The scope and purpose of taxation. The taxing power; tax appeal procedures; constitutional problem. Personal jurisdiction. Property jurisdiction. Income from a business; capital gains and losses; statutory interpretation, deductions, expenses. Gift tax.
| Section | Capacity | Dates + Times | Instructor(s) |
|---|---|---|---|
|
LECTURE B1
(43405) |
60 |
2023-01-05 - 2023-04-12
MWF 13:00 - 13:50 (LC 201A)
|
Primary Instructor: Chris Sprysak
|
An introductory course on Canadian income taxation law. It will include a discussion of important tax policies/principles, who is subject to tax, the five sources of income that are subject to income tax, the mechanics of calculating taxable income and taxes payable, the general compliance obligations of individual taxpayers, tax jurisprudence and the dispute resolution process, strategic tax planning, and common tax issues that arise in a non-tax law practice. This course will serve as a stand-alone course for students not wishing to focus on taxation law as well as the prerequisite for students wishing to take further taxation courses offered by the Faculty.
| Section | Capacity | Dates + Times | Instructor(s) |
|---|---|---|---|
|
LECTURE X01
(88641) |
40 |
2023-09-06 - 2023-12-06
H 17:00 - 20:00 (LC 207A)
|
Primary Instructor: Jeremy Herbert
|
|
LECTURE X02
(88723) |
40 |
2023-09-06 - 2023-12-05
T 17:00 - 20:00 (LC 193)
|
|
An introductory course on Canadian income taxation law. It will include a discussion of important tax policies/principles, who is subject to tax, the five sources of income that are subject to income tax, the mechanics of calculating taxable income and taxes payable, the general compliance obligations of individual taxpayers, tax jurisprudence and the dispute resolution process, strategic tax planning, and common tax issues that arise in a non-tax law practice. This course will serve as a stand-alone course for students not wishing to focus on taxation law as well as the prerequisite for students wishing to take further taxation courses offered by the Faculty.
| Section | Capacity | Dates + Times | Instructor(s) |
|---|---|---|---|
|
LECTURE B01
(18063) |
40 |
2024-01-08 - 2024-04-12
MWF 13:00 - 13:50 (LC 201A)
|
Primary Instructor: Chris Sprysak
|