|Present||Professor of Law, Purdy Crawford Chair in Business Law, Dalhousie University Schulich School of Law|
|July 2010 - August 2015||Dean and Weldon Professor of Law, Dalhousie University Schulich School of Law|
|July 2007 - June 2009||Associate professor and H. Heward Stikeman Chair in the Law of Taxation, McGill University ‐ Faculty of Law|
|July 2004 - June 2007||Assistant Professor, Allard School of Law at the University of British Columbia|
|July 2001 - June 2004||Assistant professor, Queen's University ‐ Faculty of Law|
Professional Service and Affiliations
|Vice-Chair, Canada Revenue Agency’s Offshore Compliance Advisory Committee||Member, Nova Scotia Bar||Member, Ontario Bar|
Honors and Awards
- 2010: 3M National Teaching Fellow
- H Heward Stikeman Chair in the Law of Taxation, McGill Faculty of Law
- 2008: McGill Law Students Association's John W Durnford Teaching Excellence Award, McGill University
- 2007: Killam Teaching Excellence Award, UBC
- 2006: Don MacDougall Faculty Scholar Award, UBC
- 2002: Law Students' Society Teaching Excellence Award, Queen's University
|2015 - 2015||Chartered Director, McMaster ‐ The Director's College|
|1999 - 2001||Master of Laws (Taxation), Osgoode Hall Law School of York University|
|1994 - 1997||Bachelor of Laws, Allard School of Law at the University of British Columbia|
|1990 - 1994||Bachelor of Arts (English/Economics), University of Toronto|
Schulich School of Law
Weldon Law Building
6061 University Avenue
PO Box 15000
Halifax, Nova Scotia B3H 4R2
Lower-Income Countries’ Ongoing Quest for International Tax Justice: A Case Study of the OECD’s Tax Allocation Proposal Articles, Book Chapters, & Popular Press (2022)
The viability of our international tax system hinges on two things: (1) safeguarding the effective flow of international activities and (2) ensuring that countries can adequately collect tax on the income derived from those activities. ...
An Intellectual History of Comparative Tax Law Alberta Law Review (2020)
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in ...
A Hitchhikers' Guide to Comparative Tax Scholarship Articles, Book Chapters, & Popular Press (2020)
Comparative law offers scholars a fascinating lens through which to dis- cover new insights about the world, but only if we take on comparative law projects. Few legal scholars devote a substantial strand of their ...
The Daily Work of Fitting in as a Marginalized Lawyer Queen's Law Journal (2019)
Despite increased public dialogue about the need for inclusion, marginalized lawyers adjust their behaviour to “fit” in their legal workplaces. In this article, the author presents the results of interviews with lawyers in Canada who ...
Feminist Statutory Interpretation Pittsburgh Tax Review (2019)
Leading Canadian scholar Ruth Sullivan describes the act of statutory interpretation as a mix of art and archaeology. The collection, Feminist Judgments: Rewritten Tax Opinions, affirms her assessment. If the act of statutory interpretation requires ...
Carrying on the Tradition: Justice Rothstein's Contribution to Canadian Tax Law Supreme Court Law Review (2016)
In this article, we review a selection of Justice Rothstein’s tax judgments with the object of making two observations about his contribution to Canadian tax law. First, Justice Rothstein, who was appointed to the Supreme ...
The Supreme Court's 2013 Tax Cases: Side-Stepping the Interesting, Important and Difficult Issues Supreme Court Law Review (2015)
In 2013, the Supreme Court of Canada heard three tax cases. Our review of the year argues that the Court resolved those cases by relying on narrow formalistic points that did little to advance our ...
Why Feminism Matters to the Study of Law Canadian Journal of Women and the Law (2015)
Queen’s Law Faculty is home to Feminist Legal Studies Queen’s, a research group that expands awareness and development of scholarship in feminist legal studies, enables the development of feminist legal scholars at Queen's, and fosters ...
The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism and Good Sense Supreme Court Law Review (2014)
The Supreme Court of Canada released decisions in four cases in the 2012 year. We argue that each illustrates the Court's formalistic approach to interpreting tax legislation. Each of the following four cases is evaluated ...
The World Needs More Rod Macdonald: The Potential of Big Ideas Alberta Law Review (2014)
In this article, the author makes the case for thinking boldly and experimentally about the possibilities for legal education and law schools and urges us to embrace the potential for big ideas. She illustrates this ...
Global Distributive Justice: The Potential for a Feminist Analysis of International Tax Revenue Allocation Canadian Journal of Women and the Law (2009)
This article has a modest aim - to engage feminists and progressive international tax scholars in a shared dialogue about the importance of protecting and enhancing the state’s revenue-raising and international revenue distribution roles. To ...
Tax Sparing: A Needed Incentive for Foreign Investment in Low-Income Countries or an Unnecessary Revenue Sacrifice? Queen's Law Journal (2009)
Low income countries often offer tax incentives to induce foreign investment, but the effectiveness of these measures may he limited by the domestic tax practices of investors' high income home countries. Most high-income countries provide ...
Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies eJournal of Tax Research (2007)
The proposal made in this paper is a modest one: that high-income countries should further the cause of reducing global inequality by ensuring that in their tax treaties with low-income countries they do not usurp ...
Counting Outsiders: A Critical Exploration of Outsider Course Enrollment in Canadian Legal Education Osgoode Hall Law Journal (2007)
In response to anecdotal concerns that student enrollment in outsider courses, and in particular feminist courses, is on the decline in Canadian law schools, the authors explore patterns of course enrollment at seven Canadian law ...
Feminists, Angels, Poets, and Revolutionaries: What I've Learned from Ruthann Robson and Nicole Brossard on What it Means to Be a Law Teacher New York City Law Review (2005)
This short piece was written as a tribute to the contributions Ruthann Robson has made to legal pedagogy, and was presented at a Symposium in her honor held at CUNY.
Delimiting the Concept of Income: The Taxation of In-Kind Benefits McGill Law Journal (2004)
The issue of which in-kind benefits should be taxed and how these benefits should be valued have concerned tax legislators, administrators, and academics since the introduction of the personal income tax system. Building her theoretical ...
Queering Legal Education: A Project of Theoretical Discovery Harvard Women's Law Journal (2004)
The article has two parts. Part II discusses the materials we reviewed to inform the development of a queer legal pedagogy. In particular, it examines the categories of queer legal scholarship and highlights the contributions ...
The Allocation of Profits Between Related Entities and the Oppression Remedy: an Analysis of Ford Motor Co. v. Omers Ottawa Law Review (2004)
In Ford Motor Co. v. Ontario Municipal Employees Retirement Board, the Ontario Superior Court of Justice reviewed the transfer pricing arrangements between parent and subsidiaries Ford US and Ford Canada in the context of a ...
Learning to Live with an Imperfect Tax: A Defence of the Corporate Tax University of British Columbia Law Review (2003)
Following an introduction, the paper is divided into two parts followed by a conclusion. Part II reviews a number of objectives of the corporate tax, arguing that they should carry more weight as arguments in ...
Book Review: Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases Queen's Law Journal (2003)
This piece is a book review of Tax Stories, a book edited by Paul L. Caron. It reviews the contributions of Tax Stories, and provides a summary of each of the book's ten chapters, comparing ...