|Course Name||Taxation Law|
|Course Code||CCLW 6846|
|Pre/Anti-requisites||Anti-requisite: LAW 6100P - Tax Policy, Statutory Interpretation and the Foundations of the Taxation of Individuals, LAW 6846 - Taxation Law|
This is a foundational tax law course taught at the graduate level. This course teaches students to read, interpret and apply the basic provisions of the Income Tax Act (“ITA”) as they apply to individuals; Understand statutory interpretation and have some ability to apply those approaches when reading legislation; have a good working knowledge of the major policy decisions that inform the personal income tax system; and understand the role of lawyers in tax planning and tax litigation, including the issues of professional responsibility and ethics.
|Specialization||Canadian Common Law|
|NCA Status||Yes - satisfies Taxation competency|
All courses and schedules are subject to change.