Laura Gheorghiu

Laura Gheorghiu is a partner in the Montréal office of Gowling WLG, where she works with the National Tax Practice Group. Laura's practice focuses on M&A, cross-border investment structures, corporate reorganizations and providing advice on national and multinational private equity funds. She also has much experience in the taxation of new technologies — in particular, of providers of e-business and blockchain technology solutions.

Laura also advises on issues involving stock-option plans, employer payroll and pension obligations, Federal and Québec value-added taxes (GST/HST and QST) and Québec commodity taxes (in particular, with respect to fuel and alcohol). In the area of dispute resolution, she represents clients in dealing with the Canada Revenue Agency and Revenu Québec at the audit and notice of objection stages and prepares voluntary disclosures on income tax and sales tax issues.

Since 2017, Laura has been recognized as a "Women in Tax Leader" by the International Tax Review. In 2019, she was named a "Rising Star" by the Québec Association in Women in Finance. In 2020, Lexpert ranked her among the "Leading Lawyers To Watch: Corporate Tax."

In addition to writing numerous articles, she often participates in conferences hosted by the Canadian Tax Foundation (CTF), the Association de Planification Fiscale et Financière (APFF), the American Bar Association Tax Section, the New York State Bar Association, the Ontario Bar Association and the Chartered Professional Accountants (CPA) of Canada and Ontario and several Canadian universities.

Laura is a co-author of the second chapter of Taxation of Private Corporations and their Shareholders (CTF), and of the fifth chapter of the Business Guide to Environmental Law, "Taxation and Cost Write-offs." She is a councillor for the International Fiscal Association Canada, sits on the Québec practitioners’ committee of the CTF, and is a trustee of the National Association of Women and the Law (NAWL) Trust.

Laura practises law in English and French, and is fluent in Romanian.

Career & Recognition

Filter timeline:
  • 2020

  • 2019

  • 2018

    • Rankings & Awards
      September 2018
      International Tax Review: Women in Tax Leaders 2018
  • 2017

    • Rankings & Awards
      September 2017
      International Tax Review: Women in Tax Leaders 2017
  • 2015

    • Education
       2015
      HEC Montréal, LLM (Fisc)
  • 2014

    • Rankings & Awards
       2014
      HEC Montréal, CTF Award for highest average in the LLM (Tax) program
    • Rankings & Awards
       2014
      HEC Montréal, PSB Boisjoli merit scholarship
  • 2013

    • Rankings & Awards
       2013
      HEC Montréal, Board of graduate studies diplomas' merit scholarship
  • 2009

    • Qualifications (Year of Call/Admission, etc.)
       2009
      Year of Call, Quebec
  • 2008

    • Education
       2008
      McGill University, LLB, BCL
  • 2007

    • Rankings & Awards
       2007
      McGill University, Stikeman Elliott/Carswell National Tax Award
  • 2005

    • Rankings & Awards
       2005
      Lieutenant Governor of New Brunswick Award
    • Rankings & Awards
       2005
      McGill University, Frances Norych Memorial McGill Law Entrance Scholarship for academic merit
    • Education
       2005
      University of New Brunswick, BBA French Literature

List of Conferences

  • Presenter at the "Corporate Management Tax Conference" organized by the CTF in Toronto (June 5 and 6, 2018).
  • Presenter at the CTF Luncheon Conference Montréal "Impôt de la partie XIII - aspects pratiques" (March 2, 2018).
  • Organizer and presenter at the Blockchain and Taxes workshops and conferences in Montréal and Ottawa (February and March 2018).
  • Presenter on the "Tax & Securities aspects of blockchain" panel organized by McGill College for the Innovation Week in Montréal (February 21, 2018).
  • Presenter at the "Femmes en droit : pratiquer à sa façon" organized by the Université de Montréal (January 30, 2018).
  • Moderator at the CTF Luncheon Conference Montréal "Discussions pratiques en matière de divulgations volontaires" (January 19, 2018).
  • Presenter at McGill for the students "Careers in tax and corporate & securities law" organized by Gowling WLG in Montréal (January 15, 2018).
  • Presenter at "Blockchain Impact: Bootcamp & Event" organized by FinTech Canada in Toronto (December 9, 2017).
  • Presenter at "Blockchain: recent developments and applications" organized by Gowling WLG à Montréal (November 22, 2017).
  • Presenter at the "69th Annual Tax Conference - The Multilateral Instrument: A Canadian Perspective" organized by the CTF at Toronto (November 20, 2017).
  • Presenter at the CTF Luncheon Conference Montréal on "The Multilateral Instrument: A Canadian Perspective" (May 29, 2017).
  • Presenter at the CTF Luncheon Conference Montréal on "International Financing" (February 17, 2017).
  • Moderator at the CTF Panel Discussion on "Jean Coutu Groupe / Fairmont Hotels Inc. - Supreme Court decisions on Rectification" (January 23, 2017).
  • Presenter of a workshop at the CTF 68th Annual Tax Conference on "The Thin Capitalization Rules" (November 27, 2016).
  • Presenter of a workshop for CTF Montréal on "Thin-Capitalization Rules: The details (including relevant 2016 Federal Budget proposals)" (May 17, 2016).

List of Publications

  1. Back-to-Back Royalty and Character Substitution Rules, Canadian Tax Focus, Volume 6, Number 4, November 2016.

Representative Work

Laura has acted for:

  • an international P3 construction consortium in establishing its investment structure to carry out the construction of a highway in Quebec;
  • a large public multinational company establishing a new data center in Canada;
  • a multinational clothing retailer expanding into the North American market through Canada;
  • a multinational construction company establishing a human resources office in Canada; and
  • a non-resident food flavouring manufacturer assisting with the income tax and sales tax aspects of the expansion of their sales operations into Canada.