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Tax Law - Full Time

Program Overview

Knowledge of tax law is essential to any business environment, and the study of this legal specialization is intellectually fascinating. The Professional LLM in Tax Law offers students an opportunity to gain a deeper understanding of the policies, principles and the internal logic of tax laws in Canada and internationally. 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 highly qualified scholars and practitioners, all of whom are leaders in their areas of practice.

Who is this Specialization for?

  • Law graduates with legal work experience or a strong demonstrated interest in tax law.
  • Professionals without a law degree who have at least five years of work experience directly related to tax (such as accounting, finance, trusts) who wish to add a strong advanced foundation in tax law to their professional profile.

Specialization Structure

The full-time Tax Law LLM specialization is designed for full-time students and is not available via video conferencing (if you’re looking for a Tax Law specialization that can be completed while working full-time, you might be interested in our Part-Time Tax Law specialization. Completed over one full year of study, full-time Tax students complete their degree requirements through a combination of LLM course offerings and upper year JD tax electives. Courses take place at both Osgoode Hall and OsgoodePD campuses to provide students an opportunity to participate in campus life. The specialization accepts new students every Fall. Students can complete their degree requirements exclusively through course work or through a combination of course work and a Major Research Paper. Full-time students are strongly encouraged to consider completing a Major Research Paper.

Degree Requirements Overview

Total credits needed: 36

Note that students without a law degree from a Canadian institution are required to take Introduction to Graduate Legal Studies in their first term. For detailed degree requirements see Student Handbook.

Courses Course Code Status Number of Credits
Tax Policy, Statutory Interpretation and the Foundations of the Taxation of Individuals LAW 6100P Required 6.0 credits
Advanced Taxation of Corporations and Shareholders LAW 6736P Elective 6.0 credits
Comparative VAT LAW 6991 Elective 6.0 credits
International Taxation LAW 6739P Elective 3.0 credits
Major Research Paper:Tax Law LAW 6324P Elective 6.0 credits
Managerial Tax Planning LAW 6730P Elective 3.0 credits
Overview of US Taxation and Recent Developments LAW 6737P Elective 3.0 credits
Partnerships and Tax Shelters LAW 6802P Elective 3.0 credits
Problem Solving in Tax Practice LAW 6102 Elective 3.0 credits
Tax Administration and Litigation LAW 6738P Elective 3.0 credits
Tax Treaties LAW 6733 Elective 3.0 credits
Taxation of Corporate Reorganizations LAW 6807P Elective 3.0 credits
Taxation of Financial Instruments LAW 6801P Elective 3.0 credits
The Taxation of Trusts and Estates LAW 6731P Elective 3.0 credits

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