Students in the LL.M. in Taxation program are required to complete 30 credits, consisting of 16 required credits in tax law and policy courses, at least 8 elective credits in tax law and policy courses and up to 6 elective credits in other law courses.
- Fundamental Concepts in Tax Law (LAW 561 - 2 credits);
- Taxation of Corporations and Shareholders (LAW 562 - 4 credits);
- Taxation of Partnerships and Other Flow-Through Entities (LAW 563 - 3 credits);
- International Taxation (LAW 565 - 4 credits); and
- Tax Law and Policy Workshop (LAW 566 - 3 credits)
While Fundamental Concepts in Tax Law (LAW 561) will be open only to students enrolled in the program, the other mandatory courses will also be open to students enrolled in the J.D. program under different course numbers. However, LLM Tax students will be subject to separate grading rules applicable to graduate students.
Students in the LLM Tax program are required to complete at least 8 elective credits in tax law and policy courses (up to 4 of which can be a directed research project supervised by a UBC faculty member or can be taken through courses offered at another Faculty on approval by the Director of the Program and the other Faculty), and up to 6 elective credits in other law courses.
Elective tax courses include:
- Taxation (LAW 506- 3-4 credits)
- Taxation of Trusts and Estates (LAW 564 - 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)
All of these courses will also be open to J.D. students under different course numbers, with separate grading rules and additional written assignments for students enrolled in the LLM Tax program.
Elective Non-Tax Courses
In addition to the elective and required tax courses, students will be permitted to take up to 6 credits of non-tax law courses from the regular J.D. program (300 and 400 level) and graduate program (500 level).
Elective Courses Outside the Allard School of Law
In addition to these elective tax courses offered by the Allard School of Law, students can opt to take up to 4 of their elective tax credits through courses offered at another Faculty on approval by the Director of the Program and the other Faculty. Students will also be able to engage in a directed research project supervised by a faculty member at the Allard School of Law, for which they can receive 2 to 4 credits (depending on the length of the written work produced), which can also qualify for the elective tax course requirement.
Courses Not Open to LLM Tax Students
The following courses are not open to students in the LLM Tax program:
- First year JD courses (100-level)
- Courses in the research based LLM and PhD programs (LAW 500, LAW 610 and LAW 611)
- Moots, clinical courses, or trial advocacy (LAW 472)
The courses, seminars or directed research selected by each LLM Tax student must be approved in advance by the Director, Graduate Certificate and Professional Programs.
Under general University regulations a student registered in the LLM Tax program on a part-time basis must complete the program within five years of initial registration.
Minimum grading requirements
Students are subject to the minimum grading requirements as set by the Graduate and Postdoctoral Studies. For master's students, the minimum passing grade is 60% and a student may count no more than 6 credits in 60%-67% range towards their degree. All other credits must be 68% or higher.