Taxation systems date back to the beginning of recorded history-near 5,000 years ago. Not surprisingly, so do complaints about taxes. As Benjamin Franklin most famously noted in 1789, "In this world nothing can be said to be certain, except death and taxes." Although a rather fatalistic and sardonic proverb, not every one considers taxes as something to avoid. Enter Professor Chris Sprysak, the Faculty of Law's resident tax professor.
What do you enjoy most about teaching?
I derive a great deal of personal fulfillment from helping students learn the law and think critically. When students have an "a-ha moment", they get excited, which in turn, gets me excited. Often, I leave class more energized then when I arrived (which applies especially to my 9:00 a.m. classes).
What do you enjoy most about the students?
One of the greatest things about law school at the University of Alberta is the diversity in the student body. The range of knowledge and experience is probably greater than at any other faculty at the University. This has a great effect on class discussion. In every course that I teach, I learn much from my students.
What is your teaching philosophy?
My teaching philosophy, if I have one, is fairly simple. I try to explain difficult topics and legislative provisions by first discussing the policy objectives behind the law. Armed with a "big picture view", I believe that it is easier to wade into the detail and complexity in the law. I also try to break things down into more understandable pieces and then incrementally build knowledge and understanding. Finally, I try to use simple, real life examples to illustrate and apply the legal concepts we learn.
What is your most memorable teaching experience?
I think my most memorable experience was on September 11, 2001. I had just come to the University on a one-year teaching contract to see whether an academic career was something I might be interested in pursuing. Before class, I watched the first plane hit the World Trade Centre. As the study of law did not seem so important at that moment, we used the class to reflect on what was happening and what it meant to us. Little did I know that a year from then, I would be living in Manhattan within a ten-minute walk of the World Trade Center.
What are your main research interests?
I am primarily interested in Canadian tax policy as it affects individuals throughout their lives. I am also interested in how tax and non-tax law interact with each other in addressing common life issues. Some of my current research is on: the tax and non-tax treatment of joint bank and investment accounts between elderly parents and adult children, the rules for investing in tax-preferred vehicles (i.e. RRSPs and TFSAs), the taxation of employment benefits, and the appropriateness and effectiveness of tax relief given to families (particularly with young children).
What sort of relationship exists between your research and teaching?
At this point in time, much of my research is outside the scope of what I teach in class. That said, where appropriate, I do try to discuss my research in class. I am also delighted to say that several topics that I have identified for further research
and analysis have come from class preparations and discussions.
You received your B.Comm. and LL.B. from the University of Alberta and then attended New York University as a Fulbright Scholar where you obtained a LL.M. in International Tax. How would you compare your experiences at NYU to the U of A law program and experience?
While there are many obvious financial differences between a top tier private United States University and a primarily government-funded Canadian institution, two aspects that I found very similar between the two schools were the high quality of instruction by the professors and the high quality of students. Students who receive a legal education at the University of Alberta should feel confident that their knowledge and skills acquired from their legal studies here will hold them in good stead with the graduates from any law school in Canada and the United States. I have no doubt that our best are among the best anywhere!
How popular are you in April when tax time rolls around?
Too popular! Thankfully, it is short-lived.
What do you like to do in your spare time?
While I do not have much spare time these days, I do enjoy and try to make some time for racquet sports - particularly squash. It was a sport that I first took up during my undergraduate degree but really did not get serious about until after graduating from law school. While the saying "the older I get, the better I was" aptly applies to my squash game these days, I am very pleased to say that I still play in a competitive city league and that my team, the Backwall Bullies, is the defending champions for our division.
For more information about Professor Chris Sprysak, please click here.
Professor Chris Sprysak getting his squash game on.