Carolle Fernando

Carolle Fernando

Partner, PwC Law LLP

Carolle is a partner in the Halifax office of PwC Law LLP.

Carolle advises multinational clients on cross-border tax and corporate law matters, advising on and implementing cross-border structures, reorganizations and acquisitions. She has experience advising clients on structuring inbound investments to Canada, unlimited liability companies, cross-border financing structures and tax withholding for cross-border businesses.

Professional Memberships

  • Nova Scotia Barristers’ Society
  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Fiscal Association
  • International Fiscal Association, subcommittee for the Young IFA Network

Publications & Presentations

  • 2017 International Fiscal Association - International Tax Conference (Toronto), moderator for Finance Roundtable
  • 2016 Canadian Tax Foundation - Atlantic Tax Conference, Current Issues Forum
  • De Facto Control and CCPC Status—Recent Developments, Tax Hyperion, Vol. 15, No. 3, 2018
  • Planning Considerations for Taxable Preferred Shares, Tax Hyperion, Vol. 14, No. 6 2017
  • Shopping for Input: Finance Consults on Measures to Prevent Treaty Shopping, Tax Hyperion, Vol. 10, No. 10, 2013
  • Non-Resident Beneficiaries, Tax Hyperion, Vol. 10, No. 7, 2013

Community & Professional Involvement

  • Past Director and secretary of the Nova Scotia Masterworks Awards Foundation



  • LL.B Dalhousie University - 2002
  • BSc Dalhousie University - 1999
  • Nova Scotia Bar - 2003
  • CPA In-Depth Tax Course (Parts I - III) - 2016