Kay Leung

Partner and Co-Chair, Private Client Services and Tax Groups

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Kay Leung

Kay is co-Chair of Torkin Manes’ Private Client Services and Tax Groups, where she has built a robust tax practice with a focus on corporate reorganizations, cross-border transactions,  private businesses and personal tax advice, and estate and succession planning. Kay is committed to providing clients with cost-effective business-oriented tax solutions and acts as a strategic advisor to a number of private companies and high net worth families and, in particular, has counseled many families on optimizing their succession plans.

Leveraging her fluency in Cantonese, as well as her cultural familiarity, over the years, Kay has developed specialized expertise in international tax planning targeted to Asia-Pacific. She is steadfastly committed to providing clients with exceptional service and always seeks ways in which her tax advice can meet their individual needs. She is highly responsive and intuitive, and works tirelessly to ensure she leaves no stone unturned. With their best interests and objectives in mind, Kay invests substantial time to get to know her clients and their unique circumstances and often liaises with their other professional advisors to obtain the comprehensive picture she needs to ideally position her to seamlessly counsel them on their matters.

As an extension of her client work, Kay devotes time to the legal community in various capacities. She is dedicated to mentoring younger lawyers who are launching their burgeoning practices and is a sought-after author and speaker on various tax-related topics, writing extensively for various tax publications and speaking at a number of seminars and conferences covering many different aspects of taxation law. Kay is also on the Editorial Board of Taxes & Wealth Management and is a member of Council for the C.D. Howe Institute’s Fiscal & Tax Competitiveness Council.

Kay is recognized as a leader in Trusts and Estates by The Best Lawyers in Canada.

Other languages spoken: Cantonese and French

Credentials & Affiliations

  • Credentials
  • Memberships
  • Ontario Bar, 2000
  • Quebec Bar, 1998


  • LLB, University of Ottawa, 1998
  • LLL, University of Ottawa, 1997
  • Canadian Bar Association
  • Ontario Bar Association
  • Canadian Tax Foundation