Taxation Law

This is not an accounting course. Neither is it a course singularly concerned with public finance. While income tax law is unavoidably concerned with public finance and tax accounting, there is so much more to it. The determinations of what is “income”, who is a “taxpayer”, which taxpayers pay which rates of income tax and the scope of tax deductions / credits carry profound socioeconomic implications. This course provides an introductory survey of income tax taking up the policy and technical dimensions of income tax with a central emphasis on the taxation of individuals. The course imparts knowledge relevant to core income tax concepts, financial literacy, recurring political debates (which often involve questions of taxation) and strategies for working within a complex statute.

The material for this course will be delivered in an lecture format. All assigned readings will be supplemented by detailed PowerPoint materials. These materials are not cryptic bullet point summaries of the readings. Instead, they are carefully prepared to bring greater context, organization and coherent explanation to assigned readings. All PowerPoint materials follow a disciplined, consistent and orderly format, breaking materials down by topic and sub-topic. The verbally delivered lecture content tracks very closely with the PowerPoint materials, adding further explanation, context and debate to these materials. If students scrutinize the readings, digest the supplementary PowerPoint materials and participate in lectures, they will be equipped to succeed in the course.

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 considers critical and policy-oriented perspectives. 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.

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.

Wills and Estates

In Canada, there is an intergenerational transfer of wealth as baby boomers age and die. Consequently, both estate planning and estate administration are among the fast-growing areas of legal practice in our country. This is a course primarily on the law of succession to property on death. A case study will be used to discuss and apply knowledge. Some topics to be covered:
• dying without a Will
• property passing on death outside the estate
• formal validity of a Will
• capacity to make a Will and other estate planning transactions
• various limitations to making a Will and possible legal challenges
• steps involved in the administration of an estate
• high level impact of estate administration tax and income tax on estates
• spousal property rights on death and the support of the deceased’s dependants
• estate lawyer’s duties to a client
The course will be offered in a 3-hour in person class (first 2 hours of lecture recorded in accordance with Osgoode’s Lecture Recording Policy and last hour informal and unrecorded “workshop”) plus a 1-hour asynchronous pre-recorded Zoom lecture. By registering for this course, students acknowledge that short portions of their submitted assignments may be subsequently used in class, anonymously, for review and education purposes, in compliance with the Fair Dealing Guidelines for York Faculty and Staff.

Wills and Estates

A basic and fundamental course in the law of Wills and Estates, including: an examination of will planning and drafting; consequences of not having a will; steps involved in the administration of an estate; the impact of legislation dealing with basic income tax issues, matrimonial entitlement, and the support of dependants; mental incapacity issues and the appointment of substitute decision-makers for incapable persons; and the resolution of estates disputes, including a review of available alternative dispute resolution procedures.

Trusts

A trust is a relationship in which one or more persons (the trustee(s)) hold property for the benefit of one or more person(s) (the beneficiary(ies)) or for a charitable purpose(s). Trusts arise in a wide variety of contexts including corporate / commercial transactions, estate planning (gifting property on death or prior to death), social justice pursuits through charitable trusts and litigation involving property disputes. This course will provide a survey of key issues relating to trusts and trustees. The topics to be covered include: the juridical nature of the trust as a distinctive legal relationship, the reasons for which trusts are established (or come into existence by operation of law), the means by which trusts are established, the different kinds of trusts, including express trusts, purpose trusts, constructive trusts and resulting trusts, and issues relating to trustee duties.

The material for this course will be delivered in an lecture format. All assigned readings will be supplemented by detailed PowerPoint materials. These materials are not cryptic bullet point summaries of the readings. Instead, they are carefully prepared to bring greater context, organization and coherent explanation to assigned readings. All PowerPoint materials follow a disciplined, consistent and orderly format, breaking materials down by topic and sub-topic. The verbally delivered lecture content tracks very closely with the PowerPoint materials, adding further explanation, context and debate to these materials. If students scrutinize the readings, digest the supplementary PowerPoint materials and participate in lectures, they will be equipped to succeed in the course.

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 and Magee, Principles of Canadian Income Tax Law (11th edition). Students will be provided with 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.

Refugee Law

Refugee protection is in a perpetual state of crisis, both domestically and abroad. Many refugee law practitioners and scholars argue that states are retrenching from their duty to provide refugees with the protection to which they are entitled under international law. At the same time, some government actors, media figures and civil society groups contend that existing refugee determination processes are excessively generous and are subject to widespread “abuse” by economically motivated migrants. Still others suggest that refugee protection regimes either distract from or help reinforce a deeper problematic: control over migration that serves to entrench global disparities in income, wealth and security.

This course offers students an opportunity to engage critically with these and other debates over refugee law at the level of theory, policy and practice. This critical engagement will occur through a collaborative examination of refugee law instruments, institutions and jurisprudence in international and domestic forums, with a heavy emphasis on Canada.
The course will be offered through online modules, lectures and class discussions. The course will also include several weeks of student-led teaching in the second half of the term. There will be one optional-to-assist in-class assignment and one closed-book, in-class midterm. The course requires consistent and active student participation throughout the term, including participation in evaluated group work. There is no final exam or final paper. The course, including all evaluated work, will be complete by the final day of class.

A small number of classes will be available only remotely via Zoom. The midterm will be in person. Otherwise, the course will be offered in a hybrid remote/in-person format (hyflex), and students can attend either on campus or remotely via Zoom.

A small number of classes will be available only remotely via Zoom. The mid-term will be in person. Otherwise, the course will be offered in a hybrid remote/in-person format (hyflex) and students can attend either on campus or remotely via Zoom.

Immigration Law

This course begins with an overview of the Canadian immigration system and international migration patterns. The basic features of the Immigration and Refugee Protection Act and the Regulations will then be discussed including: temporary residence, family sponsorship, economic immigration, humanitarian applications, removal and inadmissibility. Embedded in this discussion will be an overview of how immigration decision-making takes place and the reviewability of immigration administrative decisions. A portion of the course will be devoted to looking at current topics in immigration law.

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.