Taxation Law

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Taxation Law is the foundational course in tax. It is one of the highly recommended courses for
students at Osgoode. It is designed for students who find tax issues intriguing and also for those
who are more interested in the many other substantive areas of law which invariably intersect with tax.  

The course is a survey of the federal income tax system, with a focus on the taxation of individuals. Students will learn about the general framework of the Income Tax Act, come to appreciate the underlying principles and policies of the system, and develop statutory interpretation skills that will serve them well in practice.  

Students are expected to have read the prescribed readings before class. The amount of the readings for this course is modest. Students are encouraged to bring questions to class. No laptops or mobile devices are allowed during class. Attendance is required.

Students interested in taking the course should obtain a copy of Li, Magee and Wilkie, Principles of Canadian Income Tax Law (9th edition) from the publisher (Thomson Reuters) or the York University Library before December 31, 2022. This book will used as the main reading material for the course.