Professor of Law
PO Box 15000 Halifax, Nova Scotia B3H 4R2
- Tax policy
- Business law
- BA (Toronto)
- LLB (UBC)
- LLM (Osgoode)
- Ontario, 1999
- Nova Scotia, 2010
I love the study and practice of law and am interested in public policy generally. I have had the privilege of holding faculty positions at several faculties of law and prior to academia I practiced as a tax lawyer with Stikeman Elliott LLP in their Toronto and London (UK) offices.
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.
- Bowman National Tax Moot (LAWS 2245)
- Current Issues in Corporate Law: Comparative Business Regulation (LAWS 2216)
- Taxation I (LAWS 2029)
- Taxation II: International Tax Law (LAWS 2269)
- Tax Policy (LAWS 2267)
Areas of supervision: All areas of tax law and policy.
I am interested in all areas of tax law and policy, although most of my work to date has focused on corporate and international income taxation and aspects of tax administration. I aim to contribute to three broad strands of the tax literature: using a discrete area of tax law to illuminate a larger tax concept, promoting distributive justice, and exploring how the tax system is used as an instrument for social and economic change.
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
- 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
- Dean of the Schulich School of Law at Dalhousie University (2010 – 2015)
- Director, Institute for Research on Public Policy
- Director, Nova Scotia Liquor Commission
- Member, Board of Governors, Canadian Tax Foundation
- Vice-Chair of the Canada Revenue Agency’s Offshore Compliance Advisory Committee
- Member, Department of Finance’s tax expenditures review advisory group