Taxation Law

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This course provides an introductory survey of income tax designed to provide students with some understanding of a complex and detailed statute.
The course focuses on the Income Tax Act. Although the emphasis is on the Income Tax Act, cases and administrative pronouncements are also dealt with where appropriate.
The primary objectives of the course are to gain an understanding of the general principles underlying the Income Tax Act and to learn how to work with a complex statute. The central focus of the course is on the taxation of individuals.