Forum # $4$

Forum $4$: Integration

OBJECTIVE

Describe how integration affects the taxation of investment income for corporations in Canada

DISCUSSION OVERVIEW

This discussion forum will help you determine how integration affects taxation of investment income.

DELIVERABLES

Your participation in the discussion forum, including the following:

A response to the initial question$($s$)$

Responses to at least two other students' posts

Step $1$: Conduct research

Conduct some research into the fundamental income tax concept of integration using course materials and the Internet.

Step $2$: Forum Question: Post your response to the discussion board $-60\%$

Post a response on the discussion board describing how the concept of integration has impacted the manner in which investment income earned by a corporation is subject to income tax.

Step $3$: Respond to other's posts $-40\%$

Integration is a very important concept in the Canadian income tax system which has led to the creation or amendment of several provisions in the Income Tax Act legislation. Read and respond to at least two other students' posts, incorporating questions or comments from your research into the concept of integration and how it impacts the taxation of investment income earned in a corporation