David DuffDavid G. Duff

Professor
Co-Director, National Centre for Business Law

Tel: 604.827.3586
Fax: 604.822.8108
E-mail: duff@law.ubc.ca
Office Location: Allard Hall, room 466

Profile

David G. Duff joined the UBC Faculty of Law in July 2009 after visiting at the Faculty during the 2008-09 academic year. From 1996 to 2008, Professor Duff taught tax law and policy at the University of Toronto Faculty of Law. Prior to this, he was a tax associate at the Toronto office of Stikeman, Elliott. He was also employed as a researcher with the Ontario Fair Tax Commission from 1991 to 1993 and as a tax policy analyst with the Ontario Ministry of Finance from 1993 to 1994.

Professor Duff has an LL.M. from Harvard and an LL.B. from the University of Toronto, master’s degrees in political theory from the University of Toronto and economics from York University, and a B.A. (Honours) from Queen’s University. He has been a visiting scholar at the law faculties at Auckland University, McGill University, Oxford University, and the University of Sydney, and is a Research Fellow of the Monash University Taxation Law and Policy Research Institute, an International Research Fellow of the Oxford University Centre for Business Taxation, a member of the Tax Academy of the Americas, and a member of the Board of the Canadian Tax Foundation. He is also Director of the National Centre for Business Law at the UBC Faculty of Law.

Professor Duff’s teaching and research interests are in the areas of tax law and policy, environmental taxation, comparative and international taxation, and distributive justice. He has published numerous articles in the areas of tax law and policy, accident law and family law, and environmental taxation and policy, has co-authored a book on accident law and a textbook/casebook on Canadian income tax law, and has co-edited books on tax avoidance in Canada and Canadian climate change policy. He has also served as a consultant to the Canadian Department of Justice, the Alberta Department of Justice, the Ontario Panel on the Role of Government, and the Commission of Inquiry into the Investigation of the Bombing of Air India Flight 182 (Air India Inquiry).

COURSES

  • Canadian Income Tax Law (Tax 1)
  • International Tax (Tax 3)

RESEARCH INTERESTS

  • Tax law and policy
  • Environmental taxation
  • International taxation
  • Distributive justice

REPRESENTATIVE PUBLISHED WORKS

Canadian Income Tax Law, 3nd edition, (Toronto: LexisNexis Butterworths, 2009), with Ben Alarie, Kim Brooks, and Lisa Philipps.

Lipson v Canada - Whither the Canadian GAAR?” [2009] 2 British Tax Review 161-169

“Tax Avoidance in the 21st Century” in Chris Evans & Rick Krever, eds., Australian Business Tax Reform in Retrospect and Prospect, (Sydney: Thomson, 2009), pp. 477-501.

“Carbon Taxation in British Columbia” (2008), 10 Vermont Journal of Environmental Law 87-107.

The Social Contract Revisited: Tax Fairness and the Tax Mix (Oxford: Foundation for Law, Justice and Society, 2008).

"The Legacy of U.K. Tax Concepts in Canadian Income Tax Law" [2008] 3 British Tax Review 228-52, with Benjamin Alarie. (download article)

"Relationships, Boundaries, and Corporate Taxation: Compliance and Avoidance in an Era of Globalization" in Judith Freeman, ed., Corporation Tax: Breaking Down the Boundaries, (Oxford: Oxford Centre for Business Taxation, 2008) 197-205.

“Transfer Pricing in Canada” in Eduardo Baistrocchi, ed., Litigios de Precios de Transferencia: Teoría y Práctica, (Buenos Aires: Lexis Nexis, 2008), 161-223, with Byron Beswick.

A Globally-Integrated Climate Policy for Canada, (Toronto: University of Toronto Press, 2007), co-edited with Steven Bernstein, Jutta Brunneé, and Andrew Green.

"A Comparative Evaluation of Different Policies to Promote the Generation of Electricity from Renewable Resources" in Steven Bernstein, Jutta Brunneé, David G. Duff, and Andrew Green, eds., A Globally-Integrated Climate Policy for Canada, (Toronto: University of Toronto Press, 2007) 222-246, with Andrew Green.

“Market-Based Policies for Renewable Energy Source Electricity: A Comparative Evaluation” in Nathalie Chalifour, Kurt Deketelaere, Hope Ashiabor, Larry Kreiser, and Janet Milne, eds., Critical Issues in Environmental Taxation, Vol. V, (Oxford: Oxford University Press, 2007) 3-38, with Andrew Green.

“Justice Iacobucci and the ‘Golden and Straight Metwand’ of Canadian Tax Law” (2007), 57 University of Toronto Law Journal 525-79.

Tax Avoidance in Canada after Canada Trustco and Mathew, (Toronto: Irwin Law, 2007), edited with Harry Erlichman.

“Wind Power in Canada” in Kurt Deketelaere, Hope Ashiabor, Larry Kreiser, and Janet Milne, eds., Critical Issues in Environmental Taxation, Vol. IV, (Oxford: Oxford University Press, forthcoming 2007), with Andrew Green.

“The Abolition of Wealth Transfer Taxes in Canada,” in John Tiley, ed., Studies in the History of Tax Law, vol. 2, (Oxford: Hart Publishing, 2007) 309-34.

Canadian Income Tax Law, 2nd edition, (Toronto: LexisNexis Butterworths, 2006), with Ben Alarie, Kim Brooks, and Lisa Philipps.

 “Taxation, Redistribution, and Fiscal Federalism” in Sujit Choudhry, Jean-François Gaudreault-DesBiens, and Lorne Sossin, eds., Dilemmas of Solidarity: Rethinking Redistribution in the Canadian Federation, (Toronto: University of Toronto Press, 2006) 105-115.

"Road Pricing in Theory and Practice: A Canadian Perspective” in Alberto Cavaliere, Hope Ashiabor, Kurt Deketelaere, Larry Kreiser, and Janet Milneeds, Critical Issues in Environmental Taxation, Vol. III, (Richmond, UK: Richmond Law and Tax, 2006), 187-213 (with Carl Irvine). (download article)

"The Supreme Court of Canada and the General Anti-Avoidance Rule: Canada Trustco and Mathew" (2006) 60 Bulletin for International Taxation 54. (download article)

“The Abolition of Wealth Transfer Taxes: Lessons from Canada, Australia and New Zealand” (2005) 3 Pittsburgh Tax Review 72. (download article)

"Symposium on Tax Avoidance After Canada Trustco and Mathew: Summary of Proceedings" (2005), 53:4 Canadian Tax Journal 1010 (with Benjamin Alarie and Sanjana Bhatia). (download article)

"Private Property and Tax Policy in a Libertarian World: A Critical Review" (2005), Canadian Journal of Law and Jurisprudence 23. (download article

"An Income-Contingent Financing Program for Ontario" in Frank Iacobucci and Carolyn Tuohy, eds., Taking Public Universities Seriously, (Toronto: University of Toronto Press, 2005) 554-96, with Ben Alarie.

"Benefit Taxes and User Fees in Theory and Practice" (2004) 54:3 University of Toronto Law Journal 391. (download article

"Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls" in David W. Chodikoff and Jim Horvath, eds., Advocacy and Taxation in Canada, (Toronto: Irwin Law, 2004) 399-429. (download article

"Tax Treatment of Charitable Contributions in Canada: Theory, Practice, and Reform" (2004) 42:1 Osgoode Hall Law Journal 1. (download article)

"Tax Policy and Global Warming" (2003) 51:6 Canadian Tax Journal 2063. (download article) Full text version reproduced with the permission of the Canadian Tax Foundation.

"Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities: A Tax Expenditure Analysis" (2003) 51:2 Canadian Tax Journal 925. (download article) Full text version reproduced with the permission of the Canadian Tax Foundation.

"The Federal Income Tax Act and Private Law in Canada: Complementarity, Dissociation, and Canadian Bijuralism" (2003) 51:1 Canadian Tax Journal 1. (download article) (Also available in French) Full text version reproduced with the permission of the Canadian Tax Foundation.

"Judicial Application of the General Anti-Avoidance Rule in Canada: OSFC Holdings Ltd. v. The Queen" (2003), 57 Bulletin for International Fiscal Documentation 278.

Canadian Income Tax Law, (Toronto: Emond-Montgomery, 2003).

"Recognizing or Disregarding Close Personal Relationships Among Adults? The Report of the Law Commission of Canada and the Federal Income Tax" (2002) 50:3 Canadian Tax Journal 1021. (download article) Full text version reproduced with the permission of the Canadian Tax Foundation.

"Tax Treatment of Charitable Contributions in Canada: Theory, Practice and Reform" in Proceedings of Annual Conference of the National Center on Philanthropy and the Law: Reformation of the Charitable Contribution Deduction, (New York University School of Law, 2001).

"Charitable Status and Terrorist Financing: Rethinking the Proposed Charities Registration (Security Information) Act," in Ronald J. Daniels, Patrick Macklem, and Kent Roach, The Security of Freedom: Essays on Canada’s Anti-Terrorism Bill, (Toronto: University of Toronto Press, 2001) 321-37.

"Weak Currency Borrowings and the General Anti-Avoidance Rule in Canada: From Shell Canada to Canadian Pacific" (2001) 55 Bulletin for International Fiscal Documentation 233-40.

"Tax Policy and the Family: A North American Perspective" in Proceedings of the Fifteenth Annual Conference of the Foundation for Fiscal Studies, (Dublin: Foundation for Fiscal Studies, 2001) 36-75.

"Deductibility of Fines and Penalties under the Income Tax Act: Public Policy, Statutory Interpretation and the Scheme of the Act in 656302 B.C. Ltd." (2001), 34 Canadian Business Law Journal 336.

"Charitable Contributions and the Personal Income Tax: Evaluating the Canadian Credit," in Jim Phillips, Bruce Chapman, and David Stevens, eds., Between State and Market: Essays on Charities Law and Policy in Canada, (Montreal &Kingston: McGill-Queen’s University Press, 2001) 407-56.

"Disability and the Income Tax" (2000), 45 McGill Law Journal 797. (download article

"Neuman and Beyond: Income Splitting, Tax Avoidance, and Statutory Interpretation in the Supreme Court of Canada" (1999), 32 Canadian Business Law Journal 345. (download article)

"Interpreting the Income Tax Act – Part 2: Toward A Pragmatic Approach" (1999), 47:4 Canadian Tax Journal 741. (download article) Full text version reproduced with the permission of the Canadian Tax Foundation.

"Interpreting the Income Tax Act – Part 1: Interpretive Doctrines" (1999), 47:3 Canadian Tax Journal 464. (download article) Full text version reproduced with the permission of the Canadian Tax Foundation.

"Private Persons: Inheritance, Succession" in Christopher B. Gray, ed., Philosophy of Law: An Encyclopedia, (New York: Garland Publishing, 1999), pp. 411-14.

Exploring the Domain of Accident Law: Taking the Facts Seriously, (New York: Oxford University Press, 1995), with Michael J. Trebilcock and Donald N. Dewees.

"Taxing Inherited Wealth: A Philosophical Argument" (1993), 4 Canadian Journal of Law and Jurisprudence 3. (download article)

"The Medical Malpractice Explosion: An Empirical Assessment of Trends, Determinants, and Impacts" (1990) 17 Melbourne U.L. Rev. 539. With Michael J. Trebilcock and Donald N. Dewees. (download article

"Compensation for Neurologically Impaired Infants: Medical No-Fault in Virginia" (1990), 27 Harvard Journal on Legislation 391.

"Parental Separation and the Child Custody Decision: Toward A Reconception" (1989) 47 University of Toronto Faculty of Law Review 874. With Roxanne Mykitiuk. (download article)

"Evidentiary Privilege for Hospital Quality Assurance and Risk Management: Assessing Statutory Reform" (1989) 47 University of Toronto Faculty of Law Review 526. (download article)

"The Supreme Court and the New Family Law: Working Through the Pelech Trilogy" (1988) 46 University of Toronto Faculty of Law Review 542. (download article)

Publications listed on the UBC Law Library Faculty Research Publications Database

 

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