The purpose of the seminar is to step back from the substantive context of tax law to examine the procedures and skills involved in working as a tax lawyer in various settings, whether in tax planning or tax controversy. It is structured around topics that are central to the practice of tax and focuses on the progression of a tax dispute from the planning stages through to litigation. It reviews key features of the audit, assessment, and appeals processes, with an emphasis on early resolution. Through the use of a case study, students will also learn about the basic structure of a tax appeal and gain familiarity with the procedures for litigating the appeal, from the perspective of the Crown and the taxpayer.

This seminar focuses on selected types of transactions typically undertaken by corporations that have significant tax implications or are motivated by tax considerations. These transactions include corporate financing, reorganizations and purchase and sale transactions. These will be a seminar combining theory, practice and reflection.
Experienced and thoughtful practitioners will lead and participate in some discussions.
Expectations of students are similar to those of junior associates at a law firm or Department of Justice (DOJ): learning the materials with guidance and supervision; applying the knowledge gained from the readings for a specific purpose, e.g., identifying their “practical” implications for a client (a taxpayer or the CRA in the case of DOJ); critically reflecting upon the practical application in the context of the overall system design, purposes, and theoretical underpinnings of the Income Tax Act; and presenting the learning outcomes orally in class or writing (in the form of a memorandum).
To take this seminar, students should have taken Taxation Law and should be prepared to work in groups. Relevant corporate tax materials will be covered in this seminar so that students who have not taken the corporate tax course would be able to fully participate in the learning process. A detailed course outline and written guidance for each module of the class will be provided in advance..

This seminar considers the use of tax instruments to achieve social and economic goals. Now is a perfect time for studying this because governments around the globe – including the Canadian government – are relying on tax measures to respond to the social and economic challenges, such as building a strong Canadian economy in the face of US tariffs, balancing promotion of investment and economic development against reducing wealth/income inequality and promoting fairness. This seminar provides an opportunity for students to learn about tax policy in action, and more importantly, develop skills in legal and public policy analysis, research and writing that can be applied in all areas of law.
Even though the readings include literature in economics and political science, the emphasis of this seminar is on the law, that is, tax statutes and tax rules. One of the objectives is to help students write like a lawyer and talk like a lawyer.
To take this seminar, students should have an intellectual curiosity, and be prepared to read and think like a legal professional. A detailed course outline for the class will be provided in advance.
Guest speakers may be invited to lead some discussions.

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.

Taxation of Business Enterprises examines the federal income tax treatment of Canadian-resident corporations and their shareholders. The course covers the corporate tax rates on different types of income (including the small business deduction and refundable taxes on investment income), the integration system for taxing shareholders (including the tax treatment of dividends and other corporate distributions), the concept of paid-up capital and the anti-surplus stripping rules, tax-deferred transfers of property to a corporation, and corporate reorganization provisions (including share-for-share exchanges, share conversions, capital reorganizations, amalgamations and liquidations).
The course explores the tax policy choices influencing Canada’s corporate income tax system and encourages an understanding of complex statutory provisions through an appreciation of the underlying policy rationales. The instructor will use examples from her tax practice experience to illustrate how Canada’s corporate tax rules apply in real-world circumstances. This will inform an exploration of ways in which the corporate tax system might be improved and reformed. The course is intended to provide students pursuing business law careers with a practical understanding of foundational corporate tax principles and is essential preparation for students pursuing further studies in taxation law.