Jeremy Herbert


Fall Term 2023 (1850)

LAW 504 - Taxation

★ 3 (fi 6)(EITHER, 3-0-0)

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.

LECTURE X01 (88641)

2023-09-06 - 2023-12-06
H 17:00 - 20:00 (LC 207A)

Winter Term 2024 (1860)

LAW 665 - Corporate Taxation

★ 3 (fi 6)(EITHER, 3-0-0)

The tax consequences of corporation financing; amalgamations, mergers, international business transactions; tax planning from a corporation and personal standpoint; and trends in taxation. Prerequisite: LAW 504.

LECTURE B01 (18073)

2024-01-08 - 2024-04-12
H 16:00 - 18:50 (LC 101)