Rory Gillis

Professor Rory GillisRory Gillis joined the Faculty of Law as an Assistant Professor in 2021. His research focuses on tax law, tax policy, and federalism.

Prior to joining Western, Rory was a Visiting Assistant Professor at the University of Toronto. He received his SJD from the University of Toronto, and his BA (summa cum laude) and JD from Yale University, where he was a Senior Editor of the Yale Law Journal. Following law school, Rory served as a law clerk to Justice Morris Fish of the Supreme Court of Canada and practiced law in Toronto.

Academic Degrees:

BA (Yale); JD (Yale); SJD (Toronto)

Phone: 519-661-2111 x86598
Office: LB 23

Research Highlights


Canadian Income Tax Law, 7th ed (Toronto: LexisNexis, 2023) (with David Duff, Geoffrey Loomer and Bradley Bryan)


Rethinking the Division of Tax Room and Revenue in Fiscal Federalism” (2023) 73:2 University of Toronto Law Journal (forthcoming)  

The Limits of Legal Substance: Tax Avoidance and Equitable Remedies after Collins Family Trust” (2022) 66:3 Canadian Business Law Journal (323-337)

Federalism and Interprovincial Infrastructure Disputes in Canada” (2022) 55:1 UBC Law Review (1-50)

"Carbon Tax Shifts and the Revenue-Neutrality Dilemma" (2019) 23 Florida Tax Review 293-348

"Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers"> (2019) 67 Canadian Tax Journal 903-945