Telephone: 416-736-5657
Fax: 416-736-5736
E-mail: lphilipps@osgoode.yorku.ca

LLB (Toronto), LLM (Osgoode), of the Bar of Ontario.


Professor Philipps was appointed to Osgoode Hall Law School's faculty in 1996, after teaching in the law faculties at the University of Victoria (1991-95) and the University of British Columbia (1995-96). She served as Assistant Dean (First Year) at Osgoode from 2001 to 2003.

Professor Philipps' research examines tax law and fiscal policy through the lenses of critical legal and social theory. Many of her research projects examine intersections of gender, class and race inequalities in tax policy and law. She has published numerous articles and book chapters on topics such as balanced budget and tax referendum laws, the role of tax law in privatization processes, judicial interpretation of tax statutes, the tax treatment of unpaid caregiving work, the distributive impact of income tax cuts, tax treatment of disability, tax incentives for charitable giving, taxation of child support payments, and the taxation of inherited wealth. Her current research includes a 3-year SSHRC-funded project on the work of unpaid family members (spouses, children, parents and other relatives) who help out in the family business, or who assist another family member to fulfill employment duties (such as the unpaid spouse of a corporate executive or government official). This project involves a comparative analysis of tax legislation and jurisprudence in Canada, the U.K. and the U.S. Professor Philipps is also pursuing joint research with Professor Mary Condon for the Law Commission of Canada, on gender and economic citizenship. In this context she is researching innovations in budget processes, including experiments in gender responsive budgeting, in Canada and several other jurisdictions including New Zealand, Australia, the U.K. and South Africa.

Research and Supervisory Interests
Taxation law and policy, especially personal income tax and taxation of trusts and estates; Government budgeting; Gender and fiscal/economic policy; Comparative tax law.

Courses
Legal Dimensions
This program aims to portray the multiple dimensions of the law - practical, social as well as theoretical - and to highlight the variety of contexts in which law operates. It is taught and evaluated as a component of the first year courses in Criminal Law, Torts, Contracts, Constitutional Law, Civil Procedure and Property.

Tax Lawyering
This seminar is required for those who wish to complete the Tax Law Program and is also open to other students. Its purpose is to step back from the substantive content of tax law to examine the procedures and skills involved in working as a tax lawyer in various settings. It will ask students to think critically about tax lawyering processes and how they impact upon the efficiency and equity of the tax system. The seminar is structured around four topics that are cornerstones to the study and practice of tax law. First, it addresses the professional role and ethical responsibilities of tax lawyers in different contexts such as domestic and international tax planning, litigating tax disputes, and advising governments on proposed tax reforms. Second, the seminar covers the tax law-making process including the role of different players in the Department of Finance, the legislative process for enacting tax bills, the growth of provincial tax policy making powers, and efforts to coordinate tax policy internationally. Third, it looks at the administration of the income tax from the perspective of national and international enforcement powers and techniques, as well as taxpayers' appeal rights and remedies. Finally, the seminar develops tax research and writing skills. Students will learn how to access a wide range of conventional and electronic tax related materials and will develop their skills directly by conducting research and preparing a variety of written documents.

Taxation Law
This course is about income tax law as it applies to individuals. Areas covered include the concept of residence; the taxation year; amounts that must be included in income; deductions and credits for personal and business expenses; the taxation of capital gains on the disposition of property; and tax evasion and avoidance. The course aims to help students develop a thorough technical knowledge of personal income tax law and a facility in interpreting tax statutes, as well as a comprehension of underlying policy objectives, issues of professional responsibility for tax planners, and the impact of the tax system on different individuals, families and social groups.

Selected Publications

"Thinking Critically about the Taxation of Capital Gains on Donated Public Securities (Or, Looking s.38(a.1) in the Mouth)", (2003) Canadian Tax Journal (Vol.51, No.2) 913-924.

"There's Only One Worker: Toward the Legal Integration of Paid Employment and Unpaid Caregiving", in New Perspectives on the Public-Private Divide (Vancouver: University of British Columbia Press, 2003) 3.

"Cracking the Conjugal Myths: What Does it Mean for the Attribution Rules?",
(2002) Canadian Tax Journal (Vol. 50, No. 3) 1031-1039.

"Tax Law and Social Reproduction: The Gender of Fiscal Policy in an Age of Privatization," in B. Cossman and J. Fudge, eds., Privatization, Law and the Challenge to Feminism (Toronto: University of Toronto Press, 2002).

"Disability, Poverty and the Income Tax: The Case for Refundable Credits", (2001) 16 Journal of Law and Social Policy 77.

"The Supreme Court of Canada's Tax Jurisprudence: What's Wrong With the Rule
of Law", [2000] Canadian Bar Review [Vol.79] 120-144.

"Taxing the Market Citizen: Fiscal Policy and Inequality in an Age of Privatization",
(2000) 63 Law and Contemporary Problems 111-132.

"The Rise of Balanced Budget Laws in Canada: Legislating Fiscal (Ir)Responsibility", (1996) 34:4 Osgoode Hall Law Journal 681-740.

"Tax Policy and the Gendered Distribution of Wealth", in Rethinking Restructuring: Gender and Change in Canada, ed. Isabella Bakker (Toronto: University of Toronto Press, 1996), 141-164.