Associate Counsel

Gayle Roberts


Gayle Roberts is a member of the Bar in the Province of Ontario and in the State of New York. Gayle practices franchise and commercial law, acting on behalf of franchisors and franchisees with respect to all matters franchising, including, franchise disclosure documents and franchise agreements. She also practices general corporate and commercial law. Prior to joining Hoffer Adler LLP, Gayle acted as a tax lawyer in Toronto and New York, providing advice in connection with complex tax and estate-planning matters.


Franchise Law, Commercial Law

Member, Law Society of Ontario

Member, Canadian Bar Association

Member, Ontario Bar Association

“US Estate Tax: Strangi Upheld” for Canadian Tax Highlights (Aug. 2005).

“European Multi-tiered Structures – a US Trap for the Unwary on a Subsequent IPO,” co-drafted with Joseph Gruber for Lovells’ European Private Equity Newsletter (Dec. 2002).

Report of the New York State Bar Association (Tax Section) on the Proposed Regulations Addressing the Remote Continuity and Continuity of Business Enterprise Doctrines, co-drafted with Dale Ponikvar and Andrew Walker (July 24, 1997).

J.D., Columbia Law School, 1994

B.A. in Economics, Barnard College, Columbia University, 1991

Honourssumma cum laude, Phi Beta Kappa, Distinction on Senior Thesis, Katharine E. Provost Memorial Prize for superior work in economics

Ontario, 2006

New York, 1995

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