Instructor(s): Amanda Heale, Drew Morier
Canadian Income Tax Law

For graduate students, the course number is LAW2037HS.

This section of this course is offered on campus, for students who can attend in person. This course will meet once a week in-person. 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 [

Note: This course satisfies the International/Comparative/Transnational course requirement.

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.

Corporate Taxation is strongly recommended. Business Organizations is desirable.

This course is an introduction to the Canadian approach to the taxation of persons and entities engaged in cross-border income-earning activities. The course will examine the Canadian tax rules relating to international taxation, and discuss their evolution in the context of the increasingly-complex and controversial attempt to achieve global consensus on the appropriate method of allocating tax revenues among jurisdictions.

Due to the nature of the subject, there is a very strong focus on the taxation of corporations and corporate groups carrying on multinational business activities.

Introductory classes consider the traditional bases for asserting jurisdiction to tax income (residence of the income earner and the geographic source of the income), as well as sources of international tax law, which include the Income Tax Act, jurisprudence, administrative practice, bilateral tax treaties, and multilateral instruments and initiatives.

The next part of the course considers domestic and tax treaty rules governing the taxation of non-residents of Canada on different kinds of income which have, directly or indirectly, their source in Canada. The course then examines the taxation of Canadian residents on income earned in other countries and the mechanisms that reduce or eliminate double taxation.  

The final segment of the course is devoted to the complex and interrelated regimes designed to prevent the erosion of the Canadian tax base, as well as the manner in which such rules interact with those designed to promote the international expansion and competitiveness of Canadian-based multinational enterprises.

An 8-hour take-home exam. Note: The take-home exam may be taken during any 8 hour period between the first day of the examination period and due no later than the set deadline for written work in the applicable term (see University of Toronto Faculty of Law Take-home Policy for details).
Academic year
2020 - 2021

At a Glance

Second Term



22 JD



Th: 6:40 - 8:30 pm (in-class)