Bhuvana Rai

Senior Associate

Bhuvana is an associate in the Ottawa office of Borden Ladner Gervais LLP. She is a member of the Tax Group. Bhuvana's practice encompasses taxation, estates, and trust law, including tax dispute resolution.

Bhuvana has appeared before the Tax Court of Canada and the Ontario Superior Court of Justice. Bhuvana has experience in a wide variety of tax matters, including:

  • Director's liability
  • Net worth/indirect verification of income
  • Valuation
  • Transfer pricing
  • Tax treaties
  • Rectification
  • Registered Plans
  • General Anti-Avoidance Rule (GAAR)
  • GST/HST and commodity tax
  • Customs
  • Voluntary Disclosure
Prior to joining BLG, Bhuvana worked at the Tax Litigation branch of the Department of Justice, where she litigated tax disputes against multinational and public institutions. She brings unique insight into navigating the audit, appeals, and litigation process from within the Canada Revenue Agency. Bhuvana clerked at the Tax Court of Canada in 2015-2016.


  • Tax dispute resolution for small, medium, and large enterprises during the CRA objections and appeals process
  • Representing public institutions and businesses in tax disputes with the CRA
  • Drafting wills for individuals
  • Advising international clients on domestic tax obligations
  • Representing clients in employer health tax (EHT) disputes with the Ontario Ministry of Finance

Beyond Our Walls

Professional Involvement

  • Chair, Young Practitioner's Committee, Canadian Tax Foundation
  • Member, Young IFA Network, International Fiscal Association
  • Member, Ontario Bar Association
  • Member, Canadian Bar Association
  • Member, Law Society of Ontario

Bar Admission & Education

  • Ontario, 2015
  • LL. M., York University, 2017
  • J.D., University of Toronto, 2014
  • B.A., University of Calgary, 2012