Molly Luu

Partner | Toronto

416.595.7903

Portrait of Molly Luu

Overview

Molly Luu is an advocate whose practice focuses on tax litigation. Before joining Miller Thomson LLP, Molly completed her articles at a national law firm in Toronto. After which, she spent a year as a judicial law clerk for the Superior Court of Justice. She then joined a business law boutique where she practised civil and tax litigation as an associate and later as a partner.

Molly is a problem solver. Drawing from her experience as investigative tax counsel who was routinely retained to review unintended tax consequences, she quickly identifies what lies at the heart of a problem.  This enables her to act swiftly and efficiently to address the issue. She is mindful of the fact that less-obvious creative solutions are often the best ones.

Professional achievements & leadership

  • Queen's University Scholarship of Merit (90%+ average)
  • Scotia Bank Leadership Scholarship Winner
  • Queen's University Negotiations Course Award
  • Council Member of the Ontario College of Social Workers and Social Service Workers, appointed by Order in Council 443/2023

Thought leadership

Presentations
  • Moderator, Canadian Tax Foundation’s Ontario Tax Conference, October 28 – 29, 2024
  • University of Toronto, Faculty of Law, Upper Year Moot 2023-2024, Moot Court Judge, February 14, 2024
  • Moderator, Canadian Tax Foundation’s Ontario Tax Conference, October 23 – 24, 2024
  • GTA Accountants & Finance Network: A Primer on Crypto Assets: Maximizing the Use of Tax Losses Related to Crypto Market & Auditing, December 5, 2022
  • GTA Accountants & Finance Network: GAAR and Risky Tax Planning, February 23, 2023
  • Presenter and Panellist: CBA Charity Law Symposium, May 12, 2023
  • Presenter, The Canadian Tax Foundation’s 73rd Annual Tax Conference, November 23 – 25, 2021
  • Presenter, Law Society of Ontario - Taxation Issues for General Practitioners 2021, September 20, 2021
  • Presenter, OBA, How to Manage Clients Insisting on Proceeding with Risky Tax Planning, December 16, 2021
  • Presenter, Law Society of Ontario - Taxation Issues for Real Estate Lawyers 2020, November 17, 2020
  • Co-Chair, Canadian Vietnamese Network - Mayor Bonnie Crombie Scholarship, 2019
  • Presenter, 2018 Toronto Entrepreneurs Conference, May 9, 2018
  • Panelist, Law Society of Ontario's 8th Annual Business Law Summit, May 2, 2018
  • Panelist, Toronto Lawyers Association Nutshell Program: The Present and Future of Legal Services, October 18, 2017
  • Final-round judge at the Ontario Bar Association and Ontario Justice Education Network Law Day Peel Mock Trial
Publications
  • "Tax practice reminder – there is no accountant-client privilege" Tax Times, October, 2024
  • "Getting out of the Heartbreak Hotel of Corporate and Family Law Divorces", Taxes & Wealth Management, March 2024 – Issue 17-1
  • "Takesies Backsies" Estoppel in Tax Disputes", Taxes and Wealth Management, December, 2021
  • "Budget 2021 – Tax enforcement, audits, and oral interviews", Canadian Accountant, June 25, 2021
  • "How Long Can the CRA Hold a Net Tax Refund before Assessing?", Taxes & Wealth Management, November 2020 – Issue 13-3
  • "Audit First, Pay GST/HST Tax Refunds (Much) Later", Canadian Tax Focus, Volume 10, Number 4, November, 2020
  • "Appeals of Charity Revocations: What Is The Proper Standard?", Canadian Tax Focus (CTF Publication), Volume 10, Number 4, November, 2020
  • "Revoking a charity’s registration: The standard of review", Canadian Tax Focus (CTF Publication), Volume 10, Number 3, August 2020, 10-11
  • "To Delay or Not? Extensions by the CRA and the Tax Court of Canada", Taxes & Wealth Management, May 2020 – Issue 13-2
  • "Debating Rebates of NRST", Taxes & Wealth Management, March 2020 – Issue 13-1
  • “When your client sees red”, Canadian Lawyer Magazine, August 8, 2017

Community involvement

  • Canadian Tax Foundation, Planning Committee Member, Ontario Tax Conference
  • Vietnamese Canadian Professional Association

Professional memberships

  • Ontario Bar Association
  • Canadian Bar Association
  • Canadian Tax Foundation

Languages spoken

  • English
  • Vietnamese
  • French

Bar admissions & education

  • Ontario, 2011
  • CPA Canada In-depth Tax Course
  • J.D., University of Western Ontario, 2010
  • B.Com (First Class Honours) – Queen’s University, 2007