LAWS 2059 ‑ Taxation III


Many tax law courses focus on the fascinating issues of the definition of the base for tax purposes. This seminar shifts gears and centres on the administrative rules required for the effective functioning of an income tax system and on matters of dispute resolution. The course may include discussions of the role of the Department of Finance, administration of the Income Tax Act by the Canada Revenue Agency (including document retention requirements, information disclosure, and access and privilege issues), civil and criminal sanctions, investigative techniques, and tax court practice. Students may have the opportunity to develop legislative drafting, factum drafting, and oral argument skills as part of the seminar.

Prerequisite(s): Taxation I (LAWS 2029).
Co-requisite(s): None.
Assessment Method: Short assessments and major assignment.
Restrictions: None.

*This course is unavailable to International Linkages students.