Jenifer Elmy

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Year of Call: Ontario, 2017

Overview Representative Work Associations & Memberships Education

Jenifer is a lawyer at BMKP Law practicing in the areas of pension, benefits and executive compensation law.

Jenifer maintains a broad practice covering all aspects of pension, benefits and executive compensation law. Jenifer advises public and private sector pension plans on plan design, investments, funding, administration, regulatory compliance, and governance. 

Jenifer has built a strong skillset in Canadian taxation through the completion of the Canadian Institute of Chartered Accountants In-Depth Tax Course and from her previous experience providing investment and tax structuring advice to public and private pension plans. Jenifer regularly provides advice on source deductions and tax reporting related to employee compensation and taxable benefits. 

Jenifer also has a depth of experience working on corporate transactions, including mergers & acquisitions and corporate reorganizations.

Representative Work

  • Regularly provides advice to tax exempt entities on their proposed investments, including assisting with the negotiation of fund documents.
  • Assisted numerous employers in the negotiation of buy-out and buy-in annuity policies for defined benefit pension plans.
  • Drafted and advised on the implementation of various incentive compensation plans.
  • Advised an Ontario broader public sector employer and its investment manager in the transfer and consolidation of its pension plan assets within a newly-created jointly sponsored pension plan.
  • Assisted an expert panel in the development of its non-binding recommendations to make a public sector pension plan fully-funded and sustainable for the future. 
  • Assisted with the development of funding policies during collective bargaining. 

Associations & Memberships

  • Association of Canadian Pension Management | Member
  • Canadian Bar Association | Advocacy and Government Relations Committee, Pension and Benefits Law and Taxation Law Sections | Member
  • Ontario Bar Association | Pension and Benefits Law Section | Executive Member
  • Ontario Bar Association | Taxation Law Section | Member
  • Canadian Tax Foundation | Member
  • Canadian Pension & Benefits Institute | Member


  • University of Windsor, J.D.
  • University of Detroit Mercy, J.D.
  • University of Toronto, Hons. B.A.
  • Canadian Institute of Chartered Accountants In-Depth Tax Course

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