504 Taxation (Herbert)

LAW 504 

Taxation Law

(Herbert)

Prerequisite courses: None

Prerequisite for: International Taxation (LAW 603) / Estate Planning (LAW 660) / Corporate Taxation (LAW 665)

Instructor(s): Jeremy Herbert

Course credit: 3

Method of presentation: Lecture

METHOD OF EVALUATION

New course - will be updated prior to registration

COURSE DESCRIPTION

This is the first and most introductory of the taxation courses offered by the Faculty. As such, it will introduce the subject of taxation and its basic principles, concepts and policies and will serve both as a stand-alone course and as a basic foundation upon which further tax knowledge and strategies will be built. The course will focus primarily on the taxation of individuals. It will be taught under the assumption that most students will not be practicing tax law once graduating from law school. The course will also take some of the basic principles learned therein and specifically apply them to other areas of legal practice such as: criminal law, employment law, family law, wills and estates, trusts and debtor-creditor law (subject, of course, to time constraints). The knowledge gained in this course will hopefully be invaluable to all students, regardless of their ultimate field of interest and area of legal practice.

SPECIAL COMMENTS

Description updated 2023-24. Please contact the instructor for any specific questions you may have related to this particular course section.

REQUIRED TEXTS (IF ANY):

No texts are required, though students are strongly encouraged to obtain a current, commercially-published copy of the Income Tax Act