Curriculum
The program requires completion of 30 credits which include:
- fundamentals Concepts in Tax Law (Law 561 - 3 credits)
- at least 24 total credits done at the 500 (graduate) level
- at least 21 additional credits in tax law and tax policy related course
Required Course (3 Credits)
- Fundamental Concepts in Tax Law (Law 561 - 3 credits)
Fundamental Concepts in Tax Law (LAW 561) is a mandatory course for all LLMT students. This course will take place over the Summer with the majority of the course held online with a short in-person component added to dive deeper into the materials.
Elective Tax and Policy Courses (Minimum 21 Credits)
We offer the following courses to complete the 24 credits required in taxation (in addition to 561):
- Topics in First Nations Law: Aboriginal Taxation (Law 358)
- Taxation of Corporate Reorganization (Law 550 - 3 credits)
- Taxation of Corporations and Shareholders (Law 562 - 3 credits)
- Taxation of Partnerships (Law 563 - 3 credits)
- International Taxation (Law 565 - 3 credits)
- Tax Policy (Law 566 - 3 credits)
- Taxation of Trusts and Estates (Law 546 - 3 credits)
- Tax Administration and Dispute Resolution (Law 567 - 3 credits)
- Topics in Taxation (Law 568 - 1-3 credits)
- Topics in International Taxation (Law 569 - 1-3 credits)
- Directed Research (Law 501 - 2-4 credits) if the research is in the tax law field
Optional Elective Non-Tax Courses (Up to 6 Credits)
In addition to their program requirements, LLM Tax students are free to choose up to 6 credits from most all classes that are offered for 300, 400, or 500 level courses here at the Allard School of Law. The following courses are not open to students in the LLM Tax program:
- First year J.D. courses (200 level courses);
- Courses in the research-based LL.M. and Ph.D. programs (Law 500, Law 610 and Law 611);
- Courses restricted to LLM CL students only (e.g. Law 505, 515, 525) ; and
- Moots, clinical courses, or trial advocacy (e.g. Law 472).
LLM Tax students are able to take up to six (6) credits in other faculties at UBC with the approval of the program director.
Minimum Grading Requirement for Graduate Students
According to the policies of the Faculty of Graduate and Postdoctoral Studies, master’s student may only count six (6) credits of coursework with grades of 60-67% towards a master's program. A standing of Fail (F) will be assigned to courses with grades that fall below 60%. All grades above 90% must be reviewed and approved by the Graduate Committee. A graduate student who fails a course may not take a supplemental exam. If a graduate student has to repeat a failed required course, then the student must obtain a minimum mark of 74%. If the failed course is not a required/mandatory course, the student can choose a different course of the same credit value to replace the failed course.