jmagee


Joanne Magee

Photo of 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.

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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 University
MBA, 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

Education , Social Development and Welfare, Tax Policy, Tax Compliance, Tax Planning, Income Tax Law
  • New College Faculty Support Award - 2018
  • Fellow, Financial Planning Standards Council - 2011
  • Fellow, CPA Ontario - 1997

Current Research Projects

Private corporations and Investment income: Canadian controlled vs. others

    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.

    See more
DAIS and Tax

    Summary:

    Working with students and practitioners to contribute to learning materials on data analytics and information systems (DAIS) competencies that apply to tax.

    See more
Post Secondary Education

    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.

    See more
Home Office Expenses

    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.

    See more
Books

Publication
Year

Magee, J, (ed.) Insight into Canadian Income Tax. (2017-18) Toronto: Thomson Carswell.

2017

Li, J. , Magee, J., Wilkie, J.S., Principles of Canadian Income Tax Law 9th ed.(2017) Toronto: Thomson Carswell.

2017

Magee, J. (ed.) Understanding Income Tax (2010-11) Toronto: Thomson Carswell.

2010

Journal Articles

Publication
Year

Magee, Joanne, Investing in Residential Real Estate, (2016) Vol. 64, No.4, Canadian Tax Journal, 859 – 85

2016

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.

2014

Magee, J. "Tax Planning for Post-Secondary Education", (2010) Canadian Tax Journal, Vol. 58, No. 2, 393-416

2010

Magee, J. "Personal Services Businesses". (2010) Canadian Tax Journal, Vol. 55, No. 1, 160-183

2007

Magee, J. “The Kiddie Tax: Major Changes for Minor Children” (with Maureen Donnelly and Allister Young), (2000) Canadian Tax Journal, 979-1018.

2000

Magee, J.“Tax Planning for Post-Secondary Education”, (1998) Canadian Tax Journal, Vol. 46, No. 5, 1079-1115

1998

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

1996

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

1994

Magee, J. "Tax Planning for the Disabled and Elderly and Their Caregivers", (1992) Canadian Tax Journal, Vol. 40, No. 6, 1364-1383

1992

Magee, J. "Employee Benefit Plans Revisited", (1984), Canadian Tax Journal Vol. 32, No. 4, 773-791

1984

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 University
MBA, 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

Education , Social Development and Welfare, Tax Policy, Tax Compliance, Tax Planning, Income Tax Law

Awards

  • New College Faculty Support Award - 2018
  • Fellow, Financial Planning Standards Council - 2011
  • Fellow, CPA Ontario - 1997

Current Research Projects

Private corporations and Investment income: Canadian controlled vs. others

    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.

DAIS and Tax

    Summary:

    Working with students and practitioners to contribute to learning materials on data analytics and information systems (DAIS) competencies that apply to tax.

Post Secondary Education

    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.

Home Office Expenses

    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


Books

Publication
Year

Magee, J, (ed.) Insight into Canadian Income Tax. (2017-18) Toronto: Thomson Carswell.

2017

Li, J. , Magee, J., Wilkie, J.S., Principles of Canadian Income Tax Law 9th ed.(2017) Toronto: Thomson Carswell.

2017

Magee, J. (ed.) Understanding Income Tax (2010-11) Toronto: Thomson Carswell.

2010

Journal Articles

Publication
Year

Magee, Joanne, Investing in Residential Real Estate, (2016) Vol. 64, No.4, Canadian Tax Journal, 859 – 85

2016

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.

2014

Magee, J. "Tax Planning for Post-Secondary Education", (2010) Canadian Tax Journal, Vol. 58, No. 2, 393-416

2010

Magee, J. "Personal Services Businesses". (2010) Canadian Tax Journal, Vol. 55, No. 1, 160-183

2007

Magee, J. “The Kiddie Tax: Major Changes for Minor Children” (with Maureen Donnelly and Allister Young), (2000) Canadian Tax Journal, 979-1018.

2000

Magee, J.“Tax Planning for Post-Secondary Education”, (1998) Canadian Tax Journal, Vol. 46, No. 5, 1079-1115

1998

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

1996

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

1994

Magee, J. "Tax Planning for the Disabled and Elderly and Their Caregivers", (1992) Canadian Tax Journal, Vol. 40, No. 6, 1364-1383

1992

Magee, J. "Employee Benefit Plans Revisited", (1984), Canadian Tax Journal Vol. 32, No. 4, 773-791

1984

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