The Queen’s Law community is remembering Professor Art Cockfield, one of the world’s leading tax law scholars, and a highly esteemed and cherished teacher, mentor, colleague, and friend. Art passed away unexpectedly on January 9, 2022. Please read afull memorial article here.

Art Cockfield has left an indelible imprint on laws and policies in Canada and around the world, as well as on the Queen’s Law community members near and far who’ve known him from student to professor. His work on comparative and international tax law was truly innovative and extremely influential. He was a mainstay of our law school, a loyal and dedicated teacher who cared deeply for his students, and a cherished mentor and friend to so many of us.
Mark Walters - Dean, Queen’s Faculty of Law

 

Tributes and remembrance:

A collection of Art’s close colleagues, students, and fellow alumni have shared their reflections on his enduring influence and legacy here:

 

How did you know Professor Cockfield?

Art was my student in Contracts class in 1990-91, and later in Family Law. I helped get him back to Queen’s in 2001, and since then he has been a wonderful friend and colleague, and he lived close by for many years, so some of our children went to school together.

Is there something that you would like to share?

I remember Art as a very thoughtful, bright, and engaged law student. He cared a lot about the ideas and the cases, but he did not seem concerned about his grades. He was very well-liked by students with a broad range of views at a time when the student body was very divided about many issues. Even then he had a lot of charm and could reach out to people with very different perspectives. I remember talking to him about a career in teaching, and telling him it was going to be a long road, but he was completely undaunted. He knew what he wanted to do: he wanted to be a prof – preferable at Queen’s.

When we hired Art in 2001, I knew that the Faculty was very fortunate, but I also realized that he was fulfilling his dream. He couldn’t wait to get himself and his boys back to Canada.

Art was a prolific and a highly influential scholar in many areas – he had a very broad range of intellectual interests, and was a beloved teacher. One of his remarkable qualities was his dedication to the many communities that he belonged to. He cared about Canada, and wrote about his Sir John A. Macdonald, recognizing both the flaws and the greatness of the man. He cared about Queen’s and got very involved in the Saturday Club, bringing together colleagues from many disciplines. He cared about Kingston and fought to save KCVI. He really cared about the Law School, our colleagues and our students, and was very generous to all.

One could never miss how much Art loved his boys. If I hadn’t talked to him for a while, he would drop into my office and ask about my children, remembering everything about them, and he would then start to talk about William, Jack and Arthur in a very warm and insightful way. I attended some football games at Tindall field with Art and his father, watching one of his sons play. They were both so happy doing that.

Art is greatly missed.

Nicholas Bala

 

How did you know Professor Cockfield?

Through our children's friendship.

Is there something that you would like to share?

Art coached the school volleyball team at Winston Churchill Public School when my son played. He was always very encouraging and kind! He held tryouts because of limitations on the number who could participate in a tournament, but encouraged anyone who wanted to attend practice to do so, and helped everyone improve their skills, regardless of whether they were attending the tournament. He was a very patient coach, and I admired how dedicated he was to both his career and his family.

Nerissa Mulligan

 

How did you know Professor Cockfield?

He was my professor and moot coach.

Is there something that you would like to share?

One of my greatest disappointments in Law School was being unable to take International Tax with Professor Cockfield. It's unfortunate, but my three years there just didn't line up quite right. For a tax nerd like me, I had basically missed out on front row seats to a show I really wanted to see. That said, I took every chance I had to take a course with him. He was my tax professor, my ethics professor, my moot coach, my clerkship reference and someone I greatly admire and respect. He truly cared about his students and I'll never forget that he took the time to meet my parents at my graduation. He played such an important part in my legal education and I was lucky to have his unwavering support. I will miss him so much but am proud to consider myself part of his enormous legacy at Queen's.

Tigra Bailey, JD

 

How did you know Professor Cockfield?

Classmate, colleague, friend.

Is there something that you would like to share?

I went to Law School with Art at Queen's. I was so sorry to hear about his passing. He had so much left to give Queen's, his children and the world.

Darrin Clayton JD 1993

 

How did you know Professor Cockfield?

I enrolled in his tax class last year and got the chance to talk to him numerous times after class.

Is there something that you would like to share?

"To his family,

While I cannot begin to fully understand what you must be going through, I am so sorry for your loss. Professor Cockfield was one of the most sincere and kindest person I have ever met. I am heartbroken and deeply saddened by the news of his passing. My thoughts are with you during these difficult times."

Brian Tsui, Law

 

How did you know Professor Cockfield?

Art was a colleague of mine at Queen's for a number of years.

Is there something that you would like to share?

When I arrived at Queen's, Art was one of the first people I met. His office was a few doors down from mine. What an incredible bit of luck that turned out to be! Art was the warmest, funniest and kindest colleague (and not just because he let me into my office on the many occasions I forgot my key.) In his unflappable presence, the daunting task of developing into a scholar and teacher seemed much more manageable to someone fresh out of an LLM. Art gave me advice I have never forgotten. He noted, again in his understated, wry way, that the happiest people on faculty were those who demanded the most of themselves. He certainly lived up to that--a hardworking, incredibly creative and dedicated scholar and teacher who was the model of a great dad. I will always remember Art for how much he loved the life he had built and what a great life at that.

Larissa Katz

 

How did you know Professor Cockfield?

I was his colleague on the Faculty for seven or eight years, my office was just down the hall from his.

Is there something that you would like to share?

I was so, so sorry to hear about Art's passing. He was easily among the nicest people that I have ever met. When I started on the Faculty at Queen's, Art was filled with all manner of helpful advice about teaching and research. But what stood out to me was not on the academic side. Instead I was always so impressed with how full his life seemed, how well-lived. I remember especially once Art got really (really) into yoga, and how a person that already seemed to me to be a relaxed person somehow became even more relaxed. Ultimately, I think Art knew and really embodied his knowledge of how good his life was. He was always so happy and so sweet and so friendly and so kind, and it was clear that so much of that was motivated by his understanding that he really had it made, with a great job and a great family, living and working and playing in a place that he loved. The world would be a much better place if more of us were like Art.

Chris Essert

 

How did you know Professor Cockfield?

Art taught me two courses and acted as my supervisor for my independent study project in my final year at Queen’s Law.

Is there something that you would like to share?

When I arrived at Queen's, Art was one of the first people I met. His office was a few doors down from mine. What an incredible bit of luck that turned out to be! Art was the warmest, funniest and kindest colleague (and not just because he let me into my office on the many occasions I forgot my key.) In his unflappable presence, the daunting task of developing into a scholar and teacher seemed much more manageable to someone fresh out of an LLM. Art gave me advice I have never forgotten. He noted, again in his understated, wry way, that the happiest people on faculty were those who demanded the most of themselves. He certainly lived up to that--a hardworking, incredibly creative and dedicated scholar and teacher who was the model of a great dad. I will always remember Art for how much he loved the life he had built and what a great life at that.

Mitchell Dost (JD 2016)

 

How did you know Professor Cockfield?

We're tax colleagues, me in accounting and Art in law, and Art was a fixture along with my group (at University of Waterloo) in organizing an annual tax policy research symposium. We'd spend time together each May, plus planning for the event in the months before. It was always nice to catch up with one another, Art was easy to like and chat with.

Is there something that you would like to share?

I mainly wanted to state the obvious, that Art was a warm, welcoming, and talented man. Ever easy in demeanor, always disarming with his smile and wit, and consistently supportive with his words. He will be dearly missed.

And if it helps, here's a link to a beautiful recent interview actor Andrew Garfield has with Stephen Colbert, talking about his mother (about 4 min mark)

For me, it's a reminder to keep love alive. I hope all of Art's family and friends continue to talk about him, and express their love and admiration for Art by sharing memories with others.

Andy Bauer

 

How did you know Professor Cockfield?

He was my PhD supervisor.

Is there something that you would like to share?

I admired his love of the tax law and his easy going approach to teaching the subject. He made the subject interesting. Not only was he brilliant in the subject area, but he was a great fiction writer. La Brienza Winery was a page turner despite being a tax textbook. I'm thankful I had the chance to take a course with him, and to work with him as my supervisor. Art also advanced the subject. His publications on tax are valuable. His work organizing the Waterloo tax conference was invaluable. He's greatly missed.

Ryan Minor

 

How did you know Professor Cockfield?

I was a former colleague of Art, having taught at Queen's from 2008 through 2013.

Is there something that you would like to share?

I was so deeply saddened to learn of Art's passing. He was truly a pillar of the Queen's Law community, representing those qualities that make our community special. I was fortunate to have many happy moments with Art in the 5 years that I taught with him at Queen's, often in chats in his office or over coffee. I remember how, being a 'newbie' professor, Art stood out for the warmth of the welcome he showed me. The chats in his office that I mentioned were almost always at his initiative; it was clear (and so comforting!) to me that he wanted to be sure that I was settling in well, and that I felt part of the Queen's Law family. I also distinctly remember how often, and how fondly, Art spoke of his own family. He often spoke of his children, always brimming with love and pride. I regret not having had the chance to see Art since I left Queen's almost 10 years ago but I am very grateful to have had the chance to get to know him. He will be deeply missed.

Paul B. Miller

 

How did you know Professor Cockfield?

Professor Cockfield taught my Intro to Taxation course and was a kind mentor and friend ever since.

Is there something that you would like to share?

Professor Cockfield always went out of his way to help others. He was a kind and caring mentor, and freely offered his time and support to me as a young alumni when I was without a job and desperate for employment. He connected me to lawyers in his network, and helped me get on my feet when I needed it most.

Art made tax law interesting, approachable, and fun for generations of law students at Queen’s, and was truly one of a kind. I miss my friend, and heaven is a better place today.

Kevin Wentzel, JD 2012

 

How did you know Professor Cockfield?

Student at Queen's Law

Is there something that you would like to share?

Professor Cockfield's genuine interest in his students was palpable. I recall sneaking out of International Tax early one day to get to an debate I had organized; Prof. Cockfield held up class for a few minutes quizzing me on the topic (Canada's constitutional monarchy). He enjoyed his field, but realized it wasn't intuitively engaging for many of us, so put great effort into lively hypotheticals and full-blown novelizations (!) of tax issues. At my class's grad formal, he and I had a great conversation about intellectual diversity in law schools, which left me regretting I hadn't got to know Prof. Cockfield better before graduating. Finally, when I turned down my first offer of articles and had to pound the pavement a bit, he generously offered to take some time to assist me with my job search. May he rest in peace, and the family find consolation.

Rafe Fernandes, J.D. 2018

 

How did you know Professor Cockfield?

Art and I were in the same Law small section, and being both from Ottawa, quickly became friends. We lived in the same dodgy part of Kingston and often walked to and from school together.

Is there something that you would like to share?

I remember Art as a fun-loving sage. Like Yoda :) Art brought people together, and showed me the importance of work life balance. The small section parties and post-Bar Ad parties hosted by Art and Mariah were mainstays of my early law social life. What laughs we all had! Art and I shared a love of Star Trek NG, and Art persuaded me to leave work mid-afternoon on several occasions to go to the Star Trek exhibit at the ROM or to see the next Star Trek movie. The work would always get done, and it was key to pursue your interests!

Kim Harle, Law 93

 

How did you know Professor Cockfield?

Art was a contributor to one of my books

Is there something that you would like to share?

Art's passing came as a shock to me. As he is considerably younger than I am, the in memoriam published on Paul Caron's taxprofblog took me by surprise. Art and I were acquainted through our work but because we have different specializations we never had the opportunity to collaborate until 2019 when I led a research project culminating in a book "Ethics and Taxation". Art contributed a thoughtful and wise chapter on the balance between cross-border tax and financial information exchange and tax payer privacy rights. It was an absolute pleasure working with him. His contributions to the field of tax law are memorable and important. He will be remembered and he will be missed by his many academic friends and colleagues. Art will be in our thoughts.

Dr. Robert F. van Brederode

 

How did you know Professor Cockfield?

Professor during the Fall 2021 Semester

Is there something that you would like to share?

Just wanted to thank Professor Cockfield for being the best possible professor a student could ask for. He turned Tax Law into a subject that I looked forward to learning about every week. I'm sure I can speak for many when I say that Professor Cockfield will be extremely missed by his students. All of us who had him as a professor are extremely lucky and thankful that we were able to experience his classroom.

Thomas Lattavo

 

How did you know Professor Cockfield?

Friend and former colleague

Is there something that you would like to share?

Art was the first person I met at Queen's. From the very first, he was warm, welcoming and full of wisdom. His intellectual curiosity was infectious: he would put his nimble and creative mind to literally any issue that would come his way. His comments were always equal parts gentle humour and serious insight. As the years went by, he always reached out with kindness at all the big moments in our lives. He was the first to stop by when we bought our first house in Kingston, he was the first to send a thoughtful baby gift on the arrival of our son, he reached out with kindness when my father passed away. I could go on. My life is much richer for having known Art. I can only imagine what a loss his family is feeling right now. My heart goes out to Maria and the boys.

Malcolm Thorburn

 

How did you know Professor Cockfield?

In addition to being an incredible tax law professor, Dr. Cockfield was a mentor and friend, just as he was to everyone he met.

Is there something that you would like to share?

I am sorry to hear that Dr. Cockfield is gone. Listening to him made me a smarter person. Knowing him made me a better person. Remembering him will be an honor.

James W. Masters, J.D., LL.M. (Taxation)

 

How did you know Professor Cockfield?

Art was my LLM advisor in 2005-2006.

Is there something that you would like to share?

Art was an approachable, funny, and talented advisor. I was assigned to him without ever meeting him and remember waiting in his office for him to arrive for the first meeting, not knowing what to expect. He didn't look much older than me and I wasn't sure what to think, but I soon realized that underneath the boyish demeanour was a shrewd intellect. I was glad fate matched me with Art. He used to tell me that the academic life was the greatest life there is and that he no longer had to work. Of course, if being an academic is one's calling, the work is fun and does not feel like work. Art did work hard and was a prolific researcher. He will be missed.

Jonathan Farrar, LLM

 

How did you know Professor Cockfield?

Art was my small-section (contracts) professor in 1L back in 2003. We have remained close friends ever since.

Is there something that you would like to share?

Throughout my academic career from grade school to law school, I only developed a lasting friendship with one of my educators and that was the one that i enjoyed with Art. He was kind, brilliant, and cool - a rare combination. Not long after I graduated from Queen's, Art looked me up on Facebook on one of his trips to Toronto. I was such a huge fan of Art's that I was bowled over by the chance to hangout as pals. We went for dinner and drinks at a downtown restaurant and so began a semi-annual tradition of breaking bread, sipping beer, and talking law and Austin. Both of us had a coincidental relationship with both Queen's and The University of Texas. He - a professor (and assistant Dean) at both, and me -a student. We would compare notes on trips back to Austin as well as other worldly travels.

Since 2006 we met in Kingston and Toronto whenever our paths took us to the other's home-turf. Art met my friends and my now fiancee and was great at engaging people from outside the law community in interesting and diverse discussions.

I met his sons and saw the similarities they luckily shared with their father. Art was a proud and caring dad and an encouraging and supportive professor. He reminded us that no goal was unattainable and that we had better set our sights high and pursue our aims with vigour. Art was a kind and thoughtful gem. I will miss him dearly.

Robb MacDonald

 

How did you know Professor Cockfield?

Art and I were members of the Inkstons, a Kingston-based writers' group

Is there something that you would like to share?

"In Memory of Art

Art understood the power of voice and the power of story to captivate not just readers but students. As a lawyer and professor of law, Art had to be good at the details. Had to know the facts and use precise language. But I love that Art wanted to engage his students through fiction. He wrote stories to teach students about law. Learning through stories. The best teachers are those who can tell good stories. I have a feeling that if anyone could make the subject of taxation law interesting, it would have been Art.

I remember feeling annoyed with his comment. Art and I were at a meeting together with other members of the Inkstons’ writing group. I was new both to the group and to receiving critical feedback on my work. After reading the latest chapter from my young adult novel told from the point of view of a fifteen-year-old boy, Art pointed out that the paragraph describing the landscape was not that of a teenage male. I was taken aback. Of all the things to mention, he zeroed in on the description of the landscape in the first paragraph of the chapter. Did it matter? I was just setting the stage for my protagonist. It was just description after all, background stuff. Besides, I was proud of how I’d compared the furrows made by the grazing cows to ripples on a lake. I’d spent some time painting the alpine scene. But he was right.

What I’d failed to understand at that moment, and wouldn’t fully understand until recently, was that narrative voice is everything, especially when writing for children. Art did not hear my teenage boy describing the alpine meadow; he heard my adult writer’s voice. An authentic and sympathetic voice is what keeps a reader in the story, and keeping a reader in the story is after all our goal as writers.

Even though my first reaction to Art’s critique of my description was annoyance, his comment—delivered with kindness and humility—revealed the beautiful person he was. Art never made me feel like I didn’t belong and seemed to accept without judgment that each of us is travelling at our own speed, in our own way along a path.

Whenever someone’s path intersects with ours, we should pay close attention. This intersection may be for only a short time. I am thankful I had the chance to meet Art, the storyteller."

Corina Zechel

 

How did you know Professor Cockfield?

Professor Cockfield taught me Tax Law in 2009

Is there something that you would like to share?

I met Professor Cockfield at the orientation BBQ when I was entering first year law at Queen's in 2007. I was a mature student at the time and much older than any of my classmates. Because of this I was a little apprehensive about starting law school and whether I would fit in or not. Professor Cockfield welcomed me without hesitation. He was attending the BBQ with his sons who had just played soccer, I believe and I had the chance to meet them and talk to him about my own sons and their sports' participations. He was a pleasure to converse with and made no indication that he gave any consideration to how old I was and my place at the school. I will always remember him as such a gentleman, the first professor I met as I began my legal studies, and how he made me feel welcome.

Gillian Bookman, J.D.

 

How did you know Professor Cockfield?

Art was a friend and a fellow member of the Inkston's writing circle.

Is there something that you would like to share?

"“The comfort of having a friend may be taken away, but not that of having had one.” Seneca

It was with great shock and sadness that I heard of Art’s passing. When I think of Art, I think of his almost boyish gregariousness, his generous spirit, and his joie de vivre, so it is difficult to reconcile these traits with his leaving us far too soon. He introduced me to the Inkston’s writing circle and invited me to join, for which I will be forever grateful. We shared a love of literature and history and I always appreciated our engaging discussions. I enjoyed reading his work, discovering how much he loved the Bahamas, the birthplace of his father. His playfulness came out in his writing. He was a conscientious and generous editor as well, helping me greatly with my own work on many occasions. I will miss his ready smile and puckish sense of humour. My sincerest condolences to his immediate family, his sons, and the rest of his friends and extended relations.

Morgan Wade

 

How did you know Professor Cockfield?

I only knew him from his writings. I thoroughly enjoyed his writings - textbooks or otherwise. His involvement with the ICIJ was a prime motivator for me in pursuing tax as a future scholarly profession.

Is there something that you would like to share?

Although not a student or colleague of his, I think we in the world of academia, especially in tax, have all met this fine gentleman through his writings or speeches. Although we now mourn his loss, his influence is never gone. I for one, as I keep my options open for a future PhD in tax, will devote my future academic work in his memory. If I may be informal for one sec, Art I want to do you proud in my future tax work. God bless and rest in peace.

Roupen Yeremian, BComm, MAcc

 

How did you know Professor Cockfield?

We were in the same year at Queen's law.

Is there something that you would like to share?

"In our second year of law school in 1992, the Ontario Trial Lawyers Association gave students the opportunity to participate in a mock trial competition in front of a Superior Court judge and a jury made up of students. There was no academic credit given to the participants; it was purely an opportunity to practice advocacy skills. I signed up, and so did Art. During the mock trial, Art represented the plaintiff, and I represented the defendant.

Throughout the day long competition, Art was cordial, professional, and solid. In the end, the jury found in favour of the plaintiff, and Art was awarded the ""Best Advocate"" award, which I believe was housed in a display case at Queen's law for some time.

As a side note, my representation of the defendant in the mock trial was the one and only time in my 27 year litigation career that I have EVER represented a defendant! My practice is 100% plaintiff personal injury litigation, and I eventually went on to become the President of the Ontario Trial Lawyer's Association in 2017. So, perhaps I learned that day in 1992 that acting as defence counsel wasn't a good fit for me!

But Art beat me fairly, and was a class act in the process. Although we were both only beginners, it was a very positive experience for me. It set a standard as to how counsel ought to conduct themselves throughout the course of a contested hearing or trial.

I can't say that Art and I were close friends at law school, but we got along well, and I can remember him being well liked and well respected. We didn't keep in touch following law school, but I was certainly aware that he had returned to Queen's as a professor, and I was delighted for him.

I attended the zoom memorial that Brahm Siegel hosted, and was very moved by the stories those close to him shared with the group. It was clear to me that Art's family now has a huge hole, as does Queen's law. My deepest condolences to all who knew and loved Art."

Claire Wilkinson, LL.B. 1993