Taxation Law

Quick Info
(2080.04)  Course
Instructor(s)
J. Frankovic, Adjunct Professor
Fall
4 credit(s)  4 hour(s);
Presentation
Synchronous online lecture, problems, discussion
Upper Year Research & Writing Requirement
No
Praxicum
No

This course surveys most aspects of the taxation of the individual: the appropriate tax unit and structure of tax rates; the concept of residency; employment, property and business income; expenses and credits; capital gains and losses; tax expenditures; and tax avoidance.

While the course involves technical tax law and in particular the interpretation of the Income Tax Act and related case law, there is a significant tax policy element to the course.

 Note: The instructor of this course/ seminar has indicated a preference or willingness to conduct optional in-person meetings for students. All in-person meetings will be optional for students until the general return to in-person instruction that is expected for the winter 2022 term. Any in-person meetings in the fall 2021 term that cover examinable course content will be accompanied by a remote participation option, such as a separate remote class, live dual delivery, and/ or a recording of the class, at the instructor’s discretion. More information will follow from the instructor after students have enrolled; please also note that there is no guarantee of in-person instruction in any course or seminar.