Instructor(s): Emily Satterthwaite

For graduate students, the course number is LAW2009HF.

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 in the form of short writing prompts (10 percent) and a scheduled three-hour open book final examination (90 percent).

At a Glance

First Term
Credits
4
Hours
4

Enrolment

Maximum
78
75 JD
3 LLM/SJD/MSL/NDEGS/SJD U

Schedule

M: 2:10 - 4:00
W: 2:10 - 4:00