Tamara Larre

Associate Professor
Room Number: 219 Law
Phone: 966-1966
Fax: 966-5900
E-mail: tamara.larre@usask.ca


Professional Education:

LLM (Osgoode)
LLB (Saskatchewan)


Profile:

Professor Larre joined the College of Law in 2006 after practicing in the tax group of a law firm in Calgary. She has completed Parts 1 and 2 of the Canadian Institute of Chartered Accountants In-Depth Tax Course. Professor Larre’s teaching and research focuses on taxation law and policy.  

Research areas:

Health, disability, and elder law
Tax law and policy

Courses taught:

Taxation I
Taxation II
Taxation Policy
Commercial Relationships and Trusts

Publications and research work:

T. Larre, 2014. Misguided Inferences? The Use of Expressio Unius to Interpret Tax Law, Alberta Law Review, 51: 497-524.

T. Larre, 2013. Views of Dependency in the Tax System: The Minimal Changes over the Past 50 Years. In Kim Brooks (ed.), The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later, 221-237.  Toronto: Carswell.

K. Fisher, A. Mawani, B. von Tigerstrom, T. Larre, C. Cameron, K. Chad, B. Reeder, M.Tremblay, 2013.  Awareness and use of the Children’s Fitness Tax Credit, Canadian Tax Journal, 61:599-632.

“Families Separated: The Case for Extending Dependent Tax Credits to Temporary Migrant Workers” (2012) 31 WRLSI 65

“The Children’s Fitness Tax Credit: Right Message, Wrong Policy” in Lisa Philipps, Neil Brooks, and Jinyan Li, eds., Tax Expenditures: State of the Art, (Toronto: Canadian Tax Foundation, 2011) 12:1

B. von Tigerstrom, T. Larre, J. Sauder “Children’s Fitness Tax Credit” (2011) 300201  American Journal of Public Health e1-e7

“Has the Dust Finally Settled?  Restricted Farm Losses Post Moldowan” (2011) 74 Saskatchewan Law Review 83

"Taxing Personal Injury Damages” (2010) 58 Canadian Tax Journal 577

“Developments in Taxation Law: The 2008-2009 Term” (2009) 48 Supreme Court Law Review 285

“Pity the Taxpayer: The Tax Exemption for Personal Injury Damages as a Disability Policy” (2007) 33 Queen’s Law Journal 217

“Breaking the Law and “Writing it Off”: Should Fines and Penalties Be Deductible Under the Income Tax Act?” (2002) 65 Saskatchewan Law Review 217