Taxation Law

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This course introduces the fundamental principles of the Canadian federal income tax system. We will focus on building the vocabulary of taxation and exploring the social, political, and economic factors that shape the development of the law. By the end of the course, students should understand why societies tax, who and what they tax, and how they do so; be familiar with the general structure and principles of the Canadian federal income tax system; and develop skills in close, critical reading and interpretation of primary and secondary legal sources.
The central focus of the course is on the tax principles for the treatment of revenue, losses, and expenses earned or incurred by individuals. The course also introduces how corporations and related entities are taxed and how the Canadian tax system attempts to integrate, although imperfectly, the corporate and the personal income tax systems to reduce economic double taxation. We will further discuss general tax policy issues and situate the income tax within the broader Canadian tax system. To ensure students obtain a practical understanding of tax law in practice, the course will introduce the tax administration and tax dispute resolution frameworks.
Throughout the course, students will also have the opportunity to build their skills in drafting short tax opinions, interpreting complex statutes, and applying tax rules to facts and making arguments in support of a taxpayer opinion