This course explores the key considerations in tax planning, such as tax planning techniques, income splitting and deferral, statutory and non statutory rules designed to prevent tax avoidance, professional responsibility, the use of advance income tax rulings, and negotiating with the Canada Revenue Agency. The emphasis is on tax planning for corporations, although personal and estate planning are also covered.

Prerequisite(s): Law 5220A/D and one of the courses in Corporate Taxation.