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Course Name Tax Administration and Litigation
Course Code TXLW 6738
Course Credits 3.0
Pre/Anti-requisites This course is only open to LLM students in the Tax Law program. Anti-requisite: LAW 6738P - Tax Administration and Litigation
Course Description

In this elective, the structure of the Canadian tax system and the theoretical and practical issues that arise in the administration of the Canadian tax system are covered; the role of the Department of Finance, administration of the Income Tax Act by the Canadian Customs and Revenue Agency, civil and criminal sanctions, methods of proof, Revenue Canada prosecution policies, investigative techniques, processing procedures, search warrants, Charter rights and lawyer-client privilege, defending criminal prosecutions, tax court practice, and issues in international tax enforcement.

Upcoming Offerings

Winter 2020

Specialization Tax Law
Status Elective
CPD Hours Eligible LSO CPD: 12h Substantive Professional LLM courses may be eligible for CPD/MCLE credits in other Canadian jurisdictions. To inquire about credit eligibility, please email cpd@osgoode.yorku.ca
NCA Status N/A

All courses and schedules are subject to change.