Instructor(s): Pooja Mihailovich
Pre-requisites/Co-requisites
Canadian Income Tax Law

For graduate students, the course number is LAW2071HF.

This course is complementary to the study of tax law and is aimed at developing the analytical and advocacy skills required in the resolution of tax disputes. The course will examine key aspects of the audit, assessment and appeals process, with an emphasis on early resolution. Through the use of a case study, it will also track the progression of a federal income tax dispute from its inception through to litigation. Students will be provided with a comprehensive overview of the administrative framework within which the tax system operates, and will gain familiarity with the rules and procedures for litigating tax assessments. Guest lecturers will include senior members of the Bench and Bar.

This course is strongly recommended for students interested in tax litigation and will be of particular value to those participating, or seeking to participate, in the Donald G. H. Bowman National Tax Moot.

Evaluation
Class participation 20% (10% contributions to class discussion, 10% attendance), a short (1,250 word) assignment (20%), in class mock argument presented in teams of two (30%), and a 3,750 to 5,000 word final paper by the team which will take the form of a factum (30%).

At a Glance

First Term
Credits
3
Hours
2

Enrolment

Maximum
20

18 JD
2 LLM/SJD/MSL/NDEGS/SJD U

Schedule

W: 6:10 - 8:00