Lawyer Profile
Laura-Emanuela Gheorghiu
Montréal, Québec

Overview
### Bio
Laura Gheorghiu is a respected tax lawyer and leader of Gowling WLG's Tax Group in Canada. Recognized among the foremost professionals in her field by the *International Tax Review*, *Chambers*, *Lexpert*, and *Best Lawyers in Canada*, she is known for her creative, commercially grounded approach to complex domestic and cross-border tax issues.
Based in Montréal, Laura focuses her practice principally on M&A transactions, cross-border investment structures, corporate reorganizations, clean-economy projects, e-commerce, and the taxation of emerging technologies. She also advises on stock-option plans, employer payroll and pension obligations, federal and Québec value-added taxes (GST/HST and QST), and Québec commodity taxes, particularly in the fuel and alcohol sectors.
Laura complements her advisory work with sophisticated experience in tax dispute resolution, representing clients before the Canada Revenue Agency and Revenu Québec at the audit and notice of objection stages, and preparing voluntary disclosures relating to income tax and sales tax matters.
A sought-after thought leader, Laura regularly shares her insights on key tax developments in top-tier media outlets, including the *Globe & Mail*'s [*Report on Business*](https://www.theglobeandmail.com/files/editorial/Business/ROBmag/ROBMagApril2021.pdf ""), [*BNN Bloomberg*](/news/media-coverage/2025/laura-gheorghiu-weighs-in-on-the-digital-services-tax-and-global-tensions-in-bnn-bloomberg ""), [*Financial Post*](https://financialpost.com/personal-finance/taxes/trump-tax-bill-could-hit-canadian-banks-pension-funds ""), and [*Investment Executive*](/news/media-coverage/2025/laura-gheorghiu-speaks-with-investment-executive ""). She also writes and speaks frequently on a broad range of tax topics in professional and industry forums.
Her past publications include contributions to [*Taxation of Private Corporations and Their Shareholders*](https://www.ctf.ca/EN/Shared_Content/Item_Detail.aspx?iProductCode=TPS5-STU&ProductCategory=BOOKS "") (Canadian Tax Foundation), [*Introduction to International Tax in Canada*](https://www.librairiewilsonlafleur.com/en/produit/introduction-international-tax-canada-carswell/ "") (Thomson Reuters), and the *Business Guide to Environmental Law* (Thomson Reuters).
Outside of her practice, Laura serves as councillor and member of the executive of the International Fiscal Association-Canada, serves on the Québec Practitioners' Committee of the Canadian Tax Foundation, co-chairs the Cross-Border M&A and Joint Ventures Committee (International) of the New York State Bar Association, and co-hosts the TEI International Tax Student Case Competition.
She practises law in English and French and is fluent in Romanian.
### Experience
##### 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.
### Career & education
#### Education
2015
HEC Montréal, LLM (Fisc)
2008
McGill University, LLB, BCL
2005
University of New Brunswick, BBA French Literature
#### Languages
French
English
Romanian
### Publications & speaking engagements
**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.
Practice Areas
Bar Information
Called to the bar: 2009 (QC)
Professional Details
Awards & Recognition
Lieutenant Governor of New Brunswick Award (2005)
McGill University, Frances Norych Memorial McGill Law Entrance Scholarship for academic merit (2005)
McGill University, Stikeman Elliott/Carswell National Tax Award (2007)
HEC Montréal, Board of graduate studies diplomas' merit scholarship (2013)
HEC Montréal, CTF Award for highest average in the LLM (Tax) program (2014)
HEC Montréal, PSB Boisjoli merit scholarship (2014)
Best Lawyers in Canada 2024 (2023)
Best Lawyers in Canada 2025 (2024)
Best Lawyers in Canada 2026 (2025)
Canadian Legal Lexpert Directory 2020 (Lawyer to Watch) (2020)
Canadian Legal Lexpert Directory 2026 (2026)
Chambers Canada 2023 (2022)
Chambers Canada 2024 (2023)
Chambers Canada 2025 (2024)
Chambers Canada 2026 (2025)
International Tax Review: Women in Tax Leaders 2018 (2018)
International Tax Review: Women in Tax Leaders 2017 (2017)
International Tax Review: Women in Tax Leaders 2020 (2019)
International Tax Review: Women in Tax Leaders 2021 (2020)
International Tax Review: Women in Tax Leaders 2022 (2021)
International Tax Review: Women in Tax Leaders 2023 (2022)
International Tax Review: Women in Tax Leaders 2024 (2023)
International Tax Review: Women in Tax Leaders 2025 (2024)
Lexpert Special Edition: Finance and M&A 2026 (Lawyer to Watch) (2026)