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Luke
Chao

Articling Student
  • lchao@airdberlis.com
  • 416.863.1500 x2554
Office:
  • Toronto Office
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  7. Luke Chao

Luke summered at the firm in 2024. He recently graduated from Osgoode Hall Law School. During law school, Luke worked as a research assistant in Taxation Law and competed as an oralist in the Bowman National Tax Moot. Before law school, Luke worked as an assistant professor at the American University of Sharjah in the United Arab Emirates. He also worked as a research associate at Purdue University, where he led a national survey on Chinese scholars in the U.S. The results of this survey were covered by international news outlets and have been widely cited in academic research. Luke holds a Bachelor of Economics from Tianjin University of Science and Technology, a Master of Arts from Beijing Normal University, a Master of Science from the University of Texas at San Antonio and a PhD from the University of Oklahoma. Luke’s academic research has been published in journals such as Social Science Research and the European Journal of Population. After articling, he will be clerking at the Tax Court of Canada. Outside of law, Luke enjoys travelling, camping, caring for his two corgis and tending to his plant collection.

Representative Matters

Representative Matter

Tax Court Delivers First Judicial Guidance on Treatment of Losses Incurred in Bitcoin Theft/Fraud

This landmark ruling delivers the Court’s first judicial definition of Bitcoin and demonstrates how longstanding tax principles apply to a novel asset that has been a persistent source of uncertainty among revenue authorities and taxpayers alike.

December 09, 2025

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July 03, 2024

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