Emily Gilmour

Emily Gilmour

Associate, Tax

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’s practice includes corporate and international tax planning, with a particular focus on investment funds, derivatives, mergers and acquisitions, corporate reorganization, corporate finance,and international tax issues.

Emily also assists in tax dispute resolution in relation to these matters. Emily has completed the Canadian Bar Association’s Tax Law for Lawyers and CPA Canada’s In-Depth Tax Course.

  • 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).