David Duff

David G. Duff is Professor of Law and Director of the Tax LLM program at the Peter A. Allard School of Law at the University of British Columbia, where he teaches and writes in the areas of areas of tax law and policy, corporate and international taxation, environmental taxation and distributive justice. Prior to joining UBC Law in 2009, Professor Duff was a member of the University of Toronto Faculty of Law. Before that, he was a tax associate at the Toronto office of Stikeman Elliott.

Professor Duff is a member and former Governor of the Canadian Tax Foundation, a member of the International Fiscal Association and the governing council of the Canadian branch of the International Fiscal Association, a member of the editorial board of the Canadian Tax Journal, and an International Research Fellow of the Oxford University Centre for Business Taxation. He has been a visiting scholar at the Max Planck Institute for Public Finance and Tax, the Oxford University Centre for Business Taxation, and the law faculties at Auckland University, Hebrew University in Jerusalem, McGill University, the University of Ottawa, Oxford University, and the University of Sydney. 

Professor Duff has published numerous articles on tax law and policy, is the primary author Canadian Income Tax Law (6th ed., 2018) and The Taxation of Business Organizations in Canada (2nd ed., 2019), and has co-edited books on tax avoidance in Canada, Canadian climate change policy, and environmental taxation. He has written several articles on tax avoidance and the interpretation of tax legislation and tax treaties, was a general reporter for subject 1 of the 2020 International Fiscal Association conference, and was cited extensively by the Supreme Court of Canada in its decision on the Canadian General Anti-Avoidance Rule (GAAR) in Copthorne Holdings Ltd. v. Canada, 2011.