Emily Gilmour

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.


Representative Work

Latest Insights

  • Osler Update May 24, 2022

    Bringing ‘offshore’ digital asset transaction information onshore: The OECD’s proposed crypto asset reporting framework

    Osler lawyers share their insights on the OECD’s proposed global tax transparency framework intended to provide for the reporting and exchange of...

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  • Osler Update Aug 30, 2021

    A discordant jurisprudence: what does it mean to be ‘Acting in Concert’?

    Under the Income Tax Act (Canada) taxpayers are deemed to not deal at arm’s length if they are “related”. In all other circumstances, taxpayers...

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Speaking and Writing

Speaking Engagements

speaker 14/5/2019
IFA Canada Conference Sponsor
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Published Work

  • 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).

Credentials

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

Languages

  • English

Professional Affiliations

  • 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