Taxation Law

Taxation Law is the foundational course in tax. It is one of the highly recommended courses for
students at Osgoode. It is intended for students who find tax issues intriguing or want to develop a stronger understanding of tax. It is also for those who are interested in the many substantive areas of law which invariably intersect with tax.  

The course is a survey of the federal income tax system, with a focus on the taxation of individuals. Students will learn about the general framework of the Income Tax Act, come to appreciate the underlying principles and policies of the system, and develop statutory interpretation skills that will serve them well in practice.  

Students are expected to prepare for classes by completing the assigned readings and reflecting on them. The amount of readings for the course is modest. Attendance is required.

The main reading material for the course is Li, Magee and Wilkie, Principles of Canadian Income Tax Law (10th edition). Students will have access to an electronic copy of this book. They may also obtain a hard copy from the publisher (Thomson Reuters) or the York University Library.

Law & Social Change: The Law Commission of Ontario Workshop – Approaches to Law Reform

The Law Commission of Ontario Workshop – Approaches to Law Reform explores “law reform” as a distinct field of legal expertise, advocacy, and strategy. Each class is led by one or more expert practitioners experienced in developing and directing different approaches to law reform. Students will work with the practitioners and course instructors from the Law Commission of Ontario (LCO) to develop their own concrete, sophisticated, and actionable law reform proposal.
Students are free to develop their own law reform proposal. For example, a proposal may address:

Politicization of Ontario’s process for appointing judges
Platform misogyny and youth safety online
Platform influencer and content creator rights and obligations
Regulating “deep fake” images, audio and video used to harass, extort, defame, etc. development of the students’ law reform proposal.

Students who complete the course will gain a practical, hands-on understanding of how:

“Law reform” engages a sophisticated mix of social, political, economic, and legal considerations, as well as community coalition building, media messaging, and others.
Lobbyists and political staff participate in law reform and are regulated.
Government ministries and the legislature develop laws, respond to test case litigation, and respond to court-ordered law reform.
Cutting-edge law reform is happening in Indigenous law and in response to artificial intelligence.
Think tanks, non-governmental organizations, single-issue proponents, and public interest advocates engage politicians with “early signals” and the need for law reform.
Coroner’s Inquests and Commissions of Inquiry contribute to law reform.

Indigenous Peoples and Canadian Law

This course provides a critical survey of state law as it relates to Indigenous peoples and lands in what is now known as Canada.

Topics may include but are not limited to: historical context and constitutional framework; Indigenous law and constitutionalism; Aboriginal rights and title; self-government; treaties and treaty rights; the Indian Act; the obligations of the federal and provincial governments; and Indigenous identity.

This course fulfills the prerequisite requirement for the Intensive Program in Indigenous Lands, Resources and Governments.

Lectures will be recorded.

Indigenous Peoples and Canadian Law

This course will provide a critical survey of state law as it relates to Indigenous peoples in Canada. The focus will be on the following topics: the historical context and constitutional framework; Aboriginal rights and title; self-government; treaties and treaty rights; and introduction to the Indian Act; and the authority and obligations of the federal and provincial governments.

This course fulfills the prerequisite requirements for the Intensive Program in Indigenous Lands, Resources and Governments.

Family Law I

The course is intended to provide an introduction to the legal regulation of the family in Canadian and provincial law. The course is divided into six sections in order to facilitate an examination of the creation of the family unit, the regulation of the ongoing family, and the problems of family breakdown.

The first three classes present an introduction to various definitions of the family and provides relevant sociological and demographic context to the range of viable definitions. An overview of the seminal issues and tensions in family law will be canvassed. The introductory materials also cover the constitutional dimensions of family law.

The introductory materials are followed by a series of classes on the creation of the family. Several weeks of classes will cover adult relationship formation (including marriage) and the creation of parent-child relationships including adoption and reproductive technologies.

This is followed by a series of classes on the dissolution of the family. It is in this section that students will be exposed to the technicalities of divorce, along with topics such as the private ordering of dissolution (via mechanisms such as contract, mediation, and collaborative lawyering).

The fifth section covers the consequences of dissolution for adults by an examination of property division on dissolution, dealings with the matrimonial home, and spousal support.

The sixth and final section of the course deals with the consequences of family dissolution for children and covers issues such as custody and access, and child support.

In examining the rights and responsibilities of family members, we will explore questions such as: What is a family? What is a spouse? What is a parent? The answers to these questions are no longer as settled as they once seemed. We will consider the law’s answer to these questions, and the extent to which the legal regulation of the family is responding to changing and diverse family forms. Attention will be given to the issues of gender, race and class.

The course will be taught from a critical and policy-oriented perspective. The course emphasizes the role of law in defining and enforcing family arrangements, and the rights and responsibilities of family members. The course pays particular attention to law reform and policy choices in the legal regulation of the family in Ontario. The objective of the course is to provide a social, political and economic context within which legislative policies and judicial approaches can be understood and critically evaluated.

Family Law I

The course is intended to offer an overview of family law and to provide a foundation for later, more specialized seminars or research projects. It provides an introduction to some of the issues and problems relating to law and the family, focusing on three contexts: the creation of the family unit, the regulation of the ongoing family, and issues arising at family breakdown. Topics to be explored include marriage, reproduction, adoption, child care, family violence, child protection, divorce, property, support, domestic contracts, custody and access, and dispute resolution.

The course is taught from a critical and policy-oriented perspective. Throughout the course, we will examine the assumptions of gender, class, race, religion and sexual orientation on which family law is based, and consider the appropriateness of these assumptions.

The objective of the course is to provide a social, political and economic context within which legislative policies and judicial approaches can be understood and assessed. Particular attention will be paid to current provincial and federal law reform initiatives relating to the legal regulation of the family.

Indigenous Peoples and Canadian Law

This is a unique Indigenous Peoples and Canadian Law course experience that covers a variety of topics through a focus on treaties and a practical experiential-learning based approach to Indigenous rights litigation. This course is designed to simulate real-world legal practice where collaboration is essential for success. Students will work in teams to analyze and prepare a complex legal case as part of a larger group advocacy project. Students who enjoy working with others and sharing ideas are more likely to find this course particularly rewarding.
The course will provide a survey of the procedural and substantive elements of litigating Indigenous rights from the perspective of a lawyer practicing exclusively in this area of law on behalf of First Nation clients and communities. Topics may include but are not limited to: Indigenous laws and governance systems; intersocietal law; history of treaties and treaty relationships; pre-existing Indigenous sovereignty and assumed Crown sovereignty; the honour of the Crown; the colonial doctrines of discovery and terra nullius; settler-colonialism and Indigenous resurgence.
This course consists of weekly lectures and in-class discussions. Evaluation methods encompass in-class quizzes, weekly reading assignments, participation and group work. This course also fulfills the prerequisite requirements for the Intensive Program in Indigenous Lands, Resources and Governments.

Canadian Federalism

Federalism is back in vogue and more relevant to public law in Canada than ever. Issues such as the federal implementation of a carbon tax and multiple regulatory responses to the COVID-19 pandemic provide a perfect framework and lens to examine federalism in action. This course will build on the limited coverage of the federal division of powers in first year Public and Constitutional Law courses. The course has two general purposes: first, to broaden students’ understanding of the judicial interpretation of the division of powers, particularly in areas not covered in first year; and second, to provide a deeper understanding of our institutions of government and continuing issues of constitutional reform. Areas that my be covered include the impact of unwritten constitutional principles, the separation of powers and the respective roles of the Crown, Parliament and the legislatures, and the courts in ensuring respect for constitutionalism, amending formulas; and selected topics in federalism (doctrines of pith and substance, interjurisdictional immunity and paramountcy, powers over trade and commerce; peace order and good government; criminal law, environmental regulation and the administration of justice.) Issues of constitutional change that may be covered include Parliamentary reform, ethics and accountability, recognition of Indigenous self-government, and the accommodation of Quebec (and Alberta) nationalism. The course will also engage in some comparative analysis with other constitutional democracies.

Criminal Procedure

This course will provide students with an overview of the Canadian criminal process, with a special attention given to the limitations imposed by the Canadian Charter of Rights and Freedoms. It will begin with an exploration of police investigative powers. The authority of Canadian police to search/seize, question, detain, and arrest will all be considered in detail. The exclusion of unconstitutionally obtained evidence, as well as the availability of other constitutional remedies, will also be addressed. The course will then shift to a consideration of the criminal process after charges are formally brought, including intake procedures, bail, disclosure, plea, plea bargaining, prosecutorial discretion, and the right to a trial within a reasonable time. If time allows, some trial and post-trial issues may be considered, including jury selection, res judicata, and appeals. Throughout, various theoretical perspectives on criminal law and process will be discussed. The course will also seek to introduce key historical connections and important points of comparison between criminal procedure in Canada and the United States, primarily in terms of their constitutional regulation, as well as with the common law of England.

Emerging Technologies: Law, Policy and Governance

Established technologies like the internet and social and emerging ones like artificial intelligence, machine learning, and robotics, are transforming how we live, work, and interact. These changes raise a host of complex law, policy, ethical, and governance challenges in a range of domestic and global contexts, including internet censorship, the role and regulation of social media platforms, disinformation and online abuse, legal automation, algorithmic discrimination, privacy, surveillance, fintech, and cyber-warfare. Among the kinds of questions pursued in this course: Who is responsible when technology causes harms? Do we have to forego privacy for either technological innovation or security? How best to regulate social media, if at all? What can we do to prevent algorithmic discrimination and other forms of technology-enabled human rights abuse? What is “ethical” AI and how can we incentivize it?

These issues and other significant challenges and controversies in the law, policy, and governance of emerging technologies will be contextualized and brought to life via case-studies and real world scenarios involving issues that are often currently in the news and unfolding in real time outside the classroom in government, industry, and civil society. The course aims to introduce and provide a foundation in law and technology issues — to identify them, understand and think critically about them, and manage them in practice.