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Emily Gilmour

Emily Gilmour

Associate, Taxation

Contact Information

tel: 416.862.4270



Bar Admission

Ontario, 2016


University of Toronto, J.D. (Honours)

Richard Ivey School of Business, University of Western Ontario, H.B.A (Honours, Ivey Scholar)

University of Western Ontario, B.A (Western Scholar)


Emily is an associate in the tax group. Her practice includes international and corporate tax planning, as well as tax dispute resolution.  

Emily graduated with honours from the J.D. program at the University of Toronto. Prior to law school, she obtained an Honours in Business Administration from the Richard Ivey School of Business and a Bachelor of Arts in Political Science from the University of Western Ontario. Emily joined Osler in 2015 as an articling student, completing rotations in Osler’s Tax, Corporate, Litigation and Commercial departments. Emily has completed the Canadian Bar Association’s Tax Law for Lawyers and is currently enrolled in CPA Canada’s In-Depth Tax Course.

  • Leonard Feigman, Q.C. Prize in Evidence
  • Lionel H. Schipper, Q.C. Prize in Corporate & Commercial Law
  • Donald G.H. Bowman National Tax Moot, Participant
  • Ivey Scholar
  • Western Scholar

  • Pro-Bono Students Canada, Medico-Legal Services Toronto Advocacy Project
  • Pro Bono Students Canada, Law Society of Ontario, Complaints Resolution
  • Pro-Bono Students Canada – McCarthy Tétrault Public Interest Internship
  • Law in Action Within Schools, University of Toronto Program Assistant

  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Fiscal Association
  • Law Society of Ontario
  • Ontario Bar Association 

  • Subsection 55(2) Update, Corporate Structures and Groups, Volume XIV No. 3, 2017 (co-authored with Firoz Ahmed).
  • Canadian Royalty Payments to Non-Residents, Tax Management International Journal, Volume 46 No. 10, 2017 (co-authored with Patrick Marley).
  • Thin Capitalization Considerations for Non-Residents Investing in a Canadian Corporation, BNA International Journal, August 10, 2018 (co-authored with Chris Sheridan).