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.
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.
- 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
Program Starts & Deadlines
- International/Visa Applicants: Fall 2018
- Applications Due: February 28, 2018
- Domestic Applicants: Fall 2018
- Applications Due: April 11, 2018
Admission to LLM specializations is competitive. At OsgoodePD, we can help you navigate the process.
The Admissions Committee reviews each applicant’s completed file and take into consideration academic background, professional work experience and ‘fit’ for the program. The below represents the minimum requirements for admission consideration to our graduate degree programs – meeting these criteria does not guarantee admission.
- LLB or JD Degree
- OR Strong academic record (Masters Degree Preferred) + Significant related professional experience
Minimum Grade Point Average
Overall B (75%) average (or equivalent)
The committee will consider applicants with a lower GPA provided they have 5 years or more of relevant professional experience.
If your first language is not English, you must supply proof of language proficiency as set out in the table below. You may be exempted from this requirement if you have completed at least two years of full-time study at an accredited university in a country (or institution) where English is the only official language of instruction. Language Proficiency Requirements for All Specializations (Excluding International Business Law)
- Test of English as a Foreign Language (TOEFL) – Paper Based:625 (with minimum of 5 on TWE)
- TOEFL – Computer Based: 263
- TOEFL – iBT (Internet Based):102-109
- IELTS – Academic Type:7.5 overall and 7.0 in reading and writing
- YELT – York English Language Test:Band 1
- YUELI – York University English Language Institute:Level 9 with Distinction
- CAEL – Canadian Academic English Language Assessment: Overall score of 70 with no component score less than 60
Tuition, Fees and Awards
- Domestic Tuition (Excluding Supplementary Fees): $24,132.02
- International Tuition (Excluding Supplementary Fees): $35,537.70
Program fees are paid in installments each term:
- Students in the International Business Law specialization pay fees over four full-time terms
- Students in all other full-time specialization pay fees over three full-time terms
- Students in part-time specializations pay fees over six part-time terms
Students who complete the program in fewer than the above will have their final installment added at the end of their program. Students who require more than the above will be subject to additional tuition fees.
Supplementary fees are included in each term’s tuition fee installment and are subject to change each term based on approval by York’s Board of Governors and in accordance with guidelines set by the Ministry of Training, Colleges and Universities. For more information please see Student Financial Services.
Registration Fee: $15 per term (non-refundable).
International Students’ Health Insurance: The University Health Insurance Plans (UHIP) is mandatory for all international students. This does not apply to domestic students. For more information, visit the York International website.
Domestic Students’ Health Insurance: Full-time domestic students York University Graduate Students’ Association (YUGSA) health plan. The plan is mandatory for all full-time students without comparable coverage for drugs AND dental and is optional for those registered part-time.
Videoconferencing: Students who opt to participate in the program via videoconference will be provided with the required hardware and software at a cost of $300. This fee is in addition to the tuition fees listed above.
Students in the Professional LLM program may qualify for financial aid if they meet the eligibility criteria. Please visit York’s Student Financial Services website for more information.
Royal Bank Credit Line for OsgoodePD LLM Students
Students in the Professional LLM program may qualify for Royal Bank Credit Line of up to $80,000 at a preferential interest rate. For further details and contact information, please refer to the Information Sheet.
Osgoode Professional Development bursaries are granted to LLM students with financial need. Applications are accepted once every Fall, Winter and Summer. To be eligible students must have completed at least one term of study.
Scholarships and Awards
International Student Entrance Scholarships
Entrance scholarships are awarded to international students applying to a full-time LLM program who demonstrate the strongest academic ability and potential as indicated by their application materials. The maximum amount awarded is $5,000. All individuals who apply and have submitted all required documents by late February of the year in which they intend to start the program and meet the criteria are eligible for these scholarships and will automatically be considered for an entrance scholarship (see application deadlines for details). If a scholarship is awarded, it will be credited to the student’s financial account during the Winter term.
The Professor Marilyn L. Pilkington Award
Professor Marilyn L. Pilkington, the Dean of Osgoode Hall Law School from 1993 to 1998 and founder of Osgoode Professional Development, established this award to be given to a student pursuing studies in the LLM program. The award will be granted annually (each Fall term) to a Canadian citizen, permanent resident, protected person, resident of Ontario, on the basis of academic achievement and financial need. Preference will be given to a graduate of Osgoode Hall Law School.
Academic Waivers and Tax Credits
Academic Fee Waiver for Senior Citizens (Partial For OsgoodePD LLM Programs)
Note that this fee waiver is administered by York University, not OsgoodePD. The fee waiver is a partial waiver for this program and is capped at the current Faculty of Graduate Studies part-time tuition fee rate and covers academic fees only. Students are responsible for any additional charges including interest charges, student health and dental plans, course materials fees, supplementary fees, etc.
Tuition and Education Tax Credit
Students may qualify for a tax credit for tuition fees and education amounts. The amount of the tax credit depends on each student’s taxable income. For information, please consult Canada Revenue Agency’s Information on Students and Income Tax.
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Last updated January 16, 2018