LL.M in Tax Law

  • Master of laws (LL.M.)
  • Starting date: Fall
  • Tuition Fee: 25,000 - 30,000 USD
  • Language: English
  • Program type: Part-time; Full-time
  • Duration: 1 year; 2 years
  • Specialization: Taxation
  • Application deadline: February 28, 2018,
    April 11, 2018

Program Overview

Knowledge of tax law is essential in any business environment – and the study of it is intellectually fascinating. This Professional LLM program that can be done either part-time for two-years or full-time for one year offers students an opportunity to gain a broad and deep understanding of the policies, principles and the internal logic of tax laws in Canada and beyond. It covers all aspects of tax law from the most basic rules underlying traditional personal tax planning principles to current developments in the sophisticated design of financial instruments. Courses are taught by a diverse range of scholars and practitioners, all of whom are leaders in their areas of teaching and practice.

Degree Requirements

The degree requirements will be satisfied upon the completion of 36 credits. There are two options for completing this degree:

 

Option I: Coursework and Major Research Paper [36 credits]

 

• The required course for Tax Law [6 credits];

• 24 additional credits of coursework, at least 18 of which must be from the Tax Law specialization;

• A Major Research Paper (70 pages) in the tax law field [6 credits]; and

• Advanced Legal Research Workshop. Please note that this will not count towards the 36 credits required to complete the degree.

 

Option II: Coursework only [36 credits]

 

• The required course for Tax Law [6 credits];

• 30 additional credits of coursework, at least 24 of which must be courses from the Tax Law specialization; and

• A Significant Research Paper (30 pages) as a means of evaluation for one of the courses in the Tax Law specialization.

 

The Advanced Legal Research Workshop is not required for students writing a Significant Research Paper but is strongly recommended in order for students to review writing and research skills.

Program Duration

The Professional LLM in Tax Law can be completed on a part-time or full-time basis.

 

• Part-time Professional LLM in Tax Law: The program will generally take 6 terms (24 months), however the exact program length will vary depending on the number of credits completed in each term. The program fee is billed in six installments over the duration of the program. If the program is not completed in six terms, additional fees apply.

 

• Full-time Professional LLM in Tax Law: The program will generally take 3 terms (12 months), although the exact program length will vary depending on the number of credits completed in each term. The program fee is billed in three installments over the duration of the program. If the program is not completed in three terms, additional fees apply.

Courses

International Students

Osgoode’s Professional LLM in Tax Law offers internationally trained lawyers, law graduates and tax professionals an opportunity to study Canadian tax law topics at an advanced level. The Professional LLM is intended for those who are already practicing tax law and who wish to gain a comparative Canadian perspective on tax law. The courses in the Professional LLM in Tax Law are offered at an advanced level and assume students already have foundational knowledge in the topics being covered.

 

Classes are held at our downtown Toronto campus at Osgoode Professional Development and students also have access to Osgoode Hall Law School’s state-of-the-art facility located at the York University main campus which houses the largest law library in the Commonwealth. Learn more about living in Toronto.

 

The courses in the Professional LLM in Tax Law do not fulfill the Federation of Law Societies’ National Committee on Accreditation (NCA) requirements. For a program that is designed to meet the NCA requirements, see the LLM in Canadian Common Law.

Formats

Course Format

• Part-time Professional LLM in Tax Law
Courses will be offered in a combination of intensive formats (typically three to five consecutive days including one Saturday) and weekly evening format. Videoconferencing is available for most courses, although occasional in-person attendance in Toronto is required (refer to the schedule for specific details on each course).

 

• Full-time Professional LLM in Tax Law
Students take a combination of tax courses from the part-time Professional LLM in Tax Law, the LLM in International Business Law, and upper year JD courses at Osgoode Hall Law School. Elective course options change each academic year. Not every course listed below is offered each academic year.

 

Note: Faculty, curriculum, course descriptions and degree requirements are subject to change without notice.

Program Format

 

Part-time

Full-Time

Domestic Applicants

Distance Learning (video conference) available. Travel to Toronto is required for certain courses.

In-person attendance in Toronto required. Requests to attend by Distance Learning (video conference) may be granted on an exceptional basis. Travel to Toronto is required for certain courses.

International Applicants

Distance Learning (video conference) available. Travel to Toronto is required for certain courses. Program does not qualify for a student visa.

In-person attendance in Toronto required.

Program Starts & Deadlines

 

Program Start
International/Visa Applicants: Fall 2018
Applications Due: February 28, 2018

Program Start
Domestic Applicants: Fall 2018
Applications Due: April 11, 2018

 

 

Part-time

Full-Time

Domestic Applicants with a Canadian law degree or licensed to practice in Canada

Fall Term

Fall Term

Domestic Applicants with a law degree from outside of Canada who are not licensed to practice in Canada

Fall Term*

*Students must take a foundational preparatory course that runs every August and January and requires in person attendance.

Fall Term*

*Students are required to arrive in Toronto in mid-July for preparatory courses and orientation.

International Applicants

Fall Term*

*Students must take a foundational preparatory course that runs every August and January and requires in person attendance.

Fall Term*

*International students are required to arrive in Toronto in mid-July for preparatory courses and orientation.