Tax Law

Taxes are essential for funding governments, shaping economic behaviour, and redistributing resources within society. 
 

Tax law encompasses the rules and regulations governing the collection and payment of taxes, making it one of the most dynamic and complex areas of legal practice.

This complexity extends to tax planning and anti-tax avoidance measures, where individuals and businesses navigate intricate rules to minimize tax liabilities while adhering to rules designed to counter abuse.

Debates frequently arise over the appropriate levels and forms of taxation, and tax law often intersects with other legal fields, including family law, wills and trusts, and corporate law.

U of T Law is at the forefront of contemporary tax policy research, particularly in the integration of artificial intelligence with tax law.

Courses

Upper-year students at the Faculty of Law have extensive opportunities to explore tax law, starting with the foundational course in Canadian Income Tax Law.

Advanced courses cover international taxation, corporate tax, tax policy, and tax litigation.

Additionally, students can participate for academic credit in the James Hausman Tax Law and Policy Workshop, which brings leading tax law scholars from around the world to present their latest research.

Each year, a renowned speaker is brought to U of T Law to deliver the John A. Tory Lecture in Tax Law. 

Faculty

Publications