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Kim Brooks

Associate Professor of Law


Related information

Schulich School of Law

Email: kim.brooks@dal.ca
Phone: 902-494-7112
Mailing Address: 
Room 323, Weldon Law Building, 6061 University Ave
PO Box 15000 Halifax, Nova Scotia B3H 4R2
Research Topics:
  • Tax policy
  • Tax-international
  • Tax-income
  • Tax-corporate
  • Tax-treaties
  • Business law


  • BA (Toronto)
  • LLB (UBC)
  • LLM (Osgoode)

Bar admissions

  • 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.

Areas of supervision: All areas of tax law and policy.

Research interests

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.


  • 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

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

Selected publications

  • Canadian Income Tax Law, 5th ed. (Toronto:  Butterworths, 2015) (with David Duff, Lisa Philipps, Benjamin Alarie, and Geoff Loomer).
  • “The Troubling Role of Tax Treaties” in Tax Design Issues Worldwide, Geerten Michielse and Victor Thurony, eds. (The Netherlands: Kluwer Law International, 2015), chapter 6 (159 - 178) (with Richard Krever).
  • “International Tax Policy:  The Counter-Story Presented by the BRICS” in BRICS and the Emergence of International Tax Coordination, Yariv Brauner and Pasquale Pistone, eds. (Amsterdam: IBFD, 2015), chapter 16 (447 – 467).
  • “The World Needs More Rod Macdonald:  The Potential of Big Ideas” (2014) 51(4) Alberta Law Review 871-889.
  • “The Supreme Court’s 2013 Tax Cases:  Side-Stepping the Interesting, Important and Difficult Issues” (2015) 68 S.C.L.R. (2d) 335 – 387 (with Neil Brooks).
  • Kim Brooks, ed, The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later (Toronto:  Carswell, 2013).

Service & activity

  • Board Member, Institute for Research on Public Policy