Tamara Larre

• LLM (Osgoode Hall)
• LLB (Saskatchewan)

Professor Larre joined the College of Law in 2006 after practising 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. 

Taxation I
Taxation II
Taxation Policy

Book chapters

T. Larre, 2015. Justice LeBel’s Tax Judgments: Pragmatism, Pluralism and Commitment to the Integrity of the Tax System.  In Dwight Newman and Malcolm Thorburn (eds.), The Dignity of the Law: The Legacy of Justice Louis LeBel, 251-282. Markham, Ont: LexisNexis (also published in Supreme Court Law Review, 70: 251-282.

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 [Peer Refereed].

T. Larre, 2011. 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, 12:1-12:24. Toronto: Canadian Tax Foundation [Peer Refereed].

Contributions to casebooks

Edgar, D. Sandler, A. Cockfield (eds.), 2015. Materials on Canadian Income Tax (15^th ed.). Toronto: Carswell. (T.Larre, co-contributor, chapter 2).

Edgar, D. Sandler, A. Cockfield (eds.), 2010. Materials on Canadian Income Tax (14^th ed.). Toronto: Carswell. (T.Larre, co-contributor, chapter 2).

Papers published in refereed journals

T. Larre, 2018. Rhetoric and Pandering: An Examination of Tax Policy Announcements in the Harper-Trudeau Era” Journal of the Australasian Tax Teachers’ Association, 212-245.

T. Larre, 2018. "The Disability Tax Credit: Exploring Attitudes, Perceptions, and Beliefs About Disability” Journal of Law and Social Policy 92-113

T. Larre, 2016. Allowing Charities to “Do More Good” through Carrying on Unrelated Businesses, Canadian Journal of Nonprofit and Social Economy Research, 7:41-56.

T. Larre, 2014. The Role of Intention in Distinguishing Employees from Independent Contractors, Canadian Tax Journal, 62: 927-70.

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

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.

T. Larre, 2012. Families Separated: The Case for Extending Dependent Tax Credits to Temporary Migrant Workers, Windsor Review of Legal and Social Issues, 31: 65-100.

B. von Tigerstrom*, T.Larre, J. Sauder, 2011. Using the Tax System to Promote Physical Activity: Critical Analysis of Canadian Initiatives. American Journal of Public Health, 101: e10-e16.

T. Larre, 2011. Has the Dust Finally Settled? Restricted Farm Losses Post Moldowan. Saskatchewan Law Review, 74: 83-116.

T. Larre, 2010. Taxing Personal Injury Damages: Tax Policy Analysis from the Canadian Perspective. Canadian Tax Journal, 58: 577-608.

T. Larre, 2007. Pity the Taxpayer: The Tax Exemption for Personal Injury Damages as a disability Policy. Queen’s Law Journal, 33: 217-247.

Papers published in non-refereed journals

T. Larre, 2009. Developments in Taxation Law: The 2008-2009 Term. Supreme Court Law Review, 48. 285-321 [Invited].