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

LAW 413C.001 Topics in Taxation Law

Nitikman
Term 1

Tax law consists of two sets of rules: the substantive rules which determine how much tax is payable, and the administrative rules which determine how to settle a dispute concerning how much tax is payable. This course will focus on the administrative rules in the Canadian Income Tax Act. These rules are (broadly speaking) similar to the administrative rules in many other federal and provincial taxing statutes. At the end of the course the student will have a basic working knowledge of how to dispute tax matters.

Time permitting, the course will cover the following topics:

  1. a general overview of the tax process in Canada
  2. what is an assessment
  3. how to object to an assessment
  4. how to appeal from an assessment
  5. the audit process
  6. the fairness package
  7. how to appeal to the Federal Court of Appeal
  8. informal appeals

The course will be evaluated with a 100%, three-hour, closed book (except for certain materials) exam.

Except with Mr. Nitikman's written permission, attendance in at least 90% of classes is mandatory to write the final exam. A reading assignment will be given every week and will be expected to be completed. Students who are unprepared to answer questions concerning the reading assignment on two or more occasions may be asked to withdraw from the course.

Students must have a copy of the most recent edition of the Canadian Income Tax Act and a copy of the course textbook.

Property of the University of British Columbia : Faculty of Law