Master of Taxation (MTax)

The program information below was valid for the spring 2022 term (May 1, 2022 - August 31, 2022). This is the archived version; the most up-to-date program information is available through the current Graduate Studies Academic Calendar.

The Graduate Studies Academic Calendar is updated 3 times per year, at the start of each academic term (January 1, May 1, September 1). Graduate Studies Academic Calendars from previous terms can be found in the archives.

• Admit term(s) 
  • Fall
• Delivery mode 
  • Off-campus (downtown Toronto)
  • Online
• Delivery mode information 
  • Full-time students complete the program off-campus in Toronto and part-time students complete the program online.
• Length of program 
  • Full-time: 3 terms (12 months) (plus 2 practice terms**)
  • Part-time: 6 terms (24 months)
• Program type 
  • Master's
  • Professional
• Registration option(s) 
  • Full-time
  • Part-time
• Study option(s) 
  • Coursework

• Minimum requirements 
  • Students from a wide variety of backgrounds are welcome.
  • Successful completion of a four-year Honours Degree, or equivalent, with at least a 75% average is required or a three-year Degree, or equivalent, with at least a 75% average, 8 years of Canadian tax-related work experience showing career advancement and a Graduate Management Admission Test (GMAT) score of at least 550, or equivalent Graduate Record Examination (GRE) score using ETS's GRE Comparison Table for Business Schools.
  • A one page statement detailing your interest in the Master of Taxation program.
  • Students will be assessed by an Admissions Committee. Students who are lacking the necessary fundamentals of Canadian income taxation and accounting to begin work in the tax field will be required to successfully complete TAX 600 Introductory Tax and Accounting for MTax Students, a course covering these areas.
  • An interview may also be required.
  • GMAT may be required.
• Application materials 
  • Résumé
    • Detailing the student's previous work experience.
  • Supplementary information form
  • Transcript(s)
• References 
  • Number of references:  2
  • Type of references: 

    at least 1 academic

• English language proficiency (ELP) (if applicable)

Coursework option:

Graduate Academic Integrity Module (Graduate AIM)

Courses 

• Full-time: the full-time option involves three academic terms of 4 courses each (0.50 unit weight), interspersed with two practice terms**. Classes are held in Toronto. Students are required to take the following courses and practice terms in sequence:
  • Term One (fall):
    • TAX 614 An Introduction to Accounting for Income Taxes
    • TAX 616 Tax Research and Statutory Interpretation
    • TAX 619 Taxation of Corporations
    • TAX 620 Introduction to Business Structuring
  • Practice Term (winter)**
  • Term Two (spring):
    • TAX 625 Tax Policy
    • TAX 627 International Tax I
    • TAX 628 Tax Planning for the Owner-Manager and Executive
    • TAX 629 Tax Risk Management
  • Practice Term (fall)**
  • Term Three (winter):
    • TAX 626 Business Structuring
    • TAX 636 Estate & Retirement Planning
    • TAX 637 International Tax II
    • TAX 638 Research Paper
  • **not a degree requirement
  • There are no elective courses.
• Candidates must obtain an overall average of at least 75% in the courses presented in fulfilment of the degree requirements. The records will be reviewed of those whose cumulative average at the end of each term is below 75% and the candidate may be required to withdraw from the program.
• Part-time: the part-time option involves six academic terms of 2 courses each (0.50 unit weight), with no practice terms. Classes are held online in real-time. Over the six academic terms, students are required to successfully complete the following courses:
  • TAX 614 An Introduction to Accounting for Income Taxes
  • TAX 616 Tax Research and Statutory Interpretation
  • TAX 619 Taxation of Corporations
  • TAX 620 Introduction to Business Structuring
  • TAX 625 Tax Policy
  • TAX 626 Business Structuring
  • TAX 627 International Tax I
  • TAX 628 Tax Planning for the Owner-Manager and Executive
  • TAX 629 Tax Risk Management
  • TAX 636 Estate & Retirement Planning
  • TAX 637 International Tax II
  • TAX 638 Research Paper
• Candidates must obtain an overall average of at least 75% in the courses presented in fulfilment of the degree requirements. The records will be reviewed of those whose cumulative average at the end of each term is below 75% and the candidate may be required to withdraw from the program.

Link(s) to courses

• Taxation (TAX) courses