Turnitin will pick these items up and marks will be deducted if you do not cite your references . As you can see from the footnotes used in our course notes, we are not fussy about what style you use to cite your sources. Just do it. If it is a URL, provide the link. If it is a page in 4561 Lecture Notes, indicate the week and the page. Course eclass Website - eClass is the learning platform used by York University. The course eClass website allows you to access the weekly course materials (Lecture Notes and Problem Sets), past sample exams and the Capstone Assignment. It is also a secure site for you to ask and answer questions and upload your online capstone assignment submission. 1. All sections will use the same course website and you must visit it regularly. Our course website must be accessed using eclass at: https://eclass.yorku.ca/eclass/my/ You will need to log on to eclass using your Passport York account and you must be registered in ADMS 4561 to access our course website. Technology requirements and FAQs for eclass can be found here - https://lthelp.yorku.ca/95440-student-faq 2. The Lecture Materials are posted in advance, so you can work at your own pace. The course website has Lecture Materials (Notes and Problem Sets) for each week which you need to read and review to prepare for class; many students find it useful to print them before class. The Fall 2023 Term starts on Wednesday September 6. The Lecture 1 Materials and Zoom links will be available on eClass on Friday September 1. 3. Each class will be approximately 2.5 hours long (with a break) and will focus on the Lecture Notes and any questions that you have on the Lecture Notes and the Problem Set . Some problems from the Problem Set will be taken up in class, but not all. The course content will be presented using examples using a problem- solving approach. You need to raise your hand to ask or answer a question or use the chat room on Zoom. Students are also invited to ask questions via the course website between lectures, but these will not count for participation. 4. All sections will use the same course website and students can attend any section and get their participation mark (not just the one they are registered in). Some students sometimes find it helpful to attend two different sections of classes and you are welcome to do this, but you will not get double participation marks.