Tuition & Student Fees
The LLM Tax Program is charged on a per-credit basis. 30 credits are required to complete the program.
Rates effective May 1, 2025:
| Domestic Students | International Students | |
|---|---|---|
| Per Credit | $1,036.11 | $1,641.27 |
| Program Total (30 credits) | $31,083.30 | $49,238.10 |
You should also anticipate student fees of approximately $1,144 per year. Please see the Graduate and Postdoctoral Studies' website for detailed information on graduate student fees.
Admissions Deposit
The LLM Tax program has a $1,000.00 non-refundable admissions deposit to secure an admitted student's place in the program due at the time an applicant accepts their offer of admission. These admissions deposits are non-refundable, but are credited to the student's account towards their first term in the program.
Scholarships, Bursary and Awards
- NEW FOR 2021-22 - Kellough Tillinghast Nitikman Prize in Tax Law: A $2,000 prize has been made available through an endowment established by Joel A. Nitikman, Q.C. (B.Sc. 1982, LL.B., LL.M.) in honour of Howard J. Kellough, Q.C. and David R. Tillinghast (1930-2018) for the top graduating student in the LLM in Taxation program. Mr. Kellough is a retired tax lawyer and was a founding partner of Mawhinney & Kellough (now Dentons Canada LLP). His practice focused on domestic and international corporate tax matters. He served as Chairman of the Canadian Tax Foundation and the National Tax Section of the Canadian Bar Association. Mr. Tillinghast was an international tax lawyer, and from 1962 to 1965 was the first US Department of the Treasury Special Assistant for International Affairs. He helped develop the US international tax system, the structure of which remains in place today. Mr. Nitikman is a leading Canadian tax litigation lawyer. In 2006 and 2016 he received the Douglas J. Sherbaniuk Distinguished Writing Award from the Canadian Tax Foundation, and in 2012 was awarded a Queen's Diamond Jubilee Medal. The prize is made on the recommendation of the Peter A. Allard School of Law. (First award available for the 2021/2022 winter session.)
- The Law Foundation of British Columbia is providing Graduate Fellowships (up to 6 awards of $15,000 each) to incoming and continuing graduate students. LLM in Taxation students at UBC are eligible, and must apply directly to the Law Foundation.
- Students who have questions about needs-based funding, including student loans, should refer to UBC's Student Financial Assistance and Awards Office.
- The Faculty of Graduate and Postdoctoral Studies’ Funding Databases provides a good starting point for researching external funding opportunities.
Student Fees and Cost of Living
For general information on the costs associated with doing a graduate degree at UBC and living in Vancouver, see the Tuition, Fees and Cost of Living material provided by Graduate and Postdoctoral Studies.
Other Funding Sources
Professional Lines of Credit
Most Law students will have access to professional student lines of credit, many with favourable terms on interest, lending limits, and repayment schedules.
Many financial institutions offer lines of credit and the following banks have developed banking packages specifically for Law students.
Work Learn
Graduate students are eligible for the UBC Work Learn program which provides meaningful work experiences on campus and help you develop your professional skills in a work environment.
Emergency Funding
If you are facing unexpected financial distress or have had a significant change to your financial situation, UBC has several options, including bursaries and short-term loans. Email the Law’s team of Enrolment Services Advisors to schedule a confidential advising appointment to assess your financial situation and get advice on the best course of action for your situation. To be considered for emergency funding, you must demonstrate that all other possible sources of support have been explored. All requests are determined on a case-by-case basis.
GSS Financial Aid - GSFA
The GSS Financial Aid (GSFA), a fund awarded by GSS, aims to support graduate students at Vancouver Campus, experiencing unforeseen financial hardship. Funds are subject to availability; not all eligible applications will be approved. The maximum amount that can be approved for individual applications varies along with the financial capacity of the fund. The current maximum allowable fund for GSFA In 2024 is $1500. For more information and to apply, visit: Graduate Student Society Financial Aid (GSFA).
Domestic Student Loan Eligibility
For the purposes of both federal and provincial student loans, the LLM CL program is considered a 1-year full time program. Students are expected to complete the program in a single year regardless of the number of credits a student is permitted to take in a term by the program.
Students will be eligible for both federal and provincial student loans for 3 consecutive terms from the beginning of their program. Students in additional academic terms beyond the first 3 terms are considered ineligible for any loan funding regardless of the number of credits permitted by the program.
Federal and Provincial student loan eligibility is based on the number of credits taken in a single term. Students taking 9 or more credits in a term will be eligible to apply for full time loans. Students taking 8 or fewer credits in a term will be eligible to apply for part time loans with the understanding that the program is designed to be taken on a full-time basis.
These rules are in accordance with the Canada Student Financial Assistance Act that requires student loan recipients to be attending full-time post-secondary studies as their primary occupation.
Visit UBC Student Services for more information about student loans and how to apply. If you still have questions, you can email an Enrolment Service Professional to discuss your situation more in-depth.