Weldon Professor of Law
Contact informationSchulich School of Law
PO Box 15000 Halifax, Nova Scotia B3H 4R2
- BA (Toronto)
- LLB (UBC)
- LLM (Osgoode)
- Ontario, 1999
- Nova Scotia, 2010
Before moving to academia, I practiced as a tax lawyer with Stikeman Elliot LLP in their Toronto and London (UK) offices. My practice focused on corporate and international tax, including tax aspects of cross-border investments and transactions, financings, and reorganizations and restructurings.
I am most happy when a student proclaims that she went home and was talking to her roommate/parent/neighbour about some issue that came up in class and then explains with commitment why she now agrees or disagrees with the position she expressed in class. I have received teaching awards from McGill, UBC, and Queen's and am a recipient of the 3M National Teaching Fellowship.
- Legal Research and Writing (LAWS 1004)
- Taxation I (LAWS 2029)
- Topics in Writing, Legal Research and Oral Advocacy (LAWS 2247)
Areas of supervision: All areas of tax law and policy.
- 2010: "A Comparative Study of the Impact of the Tax Expenditure Concept on the Design of the Tax System, the Legislative Process, and the Choice of Policy Instruments" - SSHRC Standard Research Grant
- 2006: "Toward a Fairer Share of Tax Revenues: A Comparative Look at Canada's Tax Treaty Policy Towards Developing Nations - SSHRC Standard Research Grant
My research interests are primarily in the area of corporate and international tax law and policy, and they might be broadly cast to fit within two broad themes: using a discrete area of tax law to understand a larger tax concept, and using the tax system to promote international economic justice. I am currently working on a SSHRC-funded project on tax expenditures – spending programs delivered throughout the tax system.
Selected awards & honours
- 2010: 3M National Teaching Fellow
- H Heward Stikeman Chair in the Law of Taxation, McGill Faculty of Law
- 2008: McGill Law Students Association's John W Durnford Teaching Excellence Award, McGill University
- 2007: Killam Teaching Excellence Award, UBC
- 2006: Don MacDougall Faculty Scholar Award, UBC
- 2002: Law Students' Society Teaching Excellence Award, Queen's University
- Kim Brooks & Martha O'Brien, "Direct taxation, tax treaties and IIAs: mixed objectives, mixed results" in Armand de Mestral & Céline Lévesque, eds, Improving International Investment Agreements (New York: Routledge, 2012) 303-322.
- David G Duff, Benjamin Alarie, Kim Brooks, Geoffrey Loomer & Lisa Philipps, Canadian Income Tax Law, 4th ed (Markham: LexisNexis Canada, 2012).
- Kim Brooks, Lisa Philipps, Åsa Gunnarsson & Maria Wersig, eds, Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives (Oxford, UK: Hart Publishing Ltd, 2011).
- Kim Brooks, "Tax Sparing: A Needed Incentive for Foreign Investment in Low-Income Countries or an Unnecessary Revenue Sacrifice?" (2009) 34(2) Queen’s Law Journal 505-564.
Service & activity
- Board Member, Institute for Research on Public Policy