This course examines the nature and the application of GST/HST and consumption taxes in Canada. GST/HST, value-added taxes, and sales taxes play a key role in the overall tax base, but students of tax typically have no formal introduction to the topic. This course will be of interest to students seeking a more comprehensive understanding of the tax system. The first part of the course is devoted to foundational concepts. Students will learn why consumption is taxed, the different forms of consumption taxes, and the key principles of modern consumption tax systems. The second part focuses on how those principles are put into practice by the Canadian GST/HST rules. Topics will also include important design and administrative challenges, such as regressivity, the digital economy, fraud, real property, and financial services. Class format will encourage participation, and may include discussions about assigned topics or case studies.
The objective of this course is to teach students the core principles of the GST/HST and similar consumption taxes, and how they are operationalized in legislation. This will allow students to develop a framework for understanding and analysing consumption tax problems in their professional practice. Students will also enhance their skills of statutory interpretation, technical analysis, and clear communication that are invaluable for success in all tax disciplines.
Method of Evaluation: Research paper (5,000-5,300 words) - 60% of the final grade; Class participation, presentations, quizzes, and reflection notes - 40% of the final grade.