Program OverviewKnowledge of tax law is essential in any business environment – and the study of it is intellectually fascinating. This Professional LLM specialization 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.
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 StructureDesigned to meet the needs of working professionals across Canada and abroad, all electives in the part-time Tax Law specialization are available via video conferencing. Courses are structured as either weekly evening sessions or 3-5 day intensives. This is with the exception of the first course in the specialization, “Tax Policy, Statutory Interpretation and the Foundations of the Taxation of Individuals”, which takes place in September and requires in-person attendance. The Tax Law 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.
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||TXLW 6102||Elective||3.0 credits|
|Special Topics in Taxation Law||LAW 6739||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|