December 5, 2014
Laura Gheorghiu, a student in the Master of Laws program, taxation option (LLM), and Michel Miquelon, a graduate of the same program, received scholarships of $2,000 from the Canadian Tax Foundation and $1,500 from the Tax Executives Institute, respectively, for having the best averages in their year.
Laura Gheorghiu holds three undergraduate degrees (Civil Law and Common Law from McGill University, Business Administration from the University of New Brunswick), and has been an associate with the Gowlings firm in Montréal since 2009, practising with the National Tax Practice Group. Her practice includes providing tax advice on transactions, resolving tax disputes and planning cross-border transactions. Her directed study project concerns the proposed amendments to thin capitalization rules in the 2012, 2013 and 2014 federal budgets, as they apply to Canadian-resident corporations.
Michel Miquelon, CPA, CA, completed his BBA at the School in 2009, his Graduate Diploma in Public Accountancy in 2011 and his LLM in 2014. He is currently a senior tax professional with Ernst & Young s.r.l./S.E.N.C.R.L. His directed study project on trusts and the progressive nature of taxation rates analyzed the measures proposed by the federal Department of Finance to eliminate progressive taxation on trusts and certain estates.
Congratulations to them both on their excellent marks!