LLM in Taxation (LLMT)
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Overview
The LL.M. in Taxation is a one year, full time non-thesis degree, with a part-time option. Students in the LLM Tax program complete 30 credits, consisting of 6 credits for the required course in Foundations in Tax Law. Out of the 30 credits, at least 24 elective credits have to be taken in tax law and tax 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. For most full-time students, two academic terms plus the mandatory introductory intensive course taught from July to August will be required to the complete the course requirements.
What makes the program unique?
The LL.M. in Taxation will provide graduates with a depth of knowledge and level of technical expertise in tax law beyond that which can be acquired in a basic law degree or other relevant disciplines. Mandatory courses will ensure that students have a solid foundation in core areas of tax law and practice, while optional courses will give students the ability to develop expertise in areas of interest.
Quick Facts
Program Enquiries
Admission Information & Requirements
1) Check Eligibility
Minimum Academic Requirements
The Faculty of Graduate and Postdoctoral Studies establishes the minimum admission requirements common to all applicants, usually a minimum overall average in the B+ range (76% at UBC). The graduate program that you are applying to may have additional requirements. Please review the specific requirements for applicants with credentials from institutions in:
Each program may set higher academic minimum requirements. Please review the program website carefully to understand the program requirements. Meeting the minimum requirements does not guarantee admission as it is a competitive process.
English Language Test
Applicants from a university outside Canada in which English is not the primary language of instruction must provide results of an English language proficiency examination as part of their application. Tests must have been taken within the last 24 months at the time of submission of your application.
Minimum requirements for the two most common English language proficiency tests to apply to this program are listed below:
TOEFL: Test of English as a Foreign Language - internet-based
Overall score requirement: 100
Reading
25
Writing
25
Speaking
21
Listening
25
IELTS: International English Language Testing System
Overall score requirement: 7.0
Reading
7.0
Writing
7.0
Speaking
6.5
Listening
6.5
Other Test Scores
Some programs require additional test scores such as the Graduate Record Examination (GRE) or the Graduate Management Test (GMAT). The requirements for this program are:
The GRE is not required.
Prior degree, course and other requirements
Prior Degree Requirements
Applicants generally will be required to hold a J.D. or LL.B., but may also include other candidates with a relevant undergraduate degree, a superior academic record, and significant work experience in the field of tax.
2) Meet Deadlines
July 2025 Intake
Application Open Date
01 August 2024Canadian Applicants
International Applicants
3) Prepare Application
Transcripts
All applicants have to submit transcripts from all past post-secondary study. Document submission requirements depend on whether your institution of study is within Canada or outside of Canada.
Letters of Reference
A minimum of three references are required for application to graduate programs at UBC. References should be requested from individuals who are prepared to provide a report on your academic ability and qualifications.
Statement of Interest
Many programs require a statement of interest, sometimes called a "statement of intent", "description of research interests" or something similar.
Supervision
Course-based programs do not have a thesis component. While they may assign academic advisors to students, they do not require applicants to reach out to individual professors / faculty members to seek commitment as their thesis supervisor. Please do not contact faculty members for the purposes of thesis supervision if you are applying to this program.
Citizenship Verification
Permanent Residents of Canada must provide a clear photocopy of both sides of the Permanent Resident card.
4) Apply Online
All applicants must complete an online application form and pay the application fee to be considered for admission to UBC.
Research Information
Research Facilities
Allard Hall, the home of the Peter A. Allard School of Law, was opened in 2011. The latest technology connects the Faculty with campuses, courthouses and offices around the world, and a new, state-of-the-art UBC Law Library serves as a vital academic hub for students and the legal community. Natural light, contemporary classroom designs, expanded student service spaces, a student forum space at the centre of the building, and new research spaces are all part of the new facility. The Law Library has a research collection of approximately 225,000 volumes.
Tuition & Financial Support
Tuition
| Fees | Canadian Citizen / Permanent Resident / Refugee / Diplomat | International |
|---|---|---|
| Application Fee | $116.25 | $168.25 |
| Tuition * | ||
| Tuition per credit | $1,015.80 | $1,563.12 |
| Other Fees and Costs | ||
| Student Fees (yearly) | $1,116.60 (approx.) | |
| Costs of living | Estimate your costs of living with our interactive tool in order to start developing a financial plan for your graduate studies. | |
| Deposit to accept offer (if admitted) | ||
| Deposit requirement | $1000.00 | $1000.00 |
All fees for the year are subject to adjustment and UBC reserves the right to change any fees without notice at any time, including tuition and student fees. Tuition fees are reviewed annually by the UBC Board of Governors. In recent years, tuition increases have been 2% for continuing domestic students and between 2% and 5% for continuing international students. New students may see higher increases in tuition. Admitted students who defer their admission are subject to the potentially higher tuition fees for incoming students effective at the later program start date. In case of a discrepancy between this webpage and the UBC Calendar, the UBC Calendar entry will be held to be correct.
Financial Support
Applicants to UBC have access to a variety of funding options.
Employer support
Organizations may provide their employees with tuition benefits as part of an employment package to support lifelong learning of their workforce.
Scholarships & awards (merit-based funding)
Professional / course-based programs usually do not provide merit-based funding. Some programs may offer bursaries.
Financial aid (need-based funding)
Canadian and US applicants may qualify for governmental loans to finance their studies. Please review eligibility and types of loans.
All students may be able to access private sector or bank loans.
Foreign government scholarships
Many foreign governments provide support to their citizens in pursuing education abroad. International applicants should check the various governmental resources in their home country, such as the Department of Education, for available scholarships.
Working while studying
The possibility to pursue work to supplement income may depend on the demands the program has on students. It should be carefully weighed if work leads to prolonged program durations or whether work placements can be meaningfully embedded into a program.
International students enrolled as full-time students with a valid study permit can work on campus for unlimited hours and work off-campus for no more than 20 hours a week.
A good starting point to explore student jobs is the UBC Work Learn program or a Co-Op placement.
Tax credits and RRSP withdrawals
Students with taxable income in Canada may be able to claim federal or provincial tax credits.
Canadian residents with RRSP accounts may be able to use the Lifelong Learning Plan (LLP) which allows students to withdraw amounts from their registered retirement savings plan (RRSPs) to finance full-time training or education for themselves or their partner.
Please review Filing taxes in Canada on the student services website for more information.
Cost Estimator
Applicants have access to the cost estimator to develop a financial plan that takes into account various income sources and expenses.
Career Options
Enrolment, Duration & Other Stats
These statistics show data for the LLM in Taxation (LLMT). Data are separated for each degree program combination. You may view data for other degree options in the respective program profile.
ENROLMENT DATA
| 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|
| Applications | 47 | 27 | 33 | 18 | 38 |
| Offers | 27 | 16 | 26 | 10 | 23 |
| New Registrations | 10 | 10 | 14 | 6 | 15 |
| Total Enrolment | 19 | 18 | 15 | 15 | 17 |
Completion Rates & Times
Disclaimer
Further Information
Specialization
Faculty Overview
Academic Unit
Program Identifier
July 2025 Intake
Program Enquiries
Departments/Programs may update graduate degree program details through the Faculty & Staff portal. To update contact details for application inquiries, please use this form.
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