Xue Gao

Xue is an associate in the Tax Group in Osler’s Toronto office. Her practice encompasses a broad range of Canadian tax matters, including public and private M&A transactions, corporate reorganizations, and corporate finance transactions. She also assists clients in resolving tax disputes arising from these matters.

Prior to joining Osler, Xue worked in the tax group of a leading global accounting firm. As both a lawyer and Chartered Professional Accountant (CPA), she brings a multidisciplinary perspective to advising clients on complex tax issues.

Xue is called to the bar in Ontario and New York State and has completed the Canadian Bar Association’s Tax Law for Lawyers program and CPA Canada’s In-Depth Tax Course. Xue joined Osler as a summer student in 2023 and completed her articles with the firm in 2024–2025. She earned her JD from the University of Toronto Faculty of Law in 2024.

Xue serves on the steering committee of the Toronto Chapter of the Canadian Tax Foundation’s Young Practitioners Group.

Saturn Oil & Gas Inc. in its private placement of US$575 million and C$185 million of senior unsecured notes

A syndicate of agents in connection with Sagicor Financial Company Ltd.’s $350-million private placement of senior unsecured notes