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Exigences du programme
DestinĂ© aux Ă©tudiants qui ne possèdent pas de connaissances prĂ©alables approfondies en fiscalitĂ©, ce programme prĂ©sente la fiscalitĂ© dans un contexte commercial gĂ©nĂ©ral et traite notamment du rĂ´le de la planification fiscale dans le processus de prise de dĂ©cisions commerciales. L'incidence profonde de la fiscalitĂ© sur l'entreprise sera mise en Ă©vidence et l'Ă©tudiant, sans devenir un spĂ©cialiste en fiscalitĂ©, apprendra Ă tenir compte de facteurs fisÂcaux dans la prise de dĂ©cisions commerciales. Nota : Les cours associĂ©s ne sont assortis d’aucune unitĂ© retenue dans le calcul des exigences du programme.Cours associĂ©s
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CEC2 532 Business Economics (3 unités)
Vue d'ensemble
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 2011, Hiver 2012, Été 2012
Chargés de cours : Matziorinis, Ken (Fall) Matziorinis, Ken (Winter) Matziorinis, Ken (Summer)
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CMS2 500 Mathematics for Management (3 unités)
Vue d'ensemble
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 2011, Hiver 2012, Été 2012
Chargés de cours : Nunes, Maria Eduarda; Sabih, Amar (Fall) Nunes, Maria Eduarda; Reich, Edwina (Winter) Brown, Grant (Summer)
Prerequisite: CMSC 000
Note: "Mathematics for Management" must be completed in the first semester of the Diploma in Management program.
* ou l'exemption par un examen
Cours obligatoires (24 unités)
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CACC 520 Accounting for Management (3 unités)
Vue d'ensemble
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 2011, Hiver 2012, Été 2012
Chargés de cours : Cohen, Thierry; Lapointe, Deirdre (Fall) Cohen, Thierry (Winter) Degrace, Lynn; Cohen, Thierry (Summer)
Corequisite: CMS2 500
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CCLW 511 Law 1 (3 unités)
Vue d'ensemble
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 2011, Hiver 2012, Été 2012
Chargés de cours : Cox, Robert (Fall) Cox, Robert (Winter) Sepinwall, Bernard (Summer)
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CCTX 511 Taxation 1 (3 unités)
Vue d'ensemble
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 2011, Hiver 2012, Été 2012
Chargés de cours : Goldsman, Larry (Fall) Goldsman, Larry (Winter) Goldsman, Larry (Summer)
Prerequisite: MGCR 211
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CCTX 532 Taxation 2 (3 unités)
Vue d'ensemble
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 2011, Hiver 2012, Été 2012
Chargés de cours : Oliverio, Joseph (Fall) Oliverio, Joseph (Winter) Oliverio, Joseph (Summer)
Prerequisite: CCTX 511
CGA Requirement
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CFIN 512 Corporate Finance (3 unités)
Vue d'ensemble
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 2011, Hiver 2012, Été 2012
Chargés de cours : Jassim, Raad (Fall) Addas, Amr; Jassim, Raad (Winter) Jassim, Raad (Summer)
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CMR2 542 Marketing Principles and Applications (3 unités)
Vue d'ensemble
Marketing : Covers the different aspects of marketing operations: the marketing concept, the analysis and research of market opportunities, the planning, implementation, and control of the marketing program (Product, Promotion, Distribution, and Pricing). The course focuses on Canadian market environment and Canadian marketing institutions. Lectures and case studies on an individual basis and/or involving team work will be used.
Trimestres : Automne 2011, Hiver 2012, Été 2012
Chargés de cours : Moscovitz, David Lewis; Dracopoulos, George (Fall) Moscovitz, David Lewis; Dracopoulos, George (Winter) Moscovitz, David Lewis (Summer)
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CMS2 521 Applied Management Statistics (3 unités)
Vue d'ensemble
Sciences de la gestion (CCE) : Statistical methods used in a variety of business situations, emphasizing application and providing a working knowledge of the most widely-used techniques. Topics include descriptive statistics; probability distributions; sampling procedures and distributions; inferential statistics including estimation; hypothesis testing and Anova; simple linear, multiple regression and correlation; time series and forecasting.
Trimestres : Automne 2011, Hiver 2012, Été 2012
Chargés de cours : MacKenzie, Kenneth; Brown, Grant (Fall) Graham, Jim Norman; Golovina, Galina (Winter) Sabih, Amar (Summer)
Prerequisite: CMS2 500 or the Exemption by Examination Test
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CORG 551 Behaviour in Organizations (3 unités)
Vue d'ensemble
Comportement organisationnel : The implications for management and the essential concepts of social psychology such as motivation, perception, attitude change and organization. Group and organizational dynamics will be the major emphasis of the course. Classroom discussion and student participation is encouraged.
Trimestres : Automne 2011, Hiver 2012, Été 2012
Chargés de cours : Callender, Shauna; Fraser, Linda (Fall) Callender, Shauna; Fraser, Linda (Winter) Fraser, Linda (Summer)
Cours complémentaires (6 unités)
6 unités parmi les cours suivants :
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CCFC 516 Forensic Accounting (3 unités)
Vue d'ensemble
Comptabilité financière (CCE) : Forensic accounting including legislative and regulatory approaches to economic crime; accountants' professional legal responsibilities concerning error and fraud detection during engagements; and fraud prevention, detection and management.
Trimestres : Ce cours n’est pas au programme de l’année universitaire 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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CCFC 521 Corporate Governance (3 unités)
Vue d'ensemble
Comptabilité financière (CCE) : How existing corporate governance systems, wealth creation, business viability and living standards are interconnected. Shareholder power, stakeholder rights and privileges, and who ultimately holds power and how such power should be delegated are also addressed.
Trimestres : Automne 2011, Hiver 2012
Chargés de cours : Mainville, Luc (Fall) Abda, Messaoud (Winter)
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CCFC 522 Strategic Financial Management (3 unités)
Vue d'ensemble
Comptabilité financière (CCE) : Strategic financial management skills focusing on growth strategies, financing structures, financial risk management, control mechanism design and performance evaluations from the perspective of the professional accountant internal to the organization.
Trimestres : Automne 2011, Hiver 2012
Chargés de cours : Abda, Messaoud (Fall) Abda, Messaoud (Winter)
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CCLW 643 U.S. Taxation (3 unités)
Vue d'ensemble
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 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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CCLW 644 Corporate Reorganizations (3 unités)
Vue d'ensemble
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 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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CCTX 640 Taxation of Real Estate (3 unités)
Vue d'ensemble
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 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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CCTX 641 Federal and Provincial Taxes (3 unités)
Vue d'ensemble
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 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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CCTX 643 Taxation of International Operations (3 unités)
Vue d'ensemble
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 2011-2012.
Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2011-2012.
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CGM2 510 Project Management: Tools & Techniques (3 unités)
Vue d'ensemble
Gestion : Focus on main concepts and theories of project management from initiation to close-out. Topics include: project life cycle, planning, scheduling, implementing, monitoring, controlling, close-out and ethics. The concepts presented apply to projects of various sizes, types and degrees of complexity.
Trimestres : Automne 2011, Hiver 2012, Été 2012
Chargés de cours : Kamel, Michael Ezzat; Farha, Shadi (Fall) Kamel, Michael Ezzat; Farha, Shadi (Winter) Gauthier, Sylvain; Bartlett, Lloyd; Theopoulos, Spiro (Summer)
Restrictions: Open to students currently in a program. Not open to Special Students.