This course is a survey of the tax policy issues and laws relating to the taxation of corporations and their shareholders. It is designed for students with little background in the Canadian rules for taxing corporations and shareholders. The course will lay a foundation for such students so that they can comfortably enrol in the more advanced corporate, international and other courses that will assume a basic knowledge of the design of the Canadian corporate and shareholder tax.


Pre-requisite: This course is only open to LLM students in the Tax Law program.

Anti-requisite: LAW 6736P - Advanced Taxation of Corporations and Shareholders

NCA equivalence:


Terms Offered

Winter 26

3.0 credits

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