CAMPUS STATUS All Durham College locations are open; classes and activities will be held as scheduled.


The course deals with the liability for individuals in small business.  The determination of net income for tax purposes, taxable income and taxes payable for individuals, will be examined in detail.  This will form the basis for understanding the taxation for operating a small proprietorship or partnership.  The course will also revisit the advantages and disadvantages of incorporating a business which were discussed in Accounting I and the tax implications of reporting income from such operations.  The laptop computer will be used throughout this course to enhance delivery and application of the subject material, along with the use of Profile T1 software.

Courses and course descriptions are updated on a regular basis and are subject to change.

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