504 Taxation (Tighe)

LAW 504 

Taxation Law

(Tighe)

Prerequisite courses: None

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

Instructor(s): Rory Tighe

Course credit: 3

Method of presentation: Lecture

METHOD OF EVALUATION

Evaluation includes an open-book final exam and an optional, fail-safe mid-term. 

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 but may also touch on the taxation of other entities. It will be taught under the assumption that most students will not be practicing tax law once graduating from law school. 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):

• Required text(s), if any, will be emailed to students registered in the class prior to the start of the Semester.

• Students are strongly encouraged to obtain a current, commercially-published copy of the Income Tax Act.