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Programme présentement à l'étude. Aucun étudiant ne sera admis pour l'année universitaire 2013-2014.
Si vous vous intéressez à la fiscalité, veuillez consulter la section consacrée au diplôme en gestion avec spécialité en fiscalité et plus particulièrement voir Programmes, cours et politiques de l’Université > Facultés et écoles > École d’éducation permanente > Domaines d’étude > Programmes > Diplôme en gestion — Concentration en fiscalité.
Le diplôme d'études supérieures en fiscalité est offert par l'École d'éducation permanente sous la direction du Bureau des études supérieures et postdoctorales. Ce programme de dix cours (30 unités) offre une large gamme de cours de deuxième cycle sur les fiscalités canadienne, américaine et internationale. Dès le premier jour, on vous enseignera des notions que vous pourrez imméÂdiatement mettre en pratique, que vous exerciez dans un cabinet, une entreprise ou un organisme gouvernemental.
Le programme de propédeutique suivant doit être complété par les titulaires d'un diplôme autre qu'un diplôme de C.A. ou de droit
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’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
Prerequisite: BUSA 364
Continuing Studies: CGA requirement
Comptabilité : 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 2013, Hiver 2014, Été 2014
Chargés de cours : Cohen, Thierry; Lapointe, Deirdre (Fall) Lapointe, Deirdre; Cohen, Thierry (Winter) Parent, Kevin Paul; Cohen, Thierry (Summer)
Corequisite: CMS2 500
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 2013, Hiver 2014, Été 2014
Chargés de cours : Sepinwall, Bernard (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 2013, Hiver 2014, Été 2014
Chargés de cours : Goldsman, Larry (Fall) Goldsman, Larry (Winter) Goldsman, Larry (Summer)
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 2013, Hiver 2014, Été 2014
Chargés de cours : Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
Économie (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 2013, Hiver 2014, Été 2014
Chargés de cours : Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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 2013, Hiver 2014, Été 2014
Chargés de cours : Jassim, Raad; Slater-Santini, Julie (Fall) Gregoriou, Greg; Slater-Santini, Julie (Winter) Jassim, Raad (Summer)
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 2013, Hiver 2014, Été 2014
Chargés de cours : Golovina, Galina; Nunes, Maria Eduarda (Fall) Golovina, Galina; Graham, Jim Norman (Winter) Brown, Grant (Summer)
Prerequisite: CMSC 000
Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
Le programme de propédeutique abrégé suivant doit être complété par les avocats
Comptabilité : 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 2013, Hiver 2014, Été 2014
Chargés de cours : Cohen, Thierry; Lapointe, Deirdre (Fall) Lapointe, Deirdre; Cohen, Thierry (Winter) Parent, Kevin Paul; Cohen, Thierry (Summer)
Corequisite: CMS2 500
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 2013, Hiver 2014, Été 2014
Chargés de cours : Goldsman, Larry (Fall) Goldsman, Larry (Winter) Goldsman, Larry (Summer)
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 2013, Hiver 2014, Été 2014
Chargés de cours : Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
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 2013, Hiver 2014, Été 2014
Chargés de cours : Jassim, Raad; Slater-Santini, Julie (Fall) Gregoriou, Greg; Slater-Santini, Julie (Winter) Jassim, Raad (Summer)
Pour les comptables agréés et ceux qui ont réussi le programme de propédeutique ou le programme de propédeutique abrégé
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’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.
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’est pas au programme de l’année universitaire 2013-2014.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2013-2014.