Below are the section(s) of Taxation I offered at the UBC Faculty of Law in 2005/2006:

LAW 407.001 Taxation 1

Kroft
Term 1

This course is a practioner's overview of the mechanics and structure of the Federal Income Tax Act; discussion of personal and corporate taxes; overview of some other applicable taxes (e.g., GST, social service tax); detailed review of legal issues relating to Part I of the Federal Income Tax Act, including residence and the calculation of taxable income; contesting tax assessments; search-seizure privilege. Objectives of the course will include learning to read the Income Tax Act and to research and identify income tax problems. Teaching will be a combination of lecture, class discussion, and problem solving.

The examination format will be determined in consultation with the class, but will likely consist of a three-hour open book examination.

Required Materials:

  1. Income Tax Act, latest edition (Carswell)
  2. Krishna, Fundamentals of Canadian Income Tax, latest edition (Carswell)
  3. additional supplementary materials as required

LAW 407.003 Taxation 1

Sheppard
Term 2

This section of the course is an introduction to Canadian income tax law, including procedural and substantive law. Students will learn how to use the Income Tax Act, Regulations, treaties, case law and government publications to solve tax problems.

The focus is on the taxation of individuals, emphasizing issues of interest in the general practice of law. The major substantive areas to be dealt with include the tax base, whose income is taxed in Canada and the taxation of employment, property and business income, and capital gains. Teaching will combine lectures, class discussions, and problem solving.

Evaluation will be determined by the instructor in consultation with the class

Required materials:

  1. Materials on Canadian Income Tax, latest edition
  2. Income Tax Act, latest edition

Property of the University of British Columbia : Faculty of Law