TAX 616Tax Research and Statutory Interpretation

This course covers two of the most fundamental skills of a tax practitioner: statutory interpretation and the understanding and application of case law. Students will learn the basic structure of the Income Tax Act and related legislation, gain familiarity with the various tools for interpreting and applying the legislation (e.g., defined terms, deeming rules, general rules of statutory interpretation etc.) and understand the various external sources for guidance and their relevance (e.g., CCRA opinions, cases etc.). Students will also be given an opportunity to draft proposed legislation to see the statutory interpretation issue from the legilator's perspective. Students will also learn how to read cases, to determine what legal principles and precedents a case established, and to apply case law to particular fact situations. Approximately one-half of the course is devoted to each of statutory interpretation and case law.