Grace Pereira

Partner

Toronto
[email protected]
416.367.6092

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 mergers, wind-ups and qualifying dispositions;
  • Transfer pricing;
  • Registered plans; and
  • FATCA & CRS due diligence and reporting.

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

Grace is an active member of the Taxation Working Groups of the Investment Funds Institute of Canada, the Canadian ETF Association and the Portfolio Management Association of Canada and has assisted them with submissions on investment funds industry issues to the Department of Finance and the Ontario Ministry of Finance. She also advises taxpayers in disputes with the Canada Revenue Agency.

Experience

  • 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 2025 edition (and since 2024) of Best Lawyers in Canada® (Tax Law).
  • Recognized in the 2024 edition (and since 2020) of The Canadian Legal Lexpert® Directory (Corporate Tax; Investment Funds & Asset Management - Investment Funds - Tax).
  • Recognized in the 2023 edition of Lexpert Special Edition: Finance and M&A

Bar Admission & Education

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