Carole Chouinard
Automatically compiled listing. Details may contain errors.Partner at Gowling WLG
- Called to the bar
- 1986
- Languages
- French, English
Tax LawTax LawAbout Carole Chouinard
Carole Chouinard is an Ottawa tax lawyer and a partner at Gowling WLG, where Carole co-leads the Charities and Not-for-Profit Organizations Group. Charities, non-profits and the donors behind them bring Carole their tax and corporate law questions. The same tax know-how serves companies at home and abroad, along with individuals who live in Canada or outside it.
Ontario called Carole to the bar in 1986, two years after an LLB at the University of Ottawa, and Carole went on to earn an LLM from Osgoode Hall Law School in 1997. Carole's experience includes several years as a Rulings Officer in the Canada Revenue Agency's Income Tax Rulings and Interpretations Directorate. The University of Ottawa has had Carole teaching tax law, both in a visiting role and as a full-time professor.
When the Canadian Chamber of Commerce launched an independent review of the country's tax system in 2020, looking at reforms that could spur growth and help Canada recover from the COVID-19 downturn, Carole was one of the eight special commissioners chosen to lead it. Carole is also a regular speaker at continuing legal education programs, and clients can work with Carole in either English or French.
Practice areas
Tax on deals and reorganizations
Carole works through the tax side of selling a business, whether by shares or by assets, and of reorganizing corporations. The planning work covers how corporations, trusts and partnerships are set up and structured, as well as estate planning.
Charities, non-profits and donors
For tax-exempt organizations and the people who give to them, Carole handles tax and corporate law matters, and Carole structures ventures and transactions for both tax-exempt and taxable entities. Recent writing covers Ontario's ONCA transition and proposed Income Tax Act amendments affecting paragraph 149(1)(l) organizations.
Education & credentials
- LLB, University of Ottawa (1984)
- Called to the bar of Ontario (1986)
- LLM, Osgoode Hall Law School (1997)
Awards & recognition
- Lawyer of the Year, Tax Law, Ottawa, Best Lawyers (2023)
- Lawyer of the Year, Trusts and Estates, Ottawa, Best Lawyers (2022)
- The Best Lawyers in Canada 2027: Charities / Non-Profit Law, Tax Law, Trusts and Estates (recognized since 2018), Best Lawyers (2027)
Publications & speaking
- Impact of proposed Income Tax Act amendments on Paragraph 149(1)(l) Organizations, Gowling WLG (2025)
- Action required: Social clubs and the Ontario Not-for-profit Corporations Act, 2010, Gowling WLG (2024)
- Know your members with certainty: Tackling specific challenges in the ONCA transition, Gowling WLG (2024)
- Launch of the Ontario Not-for-Profit Corporations Act, 2010, Gowling WLG (2021)
- The Dollars and Sense of It All: An Accounting Panel (spousal rollovers and valuing contingent and notional tax liabilities), County of Carleton Law Association, 34th Annual Institute of Family Law Conference (2025)
Memberships & affiliations
- Canadian Association of Gift Planners: Carole is a member of the Canadian Association of Gift Planners.
- Canadian Tax Foundation: Carole is a member of the Canadian Tax Foundation.
- International Fiscal Association: Carole belongs to the International Fiscal Association.
- Society of Trust and Estate Practitioners: Carole is a member of STEP, the Society of Trust and Estate Practitioners.
- Canadian Society of Association Executives: Carole is a member of the Canadian Society of Association Executives.
- Canadian Bar Association: Carole is a member of the Canadian Bar Association.
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This listing was generated by AI from public sources in October 2026. It may contain errors, and we can’t guarantee it’s accurate or complete. Before you rely on anything here, verify it on their firm’s website. Confirm Carole Chouinard’s licence and standing in the Law Society of Ontario directory ↗
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