COURSE OUTLINE Advanced Taxation ACCT 5123

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Master of Accounting (MAcc)COURSE OUTLINEAdvanced TaxationACCT 5123(sections P part-time; A full time; B full time)Summer 20201.0 COURSE COORDINATOR, INSTRUCTOR AND TIMINGFrançois BROUARD, DBA, FCPA, FCAProfessor, Director SCSE-CSES and Leader PARG(instructor and course coordinator)Sprott School of Business, Carleton UniversityRoom 1725, Dunton Toweremail: tter@taxGUIDEfiscTwitter@SCSE CSESPhone (613) 520-2600, ext. 2213http://carleton.ca/profbrouard/Lectures: 3 hours per session for 12 sessions (see schedule for each section)2.0 COURSE DESCRIPTIONCanadian taxation and financial planning issues regarding personal and businessdecisions involving individuals, corporations, partnerships and trusts.Prerequisite: ACCT 5120Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)1/

3.0 COURSE OBJECTIVESAccountants cannot make intelligent business decisions without first consideringthe tax implications of the choices. An understanding of Canadian taxation istherefore necessary in order to make those decisions.In the undergraduate program at Sprott, two courses exist in the BCom program.The focus of BUSI 3005 (Taxation I) is on fundamental principles and personalincome tax. The focus of BUSI 4005 (Taxation II) is on corporate income tax andsome specialized topics.Taxation in the MAcc program will be specifically covered in ACCT 5120(Advanced Concepts I (core 1)) and ACCT 5123 (Advanced Taxation) plus someintegration in other courses. ACCT 5122 is also required for some students withonly one tax courses in their undergraduate program. During this advancedtaxation course ACCT 5123 (Advanced Taxation), the focus is on tax andfinancial planning and decisions.ACCT 5123 is designed to achieve the following objectives:(1) to apply the tax law in practical problems and case settings,(2) to apply tax planning concepts through cases application,(3) to explain the theoretical concepts behind the specific provisions of the law,and(4) to interpret the tax law, taking into account the specific wording of theprovisions, judicial decisions and the Canada Revenue Agency’s (CRA)position.In addition to specific technical taxation CPA competencies and knowledge (seeAppendix A from the CPA Competency Map and Appendix B from the CPACompetency Map Knowledge Supplement – at the elective level), the course willintegrate and focus on some enabling competency areas (see Appendix C for adescription): - Professional and Ethical Behaviour- Problem Solving and Decision Making- CommunicationThe objective of this course is to equip candidates with the competenciesnecessary to provide taxation services and guidance (and to pass the CPACommon Final Examination (CFE). The scope includes assisting individual andcorporate entities to minimize taxes and meet their objectives while remaining incompliance with tax laws and regulations. The candidate learns to addresscompliance and tax-planning issues for both individuals and corporate entities, aswell as, to a lesser extent, partnerships and trusts. Candidates also learn to gobeyond the presenting issues and consider the broader circumstances and risktolerance of all stakeholders involved. In addition, candidates developcompetence in the areas of tax governance, controls, and risk management, inrecognizing the interrelationship between financial reporting decisions andtaxation, and in recognizing the importance of taking taxes into account whenmaking business and investment decisions.Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)2/

4.0 METHOD OF INSTRUCTIONThe format of the course consists generally of twelve 170-minute class sessionsover a number of weeks. Due to time constraints not all topic material will becovered in class. Students are responsible for the entire content of each topic aswell as all additional topics discussed in class, except for those areas specificallyexcluded by the instructor.Zoom will be used for online sessions. A cuLearn page is used for posting ofcourse information and materials (notes, cases, etc.).Class sessions entail a mixture of lecture, case study, problem analysis, andclass discussion. The content of any class presumes and expects you havecarefully prepared the cases and studied the assigned reading. It requires activelearning, which means that the student must take responsibility for the learningthat takes place. You must prepare the cases (ex: previous CFE/UFE questions,instructor’s cases) and readings assigned to be ready for each class. You areencouraged to ask questions and to stimulate discussion on topics that you havedifficulty understanding.5.0 GRADING SCHEMEYour grade for the course will depend on both individual work and group workand classroom contributions, as outlined below:Individual Class Engagement / Participation10(see section 5.1)Cases Preparation and Assignments- case preparation ( 2-3 dozen cases)(submission in PDF for each session)(per session 2 solutions 2 plans)- quality of preparation- assignments(selection of 5 cases prepared)(best 4 of 5 cases, graded like CFE)70(see section 5.2)20(see section 5.3)501010Group Work and QuizzesFinal Exam (none)TOTAL**100** Satisfactory In-term Performance1) The requirement for Satisfactory In-term Performance is set at 50% of all, noteach, pre-final term work (i.e. assignments, participation marks, quizzes, etc.).2) Unsatisfactory In-term Performance in this course will lead toFailure in this course (regardless of the performance at the Final exam)Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)3/

The grading scale used to calculate your final grade will be the one listed in theCarleton University Graduate Calendar:A AA-90 - 10085 – 8980 – 84B BB-77 – 7973 – 7670 – 72C CC-67 – 6963 – 6560 – 62D DD-57 – 5953 – 5650 – 52Grades entered by Registrar:WDN Withdrawn from the course; DEF DeferredAll final grades are subject to the Dean’s approval.5.1 Individual Class Engagement / Participation:The intent is to have a very interactive class. Students are expected tocontribute to class discussions on a constructive and regular basis. Much ofyour learning will occur during class and cases discussions. Points will beawarded for contributions to the class. Class participation points are notawarded exclusively for "good" answers to questions. Contributions to theclass also include asking thoughtful questions, helping to understandcomplicated ideas, suggesting reasonable alternatives, and being willing to tryout new ideas. Individuals may also be asked to present from time to time aspart of the individual participation component. Participation may also includeoccasional announced and unannounced quizzes.5.2 Cases Preparation and Assignments:One of the most important requirements for this course is a thoroughpreparation and analysis of the assigned cases and reading material. Eachstudent is expected to prepare cases before each class. Cases are to becompleted individually, with certain exceptions in small group.A case preparation involved preparation of a plan and a solution.Students’ working papers (answers (plan and solution) to be submitted) willattest the attempts made by the student to learn the concepts and solve thecases. The learning will focus more on the thought process in identifying(including priority), analyzing and solving taxation situations. In order to derivemaximum benefit from the cases, it is essential that you mentally ‘get inside’the case situation.From all the cases that need to be prepared, some cases (5) will be selectedas assignments and the best 4 out 5 cases selected as assignments will becounted towards the final grade. More information will be provided in class.Hand-in Assignment in cuLearn per the schedule provided. If it is not handedin before the due date, it will be considered late and subject to a 100%PENALTYCarleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)4/

NO LATE ASSIGNMENTS WILL BE ACCEPTED.MAKE-UP ASSIGNMENTS ARE NOT PROVIDED.More information on the content of the cases will be provided in cuLearn asthe course progress. As an advanced course in taxation, preparation will buildon all taxation knowledge at the CPA entry and core levels with a focus ontopics for the elective level. Self-study problems in various taxation textbooksare also available if students want additional opportunity to practice the coursematerial.Be sure to keep a copy for yourself of all your cases prepared and submitted.The time limit for revision of the assignments is equal to 2 weeks after the dateof return.Answers must be submitted as an electronic copy (PDF) using a wordprocessor, Excel (or the Exam program) with clear identification of the casename and student name.ACCT5123 - CASE CARPETFirst name LAST NAME. content of solution .(date) 20201/2By submitting your case, you acknowledge and agree with the followingstatement:I agree that if this Assignment is not hand-in before the due date to theinstructor, it will be considered late and subject to a 100% penalty. Ideclare that the work submitted herewith is my work, not someone else’sanswers. The product of my work is not shared with any students. Iunderstand Carleton plagiarism and instructional offenses rules andSprott MAcc Code of conduct.Graded assignments involve both technical aspects and judgment aspects.Consequently, the grading of these cases has both objective and subjectivecomponents.The course instructor is committed in providing you with adequate feedback onall components of your grades. Additional feedback from your instructor isalways available through consultations during scheduled office hours or byarrangement.Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)5/

5.3 Group Work and Quizzes:As each student is expected to individually prepare most cases before eachclass, some group work may be done on those cases (in breakout rooms)during the sessions.Group may be asked to discuss a case in small group to be able to submit acommon plan developed during the group work in the breakout room.Depending on the number of students in a section, the number of groups mayvary (expectation of max 6 groups per session). Each group will include 4-6students per group. Students will be allocated to group on a random basis orper students’ choice depending on the cases and the efficiency of the method.Some announced and unannounced quizzes may happen during the course.They will be announced in cuLearn or during a session.Quizzes could be short questions or preparation of a case (plan and/orsolution). Quiz may be group work or individual work.By submitting your group work, you acknowledge and agree with the followingstatement:I agree that if this Group work is not hand-in before the due date to theinstructor, it will be considered late and subject to a 100% penalty. Ideclare that the work submitted herewith is the work of my assignedgroup, not someone else’s answers. The product of our work is notshared with any students. I understand Carleton plagiarism andinstructional offenses rules and Sprott MAcc Code of conduct.By submitting your individual work, you acknowledge and agree with thefollowing statement:I agree that if this Quiz is not hand-in before the due date to theinstructor, it will be considered late and subject to a 100% penalty. Ideclare that the work submitted herewith is my work, not someone else’sanswers. The product of my work is not shared with any students. Iunderstand Carleton plagiarism and instructional offenses rules andSprott MAcc Code of conduct.Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)6/

6.0 OFFICE HOURSInstructors office hours (without and with appointment) will be announced in classand posted on the course website. Individual consultation will be offered. It isalways possible to book an appointment with the instructor.Teaching assistants may be available for consultation depending on budgetallocation. Days, times and location will be announced in class by the instructorand posted to the course website, if any.7.0 COURSE MATERIALS7.1 Required Texts----BEAM, R.E., LAIKEN, S.N., BARNETT, J.J., JOHNSTON, N., MESCALL,D., ROBSON, J.E. Introduction to Federal Income Taxation in Canada andIntroduction to Federal Income Taxation in Canada – Study Guide, recentedition, Toronto: Wolters Kluwer.orBYRD, C., CHEN, I. Canadian Tax Principles – Volume 1 , Canadian TaxPrinciples – Volume 2 and Canadian Tax Principles – Study Guide, recentedition, Toronto: Pearson Canada.Income Tax Act. [ITA] (available in CPA Canada material or print copy)BROUARD, F. Exams Preparation Guide in Taxation for CPA (2020edition), May, Ottawa: IPSO FACTO consultants inc.(available for purchase from the professor in the first class)BROUARD, F. Canadian Tax Summary of Knowledge (2020 edition), May,Ottawa: IPSO FACTO consultants inc.(available for purchase from the professor in the first class)BROUARD, F. a series of Tax Notes (available online via cuLearnBROUARD, F. a series of Tax Cases. (available online via cuLearn)(a fee ( 25) will be collected by the MAcc administrator for their use).7.2 Course Web pageThe instructor will make extensive use of the Internet to post course materialsand other announcements. A cuLearn page is used for announcements andposting of course materials. You could find the course cuLearn page:http://www.carleton.ca/culearn7.3 Carleton Library Tax ReferencesCPA Canada Tax Suite Premium (Virtual Professional Library)The Library subscription is restricted to Carleton University members only.Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)7/

7.4 Tax and Accounting Web looking for: CPA competency map, CPA Canada documents, CFEreference schedule, CFE reports, CFE exam simulations, looking for: tax associations, university programs in taxation, journals,government nting-comptabilite/(looking for: list of CPA firms, accounting standards, salary survey)7.5 Supplemental ReferencesSee Brouard, F. (2019). Note on Tax References List / Bibliographie enfiscalité, April 8, 14p.7.6 Other Carleton University resourcesCarleton University websitesCarleton UniversitySprott School of BusinessCarleton University LibrarySprott Accounting rott.carleton.ca/parg/teaching8.0 COURSE SHARING WEBSITESMaterials created for this course (including presentations and posted notes, labs,case studies, assignments and exams) remain the intellectual property of theauthor(s). They are intended for personal use and may not be reproduced orredistributed without prior written consent of the author(s).9.0 EMAILSPlease read the note Discussion forum and emails on cuLearn.Note that the Sprott School of Business requires that correspondence with professorsbe carried out through your Carleton email account only.For us, to respond to your emails, we need to see your full name, CU ID, and theemail must be written from your valid CARLETON address. Therefore, it wouldbe easier to respond to your inquiries if you would send all email from yourCarleton CMail account. If you do not have or have yet to activate this account,you may wish to do so by visiting /Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)8/

10.0 CONDUCTProfessional conduct is built upon the idea of mutual respect. Such conductentails (but is not necessarily limited to):- Attending the class.Each class benefits from the attendance and participation of all students.Your grade for participation will be affected by absences. Regular classattendance is important and required. I expect you to attend class andcontribute to a quality discussion. Class and team discussion of thematerials (e.g., readings, assignments, and cases) are an important part ofthe learning process. If circumstances prevent attendance at a classmeeting, please remember that you are responsible for all materialsdiscussed, handouts distributed, assignments covered, andannouncements made.-Arriving on time.Late arrivals are disruptive to both lectures and class discussion, andshow disrespect to those who are on time.-Minimizing disruptions.You should not leave and re-enter the class. You should avoid engaging inside conversations after class has begun.-Focusing on the class.While you will use your computer for online sessions and may take noteson laptops, do not use laptop computers or hand-held devices for othertasks while in class. Activities such as net surfing, and answering emailare very impolite and disruptive both to neighbors and the class.-Being prepared for class.You should be ready to discuss any assigned readings and to answer anyassigned questions for each day's class, including being ready to open acase assigned for that day.-Respect.You should act respectfully toward all class participants. Classparticipation grading reflects student adherence to these principles;students gain credit for contributing valuable insights and students losecredit if they fail to adhere to any of the above guidelines.-Cellular phones.The use of cellular phones IS NOT PERMITTED in this class. It isdisruptive to the instructor and class members. If you carry a phone toclass, please make sure it is turned off. If an emergency situation requiresyou to keep your cell phone turned on you may wish to keep the silentmode on, please discuss this with the instructor prior to the class starting.Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)9/

11.0 STUDENT PREPARATION11.1 Background readingEach course module contains readings about tax concepts and issues. Thecontent of any lecture presumes and expects you have carefully studied theassigned reading.11.2 Homework cases and problemsStudents learn technical tax materials best when they have to apply them,rather than listening to lectures. So, you should expect to solve problems inevery session. Some of the cases and problems are for self-study; solutionsare provided. Some of the cases and problems will be important preparationfor the class discussions (which affect your individual participation points). Youcan’t expect to become a professional athlete only by watching sports on TV.It’s the same thing with tax.11.3 Aids to help you answer the questions raised by the cases and problemsThese aids may take many forms depending on requests in CuLearndiscussion forum. It could be a list of hints to help you get started or progress.Sometimes, there will be supplemental readings. Other times, the aids willdirect you to one of the campus or local libraries to use computer databases orother reference materials to find the information you need to help you solve thecases or problems.11.4 Suggested approachYou could look at your study habits with the following questions.- Have you got an overview of the topic before the lecture?- Have you read the notes/slides before the lecture?- Have you prepared cases before the lecture?- Have you prepared your questions before attending classes?- Have you attended class as an active learner and participant?- Have you prepared for class as per your instructor directives?- Have you read the notes/suggested readings/chapter?- Have you tried to solve the recommended problems/cases?- Have you compared your personal solutions with the solutions?- Have you tried to understand the materials by discussing it withcolleagues?- Have you tried to ask your question by sending a question on Discussionforum (CuLearn)?- Have you consult your instructor with your problems?- Have you consulted TA’s with your problems, if any?Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)10 /

12.0 ACADEMIC INTEGRITYEthics and values are very important in accounting and the world of business,non-profit and government organizations. We will consider ethical issues inaccounting throughout this course. Ethics and values are also important ineducation. Instructors will assume, unless there is evidence to the contrary, thatyou are an ethical student. To help you fulfill your ethical responsibilities as astudent, the ethical standards for this course are listed below.12.1 Graded Group AssignmentsAll work is to be performed exclusively by the members of the group and allgroup members must contribute their fair share to each assignment. If outsideresearch is performed, sources are to be cited and information discovered viaoutside research is to be clearly labeled as such. If outside research isperformed, the products of your research are not to be shared with any studentwho is not a member of the group. If individual assignment, this mean only youas the group.12.2 ExaminationsAll exams must be the exclusive work of the individual student.12.3 PlagiarismThe University’s Senate defines plagiarism in the regulations on instructionaloffences as: "to use and pass off as one's own idea or product work ofanother without expressly giving credit to another."12.4 Penalty for academic integrity violationsViolations of academic integrity are a serious academic offence. Violations ofacademic integrity - presenting another’s ideas, arguments, words or imagesas your own, using unauthorized material, misrepresentation, fabricating ormisrepresenting research data, unauthorized co-operation or collaboration orcompleting work for another student - weaken the quality of the degree and willnot be tolerated. Penalties may include; a grade of Failure in the submittedwork and/or course; academic probation; a refusal of permission to continue orto register in a specific degree program; suspension from full-time studies;suspension from all studies at Carleton; expulsion from Carleton, amongstothers. Students are expected to familiarize themselves with and follow theCarleton University Student Academic Integrity Policy which is available, alongwith resources for compliance at: l academic integrity violations must be reported.Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)11 /

13.0 EXAM POLICYUniversity Policy will be strictly adhered to.Note: Supplemental and grade raising exams are not available in this course.The only acceptable reason for missing the exam is illness supported by amedical certificate. Please note that there is a formal university policy thatgoverns the administration of deferred exams.14.0 REQUIRED CALCULATOR IN BUSI COURSE EXAMINATIONSIf you are purchasing a calculator, we recommend any one of the followingoptions: Texas Instruments BA II Plus (including Pro Model), Hewlett PackardHP12C (including Platinum model), Staples Financial Calculator, Sharp EL-738C& Hewlett Packard 10bII.15.0 GROUP WORKThe Sprott School of Business encourages group assignments in the school forseveral reasons. They provide you with opportunities to develop and enhanceinterpersonal, communication, leadership, follower-ship and other group skills.Group assignments are also good for learning integrative skills for puttingtogether a complex task. Your professor may assign one or more grouptasks/assignments/projects in this course. Before embarking on a specificproblem as a group, it is your responsibility to ensure that the problem is meantto be a group assignment and not an individual one.16.0 DEFERRED FINAL EXAMINATIONStudents unable to write a final examination because of illness or othercircumstances beyond their control must contact the instructor in writing torequest a deferred exam. Permission may be granted when the absence issupported by a medical certificate and/or appropriate document(s) to support thereason for the deferral. Deferred exams are not granted for students who havemade travel arrangements that conflict with examination schedule.Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)12 /

17.0 ACADEMIC REGULATIONS, ACCOMMODATIONS, Etc.University rules regarding registration, withdrawal, appealing marks, and mostanything else you might need to know can be found on the university’s lations/academicregulationsoftheuniversity/18.0 REQUESTS FOR ACADEMIC ACCOMMODATIONSYou may need special arrangements to meet your academic obligations duringthe term. For an accommodation request, the processes are as follows:18.1 For Pregnancy obligationPlease contact your instructor with any requests for academic accommodationduring the first two weeks of class, or as soon as possible after the need foraccommodation is known to exist. For more details, visit the Equity Serviceswebsite: nt-Guide-to-AcademicAccommodation.pdf18.2 For Religious ObligationsPlease contact your instructor with any requests for academic accommodationduring the first two weeks of class, or as soon as possible after the need foraccommodation is known to exist. For more details, visit the Equity Serviceswebsite: nt-Guide-to-AcademicAccommodation.pdf18.3 For Students with DisabilitiesIf you have a documented disability requiring academic accommodations inthis course, please contact the Paul Menton Centre for Students withDisabilities (PMC) at 613-520-6608 or pmc@carleton.ca for a formalevaluation or contact your PMC coordinator to send your instructor your Letterof Accommodation at the beginning of the term. You may also contact thePMC no later than two weeks before the first in-class scheduled test or examrequiring accommodation (if applicable). After requesting accommodation fromPMC, meet with your instructor as soon as possible to ensure accommodationarrangements are made. For PMC information: http://www.carleton.ca/pmc/18.4 For Survivors of Sexual ViolenceAs a community, Carleton University is committed to maintaining a positivelearning, working and living environment where sexual violence will not betolerated, and its survivors are supported through academic accommodationsas per Carleton’s Sexual Violence Policy. For more information about theservices available at the university and to obtain information about sexualviolence and/or support, visit: n University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)13 /

18.5 For Student ActivitiesCarleton University recognizes the substantial benefits, both to the individualstudent and for the university, that result from a student participating inactivities beyond the classroom experience. Reasonable accommodation mustbe provided to students who compete or perform at the national orinternational level. Please contact your instructor with any requests foracademic accommodation during the first two weeks of class, or as soon aspossible after the need for accommodation is known to s/Accommodation-for-Student-Activities1.pdfFor more information on academic accommodation, please contact thedepartmental administrator or visit: http://students.carleton.ca/course-outline19.0 STUDENT SERVICES19.1 Sprott Student ServicesThe Sprott student services office, located in 710 Dunton Tower, offersacademic advising, study skills advising, and overall academic successsupport. If you are having a difficult time with this course or others, or just needsome guidance on how to successfully complete your Sprott degree, pleasedrop in any weekday between 8h30 and 16h30. Our advisors are happy todiscuss grades, course selection, tutoring, concentrations, and will ensure thatyou get connected with the resources you need to aduate/learning-support19.2 Centre for Student Academic SupportThe Centre for Student Academic Support (CSAS) is a centralized collection oflearning support services designed to help students achieve their goals andimprove their learning both inside and outside the classroom. CSAS offersacademic assistance with course content, academic writing and skillsdevelopment. Visit CSAS on the 4th floor of MacOdrum Library or online at:carleton.ca/csas20.0 CHANGES TO THE SYLLABUSA syllabus is a tool to help you plan your time. Every effort is made to make thesyllabus as complete as possible, but there may be occasions when changes arerequired. The instructor will announce any deviations from the syllabus in classand the change will be posted on the course cuLearn page.Carleton University – ACCT 5123 – Advanced Taxation – Summer 2020 (April 20, 2020)14 /

ACCT 5123 – ADVANCED TAXATION – SUMMARY SCHEDULESummer 2020 (section P – part-time)SessionRoomTopics(18h00-21h00)S1PMo May 4S2PThS3PS4PMo May 11We May 13S5PMo May 18We May 20S6PMo May 25S7PWe May 27S8PMo June 1S9PMo June 8S10PThS11PS12PMo June 15Th June 18Mo June 22May 7June 11We June 24(18h00-22h00)ZoomonlineIntroduction to Course and Taxation Competency MapGeneral Concepts and Principles of Income Tax and GST/HSTNet Income, Taxable Income, Tax PayableIncome Tax ProfileResidency IssuesIncome Taxation of Non-ResidentsLegal Form and Structures(Sole proprietorship, Corporations, Partnership, Trust)Stakeholder RelationshipsPersonal Financial PlanningSources and Computation of Net and Taxable Income- Income from an Office or EmploymentNo class (Victoria Day)Sources and Computation of Net and Taxable Income- Income from a Business- Income from Property- Capital Cost Allowance- Taxable capital gains and allowable capital losses- Other Income and Other DeductionsDeferred Income PlansIncome Tax Compliance (Income Tax and GST/HST)Computation of Taxes Payable- Tax Payable for Individuals- Tax Payable f

taxation course ACCT 5123 (Advanced Taxation), the focus is on tax and financial planning and decisions. ACCT 5123 is designed to achieve the following objectives: (1) to apply the tax law in practical problems and case settings, (2)

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