Tax Practice Seminar (LAW350H1F)

This seminar will consider selected current topics in the income tax field. Each topic will be examined with reference to policy objectives, historical evolution, judicial precedents, and administrative practice, to the extent relevant. Students will be asked to read relevant background materials in advance of each class. The topics will cover both advisory and litigation aspects of domestic and international tax law, such as the amendments to the General Anti-Avoidance Rule proposed in 2023, transfer pricing, and selected aspects of the ongoing OECD-inspired reform of the international tax system. At least one of Corporate Taxation or International Taxation are strongly recommended. A basic understanding of Canadian corporate law and corporate taxation principles is essential.