Instructor(s): Benjamin Alarie

For graduate students, the course number is LAW2009Y.

This section of this course is offered on campus, for students who can attend in person. This course will meet two times a week in-person. There will also be asynchronous on-line components. In order to safeguard the health and safety of students, there is a possibility that all sections of this class will convert to a remote format for all or part of the term. To enrol in this course all students must meet or exceed the tech requirements for enrolment in University of Toronto courses, which can be found here [https://www.viceprovoststudents.utoronto.ca/students/tech-requirements-online-learning/]

Note: The Quercus program will be used for this course. Students must self-enrol in Quercus 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 lectures 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, the interpretation of tax legislation, and judicial and statutory responses to tax avoidance. The remainder of the course will canvass the taxation of different categories of economic gains and, including income and losses from office, employment, business and property, and capital gains and losses. The course aims to introduce the legislative, judicial and administrative aspects of Canadian income tax law.

Evaluation
3 hour open-book exam (100%).
Academic year
2020 - 2021

At a Glance

Second Term
Credits
4
Hours
4

Enrolment

Maximum
82

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

Schedule

T: 8:00 - 9:30 am (in-class)
Th: 8:00 - 9:30 am (in-class)