This is a required course for new full-time students in the Tax Law specialization. This course provides a vehicle for new full-time graduate students of taxation law to examine in more depth the underpinnings of the Canadian system as compared and contrasted with the systems of at least three other jurisdictions. Through this course students will learn the deep structure or theoretical map that underlies all taxes, and how different systems approach the resolution of issues common to all tax systems. The course will cover major jurisdictions and regions of the world, including Europe, the U.S., China, and India. Main topic areas to be explored include personal income taxation, partnership and corporate tax, international tax, and value-added tax.
Pre/anti-requisites
NCA equivalence:
Terms Offered
Fall 24
Course Section: A
6 credits
Fall 25
6 credits
Fall 26
Course Section: A
6 credits
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