The focus of Applied Taxation and Tax Planning is calculation of taxable income and taxes payable by applying the specific provisions of the Canada Income Tax Act in the taxation of corporations, individuals, and trusts. The calculation of and reporting of other taxes and levies such as GST/HST, CPP, EI and WCB premiums are also covered. Tax planning for corporations and individuals is explored. Topics include tax planning and the integration of personal and corporate income taxes. Calculation of GST/HST, and payroll liabilities are also examined. Topics will be examined through the use of textbook, Income Tax Act, through the use of textbook, Canada Income Tax Act, class discussion and case studies.