Grace Pereira



Grace has a taxation of investment funds practice, where she advises funds, their managers and sub-advisers. Her experience includes:

  • structuring new products
  • restructurings
  • acquisitions
  • investment fund wind-ups
  • registered plans

Grace also assists Canadian financial institutions with their FATCA & CRS due diligence and reporting compliance obligations.

In her taxation of executive compensation practice, Grace is involved in all aspects of the design and implementation of tax-effective executive compensation plans for public and private employers. This includes:

  • stock option plans
  • share appreciation rights
  • share bonus and share purchase plans
  • restricted share unit (RSU) plans
  • deferred share unit (DSU) plans
  • performance-based medium and long-term incentive plans

She also advises taxpayers in disputes with the Canada Revenue Agency (CRA), including acting for taxpayers in respect of transfer pricing disputes.


  • Advising a Canadian Schedule 1 bank in the creation and launch of a series of new exchange-traded funds (ETFs) in the Canadian market.
  • Advising on the establishment of publicly-listed real estate investment trusts (REITs) in the Canadian market.  
  • Advising on the transfer pricing disputes relevant to Canadian-based global investment managers.

Beyond Our Walls

Professional Involvement

  • Member, Canadian Bar Association
  • Member, Canadian Tax Foundation
  • Member, Tax Working Group, Portfolio Management Association of Canada
  • Member, Tax Working Group, Canadian ETF Association
  • Member, Taxation Working Group, The Investment Funds Institute of Canada

Community Involvement

  • Portuguese-Canadian Lawyers Association

Awards & Recognitions

  • Recognized in the 2022 edition (and since 2020) of The Canadian Legal Lexpert® Directory (Investment Funds & Asset Management - Investment Funds - Tax).

Bar Admission & Education

  • Ontario, 1999
  • LLB, Queen's University, 1997
  • BA (Hons.), Queen's University, 1994