Instructor(s): Emily Satterthwaite

For graduate students, the course number is LAW2009HS.

Students taking this course cannot take Canadian Income Tax Law in the first term (LAW284H1F).

Note: The Blackboard program will be used for this course. Students must self-enrol in Blackboard as soon as confirmed in the course in order to obtain course information.

Income taxes account for a large proportion of government revenues in Canada. This course examines the structure and function of the Income Tax Act and addresses a number of the social and economic policies implicit in its current form. Early readings and discussions will focus on the purposes of taxation, the social and economic role of the income tax, the key structural features of Canada’s income tax, and the interpretation of tax legislation. The focus of the course will be on understanding the principles underlying the treatment of various sources of income and losses (from employment, business, capital and other sources), and how judicial interpretations of the Act have augmented or modified these principles.

Evaluation
Students will be evaluated through class participation (including but not limited to writing prompts—10 percent) and a scheduled two-hour final examination (90 percent). The final exam will be open book. Students will also have the opportunity to make the following non-revocable election at any time prior to the start of the eighth lecture. In lieu of the above, electing students will be evaluated through class participation (including but not limited to writing prompts—10 percent), a scheduled one-hour in-class midterm (30 percent), and the scheduled two-hour final examination (60 percent). Both the midterm and the final exam will be open book.

At a Glance

Second Term
Credits
4
Hours
4

Enrolment

Maximum
78

75 JD
3 LLM/SJD/MSL/NDEGS/SJD U

Schedule

T: 2:10 - 4:00
Th: 2:10 - 4:00