Emily Gilmour

Emily Gilmour

Associate, Tax

Contact Information

egilmour@osler.com

tel: 416.862.4270

Office

Toronto

Bar Admission

Ontario, 2016

Education

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)

CPA In-Depth Tax Program

Language(s)

English

Emily advises on all aspects of corporate income tax, with an emphasis on investment funds, private equity, securities loans, derivatives, international tax planning, mergers & acquisitions, and corporate finance transactions. Emily has experience representing Canadian and foreign financial institutions and other capital markets participants, including providing advice to mutual funds, hedge funds, ETFs, investment banks, and pension plans.

  • Portfolio Management Association of Canada (PMAC) Compliance Officers’ Network

    Speaker, Recent Changes to CRA Guidelines on FATCA & CRS, 2021

  • IFA Canada Conference Sponsor

    Panelist, Finance Roundtable, Montréal, May 14 - Wednesday 15, 2019

  • Canadian Bar Association
  • Canadian Tax Foundation
  • Investment Funds Institute of Canada (IFIC), Taxation Working Group
  • International Fiscal Association, YIN Committee
  • 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).
  • A discordant jurisprudence: what does it mean to be “Acting in Concert”, Wolters Kluwer Tax Newsletter, Report No. 118, June 2021 (co-authored with Matias Milet).