OsgoodePD’s Professional LLM program is a graduate program in law designed specifically for working professionals. Each of our distinct specializations focuses on interdisciplinary learning and provides you with a unique mix of academic, applied, and theoretical perspectives. You will learn through interactive discussions and explore practical issues related to your specialization. You’ll have access to a wide range of elective options to broaden your legal knowledge or explore new areas related to your professional interests.
The Taxation Law specialization offers an in-depth examination into the policies, principles, and internal logic of tax laws in Canada and beyond. The required course addresses tax policy, statutory interpretation, and the taxation of individuals, while electives broaden the scope. You will explore all aspects of taxation law, from the basic rules underlying traditional personal tax planning principles to current developments in the sophisticated design of financial instruments.
Who is the Specialization for?
Lawyers or law graduates with legal work experience who have a strong demonstrated interest in taxation law and wish to establish or expand a practice in this area of specialization
Professionals without a law degree who have at least five years of senior level work experience directly related to taxation law (through consulting, exposure to contract/property law, or involvement in court proceedings or fraud investigations) who wish to add a strong advanced foundation in tax law to their professional profile
Note: While Taxation Law is available on both a part-time and full-time basis, part-time is reserved for experienced lawyers and non-legal professionals. Internationally trained lawyers and junior lawyers are encouraged to consider our full-time option.
Alumni Spotlight
Heather Evans
Heather is the Executive Director and CEO of the Canadian Tax Foundation. Heather spent many years as a tax lawyer before she became one of the earliest graduates of Osgoode’s Professional LLM in Taxation Law.
Student Services
All Professional LLM students can benefit from our wide range of student services:
Academic Services
Program Orientation
Introductory Courses
Workshops & Resources
Confidential Academic and Wellness Counselling
Career Support
Job Postings
Resources/Guides
Workshops & Events
Counselling
Campus Life
Student Social Activities
Osgoode & York U Extra Curriculars
Professional Networking Events
All of our academic and career development services are available remotely, and counselling hours have varied schedules to suit the needs of part-time students.
Attend an upcoming information session
Course Requirements
The Professional LLM in Taxation Law requires completion of 36 credits including a research requirement. The program is designed to be completed in two years (six active terms) through a combination of required courses, related electives, and up to 6 credits of outside electives.
What You Can Expect
The program is designed to be completed in two years (six active terms) by completing 6 credits (one to two courses) per term.
All courses in the Taxation Law specialization are scheduled as intensive courses (typically Thursday evening, all-day Friday and all-day Saturday, or in 5-day 9AM-5PM sessions).
The first required course of the program, TXLW 6100 – Tax Policy, Statutory Interpretation and the Foundations of the Taxation of Individuals, requires in-person attendance. The remaining required and elective courses have a video conference option.
In your first term of admission, you may be assigned a course as a condition of your admission. Admission condition courses count towards your degree requirements. Students with the following profiles usually have required introductory courses:
- Internationally-trained lawyers: GNRL 6209 – Canadian Graduate Legal Research & Writing (Online) (3 Credits)
- Professionals without a law degree: GNRL 6149 Introduction to Graduate Legal Studies (3 Credits)
Required Courses
The required courses are offered once per year and must be taken in your first and second term as follows:
TXLW 6100 – Tax Policy, Statutory Interpretation and the Foundations of the Taxation of Individuals (6 Credits) – Fall term
TXLW 6201 – Introduction to the Taxation of Corporations and Shareholders (3 Credits) – Winter term
Elective Courses
Elective course offerings vary from term to term. Some options include Comparative VAT, International Taxation, and Managerial Tax Planning. To see course offerings for upcoming terms, review the Course Planning information below.
You must complete at least 30 credits in total from Taxation Law courses. Up to 6 credits may be drawn from courses in unrelated specializations, so long as you have any required prerequisite knowledge for those courses.
Research Requirement
The research requirement can be fulfilled through one of the following three options. Most students elect to fulfill the requirement through option 3:
- A Major Research Paper (70 pages, 6 Credits)
- An Independent Significant Research Paper (30 pages, 3 Credits)
- A Significant Research Paper (30 pages) completed as the means of assessment for one of the courses within the specialization.
Course Planning
Courses are not available every term, so we advise planning your courses in advance.
This tool is for planning purposes only. Selecting courses using this tool does not enroll you in the course or reserve a space in the course for you.
Application Dates
Fall 2024
Application Deadlines:
International Applicants are Encouraged to Apply by: February 1, 2024
Final Deadline: May 1, 2024
Full-time Studies
If you are an internationally-trained lawyer or junior Canadian lawyer who is looking for a full-time program, we offer taxation law in full-time as well.
Faculty
Program director
Jinyan Li
Scott Wilkie
Instructors include
Yi-Wen Hsu
Ed Kroft, K.C.
Amin Mawani
What Our Graduates Say
LLM in Taxation Law
Aaron Grinhaus, LLB, JD, LLM
Lawyer, Grinhaus Law Firm
Osgoode’s LLM in Taxation Law has helped increase the value of my practice by augmenting the quality and depth of the advice I can provide to my clients. It was also a valuable opportunity to explore practical problems academically with some of the greatest legal minds in Canada, and helped me to better understand the issues that shape and influence the law.
LLM in Taxation Law
Michael Saxe, CPA, CA, LLM
Partner, Taxation Services MNP
This program has raised the bar for my future academic endeavours. Osgoode’s LLM in Taxation Law was an exciting and challenging program which developed my understanding and knowledge of tax law beyond my expectations. The faculty and staff were incredibly helpful, professional, and generous with their assistance.
Tuition and Fees
Part-time students pay in six installments over six active terms.
You will be billed an installment for each term in which you enroll in courses. If you complete the program in fewer than six terms, you’ll be billed your remaining installment(s) at the end of your program. If you need more than six terms to complete your credits, extra term fees will apply.
Please note that the tuition/fees displayed here are subject to change, and may vary depending on your entry term.
Domestic
$3,800.79per term for 6 terms
$22,804.74total
$8,008.59per term for 6 terms
$48,051.54total
Students are also subject to supplementary fees including health benefits. Find out more about supplementary fees here.
Admission Requirements
Admission to Professional LLM specializations is competitive. At OsgoodePD, we can help you navigate the process. The Admissions Committee reviews each applicant’s completed file and takes into consideration criteria such as academic background, professional work experience, and whether the program fits your stated goals. The information below represents the minimum requirements for admission consideration to our graduate degree programs – meeting these criteria does not guarantee admission.
JD/LLB degree or undergraduate degree (a graduate degree is an asset to non-legal professionals)
Overall B (75%) average (or equivalent)
Professional work experience (JD/LLB graduates require at least 2 years, while non-legal professionals require at least 5 years of related senior-level experience)
Acceptable English language proficiency (see requirements)
How to Apply
Create Your OsgoodePD Applicant Profile
Create an applicant profile in our online application portal. This portal allows us to gather your information, transcripts, and other documents electronically. You will receive an email with directions outlining how to create a new password for your application, along with a link to access the application.
Upload Application Documents
The following documents are required:
- Resume/CV
- Writing Sample
- Contact Information for Two References
- Transcripts
- Official Proof of Language Proficiency (if applicable)
For more information, see our Application Documents to Upload section.
Pay and Submit
Once your application is completed, you will be required to pay a non-refundable $130 CAD application fee.
Wait for Review
Timelines for decisions vary by program, but we will be in touch if we have questions about your application or need more information.
Frequently Asked Questions
Contact Us
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