Catherine "Cathie" Brayley Counsel


Speaks:  English

Year of Call: 2014 - British Columbia

Year of Call: 1985 - Ontario


Primary office:  Vancouver




Catherine "Cathie" Brayley

Cathie Brayley is a counsel at Gowling WLG's Vancouver office. For more than 37 years, she has worked with clients through all types of tax complexities, including Canada Revenue Agency audits and appeals, buying and selling businesses, structuring international and domestic investments, and personal tax and estate planning. 

Her aptitude for creative and strategic thinking, combined with her practical approach, are complimented by her significant experience in commercial transactions. For Cathie, service is a priority: she is responsive and committed to providing pragmatic solutions to serve her clients' needs. 

Cathie is well-integrated in the business and wider communities and she puts the strength of her network and experience to work for her clients. She is a passionate contributor to the tax community and regularly speaks at seminars and events to educate practicioners and clients in the evolving areas of tax law. She is currently the Past Chair of the Canadian Tax Foundation. 

Career & Recognition

Filter timeline:
  • 2024

  • 2023

    • Rankings & Awards
       2023
      The Best Lawyers in Canada, Trusts and Estates
    • Rankings & Awards
       2023
      The Canadian Legal Lexpert Directory, Corporate Tax
    • Rankings & Awards
       2023
      Lexpert / American Lawyer Guide to the Leading 500 Lawyers in Canada – Corporate Tax
    • Rankings & Awards
       2023
      Highly regarded Women in Tax Leaders, The Comprehensive Guide to the World's Leading Female Tax Advisers - Canada, International Tax Review
  • 2022

    • Rankings & Awards
       2022
      Highly regarded Women in Tax Leaders, The Comprehensive Guide to the World's Leading Female Tax Advisers - Canada, International Tax Review
    • Rankings & Awards
       2022
      Lexpert / American Lawyer Guide to the Leading 500 Lawyers in Canada – Corporate Tax
    • Rankings & Awards
       2022
      The Best Lawyers in Canada, Trusts and Estates
    • Rankings & Awards
       2022
      The Canadian Legal Lexpert Directory, Corporate Tax
  • 2021

    • Rankings & Awards
       2021
      The Canadian Legal Lexpert Directory, Corporate Tax
    • Rankings & Awards
       2021
      Highly regarded Women in Tax Leaders, The Comprehensive Guide to the World's Leading Female Tax Advisers - Canada, International Tax Review
  • 2020

    • Rankings & Awards
       2020
      Highly regarded Women in Tax Leaders, The Comprehensive Guide to the World's Leading Female Tax Advisers - Canada, International Tax Review
    • Rankings & Awards
       2020
      The Canadian Legal Lexpert Directory, Corporate Tax
  • 2019

    • Rankings & Awards
       2019
      The Canadian Legal Lexpert Directory, Corporate Tax
    • Rankings & Awards
       2019
      The Canadian Legal Lexpert Directory, Estate & Personal Tax Planning
    • Education
       2019
      Highly regarded Women in Tax Leaders, The Comprehensive Guide to the World's Leading Female Tax Advisers - Canada, International Tax Review
  • 2018

    • Rankings & Awards
       2018
      Highly regarded Women in Tax Leaders, The Comprehensive Guide to the World's Leading Female Tax Advisers - Canada, International Tax Review
    • Rankings & Awards
       2018
      The Canadian Legal Lexpert Directory, Corporate Tax
    • Rankings & Awards
       2018
      The Canadian Legal Lexpert Directory, Estate & Personal Tax Planning
  • 2017

    • Rankings & Awards
       2017
      The Canadian Legal Lexpert Directory, Estate & Personal Tax Planning
    • Rankings & Awards
       2017
      The Canadian Legal Lexpert Directory, Corporate Tax
    • Rankings & Awards
       2017
      Highly regarded Women in Tax Leaders, The Comprehensive Guide to the World's Leading Female Tax Advisers - Canada, International Tax Review
  • 2016

    • Rankings & Awards
       2016
      Highly regarded Women in Tax Leaders, The Comprehensive Guide to the World's Leading Female Tax Advisers - Canada, International Tax Review
  • 2014

    • Qualifications (Year of Call/Admission, etc.)
       2014
      Year of Call, British Columbia
  • 1999

    • Rankings & Awards
       1999
      Arbor Award, University of Toronto
  • 1985

    • Qualifications (Year of Call/Admission, etc.)
       1985
      Year of Call, Ontario
  • 1983

    • Education
       1983
      LL.B., Windsor Law School, Dean's Medal
    • Rankings & Awards
       1983
      University of Windsor – Robert H. Wilson Award
    • Rankings & Awards
       1983
      University of Windsor – For Special Achievement
  • 1982

    • Rankings & Awards
       1982
      University of Windsor – Harold G. Fox Bursary
    • Rankings & Awards
       1982
      University of Windsor – Osler, Hoskin & Harcourt Award
  • 1981

    • Education
       1981
      University of Windsor – Special Faculty of Law Award
  • 1979

    • Education
       1979
      B.A., St. Michael's College, University of Toronto

Memberships

  • Canadian Tax Foundation
  • Canadian Bar Association
  • Law Society of Ontario
  • Law Society of British Columbia
  • Law Society of Newfoundland & Labrador, 2005 - 2021
  • “Mandatory Reporting”, January 26, 2023, Pacific Business & Law Institute, Tax Law 2023: New Developments in Emerging Issues
  • “Transactional Liability Insurance”, Senior Tax Practitioners’ Forum, Langdon Hall, October 28, 2022
  • “Tax Issues in a Purchase and Sale Agreement”, Pacific Business & Law Institute, Tax Planning for Business Sales, March 29, 2022
  • Co-author, “Transactional Liability Insurance: It About A Lot More than the Money”, Report of the Proceedings of the Seventy-Fourth Tax Conference, 2022 Conference Report, (Toronto: Canadian Tax Foundation, 2023), 16-1:19.
  • Co-author, “Selected Tax Issues in the Purchase and Sale of a Business, St. John’s Tax Seminar, September 2022
  • Co-author, “Capital Gains Taxation in Canada: History and Potential Reforms”, (2021) 2:3 Perspectives on Tax Law and Policy, 9-12.
  • Co-Presenter “Ethics (For Accountants and Lawyers)”, Workshop, Canadian Tax Foundation, November 23, 2021
  • Co-Moderator, CRA Roundtable, Canadian Tax Foundation, Leading Tax Thought, October 2020
  • Co-author, Dealing with the Crown’s Tax and Debt Collections Playbook: Strategies and Best Practices, (Toronto: Canadian Tax Foundation, 2020), 5:1-5:13
  • Co-author, "Canada’s Efforts to Blunt the Economic Impact of the COVID-19 Pandemic", Tax Notes International, Volume 98, Number 3, April 20, 2020
  • "Representing a Business from Start-up to Mature Business", Canadian Bar Association, Skilled Lawyer Series, February 12, 2020
  • Co-author, “Canada’s Efforts to Blunt the Economic Impact of the COVID-19 Pandemic” Tax Notes International, Volume 98, Number 3, April 20, 2020
  • "Structuring the Deal: Asset vs. Share Transactions", Canadian Bar Association, Skilled Lawyer Series, February 6, 2019
  • "Partnership Rollovers and Corporate Mergers", Pacific Business & Law Institute, Taxation of Common Business Transactions program, February 5, 2019
  • Co-author, “Expanding to the U.S. the Right Way – Know Before You Go!”, 2019 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2019) 13:1-48
  • “Charities and NPOs Tax 101”, Pacific Business & Law Institute, Governance and Compliance for Charities and NPOs”, November 14, 2019
  • Panelist, Canadian Tax Foundation, Women in Tax: Celebrating our Success, September 13, 2018
  • Co-author, "Business Transitions other than Sale", Canadian Tax Foundation, 2018 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2018) 12: 1-42. •
  • Author, "It’s 2018: Is there a Place for Trusts?", Canadian Tax Foundation, 2018 St. John’s Tax Seminar (Toronto: Canadian Tax Foundation, 2018) 6:1-19.
  • Co-Presenter, “Income for Tax Purposes: What Corporate Lawyers Need to Know”, Canadian Bar Association, Skilled Lawyers Series, March 6, 2018
  • “Transactions: Tax (Always) Matters”, Canadian Bar Association, May 10, 2017
  • Member of Panel, Policy Conference, Tax Planning Using Private Corporations: Analysis and Discussion with Finance, September 25, 2017
  • Co-Presenter, “Representing a Business: From Start-ups to Mature Corporations”, Canadian Bar Association Skilled Lawyers’ Series, February 9, 2016
  • Co-author, "Ballparks Never Work: A Primer on Valuations", Canadian Tax Foundation, 2017 British Columbia Tax Conference, (Toronto: Canadian Tax Foundation, 2017), 11:1-29
  • Co-author, "Death and Taxes: Uncertainty in 2016 and Beyond", Report of the Proceedings of the Sixty-Seventh Tax Conference, 2015 Conference Report (Toronto: Canadian Tax Foundation, 2016) 26:1-60
  • Co-author, “When is an Inter-Corporate Dividend Not Tax-Free?”, 2015 British Columbia Tax Conference (Toronto: Canadian Tax Foundation, 2015) 6:1-36
  • Co-presenter, “Professional Responsibility and Ethics in a Tax Practice” Workshop, 2014 Canadian Tax Foundation Annual Conference
  • Presenter, “Latest Tax Issues in the Sale or Purchase of a Business”, Law Society of Upper Canada, September 2014
  • Co-author, “Maintaining Effective Status”, 2007 Ontario Tax Conference (Toronto: Canadian Tax Foundation, 2007) 7: 1-27
  • Author, “Current Cases of Interest to Owner-Managers and their Advisors”, 2003 Ontario Tax Conference (Toronto: Canadian Tax Foundation, 2003), 7:1-15
  • Author, “Merging Companies: A Practical Checklist for Amalgamations and Wind-ups” Report of the Proceedings of the Fifty-Second Tax Conference, 2000 Conference Report, (Toronto: Canadian Tax Foundation, 2001) 6:1-58.
  • Author, “Life Pending Neuman”, Report of the Proceedings of the Forty-Ninth Tax Conference, 1998 Conference Report (Toronto: Canadian Tax Foundation, 1998) 15: 1­21
  • Author, “Life Pending Neuman”, 1997 Ontario Ta Conference (Toronto: Canadian Tax Foundation, 1997) 3:1-24.
  • Author, “Selected Issues from Steve’s Perspective” Report of the Proceedings of the Forty-Eighth Tax Conference, 1996 Conference Report (Toronto: Canadian Tax Foundation, 1997) 32B:1-24
  • Author, “Capital Gains Exemption and the CNIL Rules”, Personal Tax Planning Feature (1988) 36:3 Canadian Tax Journal 714-733.
  • Author, “Income or Capital – The Spin of a Coin?” (1986) Volume 8, Supreme Court Law Review 405-429.