Academic Calendar 2007 Table of Contents Office of the Registrar Western Homepage
Academic Calendar 2008 FACULTIES FACULTY OF LAW AREAS OF CONCENTRATION TAXATION
INTRODUCTION
UNDERGRADUATE SESSIONAL DATES
STUDENT SERVICES
ACADEMIC INFORMATION
STUDENT FINANCIAL SERVICES
FACULTIES
UNDERGRADUATE COURSE INFORMATION
FACULTY MEMBERS
AFFILIATED UNIVERSITY COLLEGES
GLOSSARY
NEW MODULES/PROGRAMS
TABLE OF CONTENTS




TAXATION

The area of concentration in Taxation is available to students interested in income tax law and policy. Its objectives are to allow students to develop both their knowledge of tax law and policy, and the skills of statutory interpretation, tax planning, and research and writing.

Students who elect to enter the Area of Concentration in Taxation must make their choice official upon completion of the course in Income Taxation in the first term of 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.

The courses and the years and terms in which they are offered are as follows:

Second Year

5220 A/C/D. Income Taxation -- 4 credits
5455 A/C/D. Taxation of Corporations and Shareholders -- 4 credits

Third Year

5440 A/C/D. Tax Planning -- 4 credits
5445 A/D. Tax Policy -- 2 credits
5450 A/D. Tax Research and Writing -- 2 credits

One of the following: 

5675 A/C/D. Estate Planning -- 4 credits
5435 A/C/D. International Tax -- 4 credits
----. January Term/Special Topic course (approved by the Director of the area of concentration) -- 4 credits

Students who elect to enter the Area of Concentration in Taxation must make their choice official upon completion of the course in Income Taxation in the first term of 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.

Note: Students who wish to enter this area of concentration must ensure that they bid sufficient points to get into the Fall section of Income Tax in second year.

Students who select the Area of Concentration in Taxation will have preference over other students in the selection of the appropriate courses. Subject to this limitation, any student may take any tax course offered by the Faculty.

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

Academic Calendar 2008 FACULTIES FACULTY OF LAW AREAS OF CONCENTRATION TAXATION
Decision Academic