Western Law student

 

Areas of Concentration

 

Taxation
Director: Professor Tim Edgar

Designed for students interested in income tax law and policy, this area of concentration in Taxation allows students to develop both their knowledge of tax law and policy and the skills of statutory interpretation, tax planning, and research and writing.

The first course involves the introduction of the most basic and general tax concepts and concentrates on the development of the skill of statutory interpretation. These substantive concepts and skills form the basis for the study of corporate taxation which introduces new concepts and constitutes the foundation for the more advanced third year courses. At the same time, students will be studying tax policy which will relate broad general tax policy issues to their knowledge of basic income tax law. The third year courses are advanced courses in specialized areas of income tax law. Two of these courses, Tax Planning and Taxation of Trusts and Estates, expose the student to planning transactions from a tax viewpoint. Another explores the international dimensions of the Canadian tax system. The fourth course consists of a seminar in which students will be exposed to tax research techniques and in which they will be required to submit written assignments, including a major research paper.

Students who elect to enter the Area of Concentration in Taxation must declare their intention in the first term of their second year. Thereafter, students will be allowed to enter the Area of Concentration in Taxation only in exceptional circumstances. A student may withdraw at any time from this area of concentration.

Students who complete an Area of Concentration in Taxation within the JD Program will have the notation "Area of Concentration: Taxation" included on their transcripts.