Joanne Magee
School of Administrative Studies
School of Public Policy and Administration
Associate Professor
Undergraduate Program Director, School of Public Policy and Administration
Coordinator, Income Tax Law Courses
Office: Atkinson College, 215
Phone: 416-736-2100 Ext: 66450
Email: jmagee@yorku.ca
Media Requests Welcome
Professor Joanne Magee, LLM, MBA, FCPA, FCA, teaches tax law, tax policy and tax planning at York University. Her research interests include personal and small business tax policy, compliance and planning, the delivery of social benefits through the tax system, and improving student learning and she is a frequent writer and speaker on these subjects.
Joanne is the co-author (with Jinyan Li and Scott Wilkie) of Principles of Canadian Income Tax Law. She is currently the Undergraduate Program Director of York's School of Public Policy and Administration and the Coordinator of Income Tax Law Courses for the School of Administrative Studies. She is a past member of the York University Senate, its Academic Policy, Planning and Research Committee and chaired its Joint Sub-committee on Quality Assurance. She has served as a member of CPA Canada's Income Tax Education Committee (2012 to 2019), a Governor of Canadian Tax Foundation (2001 to 2004) and a member of the governing body of the Institute of Chartered Accountants of Ontario (1994 to 1998). She is a Fellow of CPA Ontario and has supervised student volunteers at York University tax return preparation clinics for low-income taxpayers for over two decades.
Degrees
LLM, York UniversityMBA, University of Toronto
Honours BSc, McMaster University
FCPA, FCA, Ontario
Professional Leadership
See secondary website above for leadership profile on CPA Canada website.
Community Contributions
Member of the Black Creek Financial Action Network since its inception in 2012. Has organized and supervised students at income tax return preparation clinics since the mid 1990s, first with the Canada Revenue Agency and later with CPA Ontario. Until the Covid-19 pandemic, worked with the students to organize in-person York University Tax Return Preparation Clinics staffed by 60 to 80 third and fourth year School of Administrative Studies students to prepare over 300 tax returns and other forms for low-income taxpayers each year.
Research Interests
- New College Faculty Support Award - 2018
- Fellow, Financial Planning Standards Council - 2011
- Fellow, CPA Ontario - 1997
Current Research Projects
-
Summary:
- New College Faculty Support Award - 2018
- Fellow, Financial Planning Standards Council - 2011
- Fellow, CPA Ontario - 1997
When corporations that are CCPCs are continued in foreign jurisdictions, the corporation is no longer a CCPC and the additional refundable tax no longer applies to investment income. This project examines the extent of the problem and possible fixes.
-
Summary:
Working with students and practitioners to contribute to learning materials on data analytics and information systems (DAIS) competencies that apply to tax.
-
Summary:
This is an update on early work on the same subject. This update incorporates changes to education-related federal and provincial personal tax credits and TOSI.
-
Summary:
Examines the statutory rules, case law and CRA Administrative practice relating to home office expenses, including the rules for employee taxable benefits and deductions and the rules relating to business income earned personally or through a corporation.
Magee, Joanne, Investing in Residential Real Estate, (2016) Vol. 64, No.4, Canadian Tax Journal, 859 – 85
Magee, J., Tax Writeoffs for Investment Losses: Lessons from Cases Involving Victims of Investment Fraud, (2014) Vol. 62, No. 1 Canadian Tax Journal, 221-244.
Magee, J. "Tax Planning for Post-Secondary Education", (2010) Canadian Tax Journal, Vol. 58, No. 2, 393-416
Magee, J. "Personal Services Businesses". (2010) Canadian Tax Journal, Vol. 55, No. 1, 160-183
Magee, J. “The Kiddie Tax: Major Changes for Minor Children” (with Maureen Donnelly and Allister Young), (2000) Canadian Tax Journal, 979-1018.
Magee, J.“Tax Planning for Post-Secondary Education”, (1998) Canadian Tax Journal, Vol. 46, No. 5, 1079-1115
Magee, J. "Real Estate Rental Losses and the Application of the Reasonable Expectation of Profit Test after Tonn v. The Queen", (1996) Canadian Tax Journal, Vol. 44, No.4,1150-1176
Magee, J. "Repossessions, Foreclosures, and Powers of Sale: Tax Consequences to a Vendor or a Creditor When a Real Estate Venture Fails", (1994) Canadian Tax Journal, Vol. 42, No. 3, 914-932
Magee, J. "Tax Planning for the Disabled and Elderly and Their Caregivers", (1992) Canadian Tax Journal, Vol. 40, No. 6, 1364-1383
Magee, J. "Employee Benefit Plans Revisited", (1984), Canadian Tax Journal Vol. 32, No. 4, 773-791
Approach to Teaching
My objective as a teacher is to help students understand tax law and tax policy choices from the perspective of the government as well as how taxpayers use the law to do tax planning. I help students learn how to research and analyze tax issues. We look at the Income Tax Act as well as case law and CRA administrative practice My courses cover current issues and use practical problems and case studies. Students must be able to use excel (for case study analyses) and powerpoint (for presentations). My students volunteer annually at income tax return preparation clinics for low-income taxpayers.
Current Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Summer 2023 | GS/PACC5560 3.0 | B | Taxation and Financial Decision-Making | LECT |
| Summer 2023 | GS/PACC5560 3.0 | A | Taxation and Financial Decision-Making | LECT |
Upcoming Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Winter 2024 | GS/PACC5560 3.0 | M | Taxation and Financial Decision-Making | LECT |
Professor Joanne Magee, LLM, MBA, FCPA, FCA, teaches tax law, tax policy and tax planning at York University. Her research interests include personal and small business tax policy, compliance and planning, the delivery of social benefits through the tax system, and improving student learning and she is a frequent writer and speaker on these subjects.
Joanne is the co-author (with Jinyan Li and Scott Wilkie) of Principles of Canadian Income Tax Law. She is currently the Undergraduate Program Director of York's School of Public Policy and Administration and the Coordinator of Income Tax Law Courses for the School of Administrative Studies. She is a past member of the York University Senate, its Academic Policy, Planning and Research Committee and chaired its Joint Sub-committee on Quality Assurance. She has served as a member of CPA Canada's Income Tax Education Committee (2012 to 2019), a Governor of Canadian Tax Foundation (2001 to 2004) and a member of the governing body of the Institute of Chartered Accountants of Ontario (1994 to 1998). She is a Fellow of CPA Ontario and has supervised student volunteers at York University tax return preparation clinics for low-income taxpayers for over two decades.
Degrees
LLM, York UniversityMBA, University of Toronto
Honours BSc, McMaster University
FCPA, FCA, Ontario
Professional Leadership
See secondary website above for leadership profile on CPA Canada website.
Community Contributions
Member of the Black Creek Financial Action Network since its inception in 2012. Has organized and supervised students at income tax return preparation clinics since the mid 1990s, first with the Canada Revenue Agency and later with CPA Ontario. Until the Covid-19 pandemic, worked with the students to organize in-person York University Tax Return Preparation Clinics staffed by 60 to 80 third and fourth year School of Administrative Studies students to prepare over 300 tax returns and other forms for low-income taxpayers each year.
Research Interests
Awards
Current Research Projects
-
Summary:
When corporations that are CCPCs are continued in foreign jurisdictions, the corporation is no longer a CCPC and the additional refundable tax no longer applies to investment income. This project examines the extent of the problem and possible fixes.
-
Summary:
Working with students and practitioners to contribute to learning materials on data analytics and information systems (DAIS) competencies that apply to tax.
-
Summary:
This is an update on early work on the same subject. This update incorporates changes to education-related federal and provincial personal tax credits and TOSI.
-
Summary:
Examines the statutory rules, case law and CRA Administrative practice relating to home office expenses, including the rules for employee taxable benefits and deductions and the rules relating to business income earned personally or through a corporation.
All Publications
Magee, Joanne, Investing in Residential Real Estate, (2016) Vol. 64, No.4, Canadian Tax Journal, 859 – 85
Magee, J., Tax Writeoffs for Investment Losses: Lessons from Cases Involving Victims of Investment Fraud, (2014) Vol. 62, No. 1 Canadian Tax Journal, 221-244.
Magee, J. "Tax Planning for Post-Secondary Education", (2010) Canadian Tax Journal, Vol. 58, No. 2, 393-416
Magee, J. "Personal Services Businesses". (2010) Canadian Tax Journal, Vol. 55, No. 1, 160-183
Magee, J. “The Kiddie Tax: Major Changes for Minor Children” (with Maureen Donnelly and Allister Young), (2000) Canadian Tax Journal, 979-1018.
Magee, J.“Tax Planning for Post-Secondary Education”, (1998) Canadian Tax Journal, Vol. 46, No. 5, 1079-1115
Magee, J. "Real Estate Rental Losses and the Application of the Reasonable Expectation of Profit Test after Tonn v. The Queen", (1996) Canadian Tax Journal, Vol. 44, No.4,1150-1176
Magee, J. "Repossessions, Foreclosures, and Powers of Sale: Tax Consequences to a Vendor or a Creditor When a Real Estate Venture Fails", (1994) Canadian Tax Journal, Vol. 42, No. 3, 914-932
Magee, J. "Tax Planning for the Disabled and Elderly and Their Caregivers", (1992) Canadian Tax Journal, Vol. 40, No. 6, 1364-1383
Magee, J. "Employee Benefit Plans Revisited", (1984), Canadian Tax Journal Vol. 32, No. 4, 773-791
Approach to Teaching
My objective as a teacher is to help students understand tax law and tax policy choices from the perspective of the government as well as how taxpayers use the law to do tax planning. I help students learn how to research and analyze tax issues. We look at the Income Tax Act as well as case law and CRA administrative practice My courses cover current issues and use practical problems and case studies. Students must be able to use excel (for case study analyses) and powerpoint (for presentations). My students volunteer annually at income tax return preparation clinics for low-income taxpayers.
Current Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Summer 2023 | GS/PACC5560 3.0 | B | Taxation and Financial Decision-Making | LECT |
| Summer 2023 | GS/PACC5560 3.0 | A | Taxation and Financial Decision-Making | LECT |
Upcoming Courses
| Term | Course Number | Section | Title | Type |
|---|---|---|---|---|
| Winter 2024 | GS/PACC5560 3.0 | M | Taxation and Financial Decision-Making | LECT |
