Université Laval
Faculty of Business Administration

CTB-3110
Optimisation fiscale

Academic Level (Cycle) - Premier cycle

3 credits

Description

Ce cours fait suite au cours CTB-2050 Fiscalité I et vise à fournir un cadre de planification fiscale pour évaluer les incidences fiscales de différentes transactions et décisions en matière de planification financière personnelle. À cet effet, il est notamment question de l’élaboration et l’évaluation de stratégies d’épargne fiscalement efficaces pour les particuliers, de fiscalité des sociétés par actions, en particulier, les sociétés privées sous contrôle canadien. Les planifications fiscales agressives et la planification internationale sont également abordées.

Prerequisite(s): CTB 2050 AND (GSF 1000 OR GSF 1500)

Enrolment restriction(s)

  • Cycle d'études
    • May not enrol: Éducation continue

Some course sections may have additional restrictions.

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CTB-3110 in brief

Course Outline(s)

Delivery Modes

  • This course is available in distance learning mode
  • This course is available in in-person/hybrid delivery mode

Faculty and Department

Sciences de l'administration

FSA Comptabilité

Number of hours per week

  • Classes: 3 hours
  • Labs or practical assignments: 0 hours
  • Individual work: 6 hours
  • Total: 9 hours

Schedule

Hiver 2026 - 1 section offered

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