Instructor(s): Jinyan Li, John Tobin
Canadian Income Tax Law

This course will be offered at Osgoode Hall Law School, 4700 Keele Street, North York.

This Praxium course is co-taught with a leading tax lawyer. It covers one of the most dynamic and fascinating areas of tax law – taxation of cross-border transactions. Because Canada has a small and open economy cross-border transactions are important to taxpayers and the government. Knowledge and skills learned from this course will help anyone interested in pursuing a career in law (not necessarily tax law), business or public policy. This course builds on the knowledge and skills learned from introductory Tax Law and applies them to cross-border transactions (e.g. foreign corporations doing business or investing in Canada; Canadians doing business or investing overseas; and transactions between members of multinational corporate groups, etc.). It will also cover international tax treaties and international tax avoidance (and evasion) (issues disclosed in the Panama Papers!) A detailed Syllabus will be provided to guide students’ learning. Each segment of the course will contain practical problems to anchor the studying of the technical rules and related policies.

a) 15%: class participation (including attendance, presentations and participation); b) 85%: (i) 8-hour take-home exam, or (ii) a research paper of 7,000 words, excluding footnotes and bibliography. The option paper requires Professor Li’s approval. Students opting for the paper are expected to present their research (up to 10 minutes per student) in class and attend no less than 90% of the classes in order to satisfy the Praxium requirement. Suggested topics are available on the course website.

At a Glance

Second Term


2 JD


T: 10:30 - 12:30
Th: 10:30 - 12:30