Shira Kalfa
Founder
Shira Kalfa is founder and principal lawyer at Kalfa Law Firm. Shira’s practice is focused in corporate-commercial and private M&A law, including tax-driven corporate reorganizations, business establishment, equity funding, private placements, commercial financing, secured and unsecured lending, commercial leasing and contract law. Shira’s specialization in private M&A law has allowed her to work within a variety of industries ranging from construction to hospitality, education, manufacturing, health care, fitness, retail, wholesale, real estate and others, managing approximately 50+ business transactions a year. Shira specializes in serving small to medium-sized businesses with an enterprise value ranging from $1 million to $30 million.
With a history working in tax law, Shira also provides her clients with tax planning advice to minimize tax obligations, primarily for small business owners in the context of the sale or purchase of a small business. A particular focus of her work is within tax-driven corporate reorganizations and planning strategies such as section 85, 86, purifications, butterflies and the like.
Shira graduated from York University achieving the highest academic accolade of Summa Cum Laude in 2012. She graduated from Western Law in 2015, with a specialization in business law. After several years of experience in one of the largest firms in central Ontario, Shira opened her own law practice in 2018.
In her spare time, Shira runs after three young boys and can be found in the gym lifting weights or enjoying a glass of Barolo from her extensive wine collection.
Awards and Recognitions:
- Shira has been invited to speak at the Ontario Bar Association’s (OBA) Continuing Professional Development (CPD) seminars which provide continuing education courses to lawyers on the topic of tax law in the context of private M&A transactions.
- Shira has been invited to speak at the International Business Brokers Association, Canada Division, in respect of the ongoing professional education of business brokers across Canada on the topic of transactional law.
- Shira was nominated as Businesswomen of the Year and Kalfa Law Firm has been nominated as Small Business of the Year by Canadian SME National Business Awards in 2020.
- Kalfa Law Firm has been nominated for ‘Best Law Firm’ by the Toronto Star’s Reader’s Choice Awards in 2021.
- Shira was twice nominated for the RBC Canadian Women Entrepreneur Awards as a Women of Influence in 2021 and again in 2023. The RBC Canadian Women Entrepreneur Awards is the premier national awards program celebrating the achievements of the most successful women in Canada who have demonstrated excellence in their industries.
- In 2023 and 2024, Shira was recognized by Best Lawyers, One’s to Watch© for her high caliber work in corporate law.
- In 2023, Shira was featured in Canada’s Top 100 Professionals Magazine.
- Shira was recognized as a ‘Lawyer to Watch’ in the Lexpert’s Rising Stars 2023 Awards© and is featured in the 2024 Canadian Legal Lexpert Directory.
- Shira has appeared on Newstalk 1010, and has been featured as a contributor in the Toronto Star, The Globe & Mail and the Hill Times.
- Shira’s articles have also been published in the Lawyers Daily, a lawyers news publication focusing on new developments in the law.
Ghazal Hamedani
Partner
Ghazal Hamedani is a Partner at Kalfa Law Firm. With a comprehensive corporate and commercial practice, Ghazal specializes in private mergers and acquisitions, corporate reorganizations, ESG (Environmental, Social, and Governance), corporate governance, and private financing. Her experience spans multiple industries, where she has successfully represented private companies in a wide range of transactions, including private placements, acquisitions, and dispositions of shares and assets. Ghazal brings a powerful combination of legal expertise, strategic insight, and leadership to Kalfa Law making her an invaluable asset to clients navigating complex corporate matters.
Prior to rejoining Kalfa Law Ghazal honed her skills at a full-service national law firm, where she worked with both start-ups and large corporations, advising on everything from early-stage legal frameworks to multi-million-dollar M&A transactions. Her extensive background in transactional law enables her to provide sound legal advice that aligns with clients’ business objectives, ensuring seamless execution of corporate deals.
Ghazal holds a Bachelor of Laws (LL.B.) from Cardiff University and has pursued advanced certificates in ESG and Climate Risk Law from Osgoode, as well as Corporate Strategy from the University of London. Her dedication to staying ahead of emerging legal trends is reflected in her deep knowledge of sustainable finance, carbon markets, and climate risk management, areas in which she has published extensively.
Publications and Thought Leadership
Ghazal has co-authored and contributed to several high-profile publications, including:
- Carbon Finance Series in collaboration with P. Jason Kroft – Law 360 Canada (formerly The Lawyers Daily), 2022-2023:
- Sustainable Finance and Carbon Market: An Overview on Carbon Financing
- Regulating the Carbon Market: Canada’s Federal Carbon Pricing Regime
- Provincial Carbon Regimes: Mixed Bag to Fight Climate Change (also published in Energy Regulation Quarterly (ERQ) and Mondaq)
- Canada’s Voluntary Carbon Market (VCM)
- Ghazal Hamedani and P. Jason Kroft. OSFI’s Guideline B-15 on Climate Risk Management – MT Biosphere, 2022
- Ghazal Hamedani and P. Jason Kroft. Ontario’s Transition to EPS Program – MT Biosphere, 2022
- Ghazal Hamedani. Duty of Good Faith and its implications on performance and negotiation
of commercial contracts in Canada post Covid-19 – Law Insider, 2020
Ghazal is passionate about fostering collaboration within the legal and business communities. She is actively involved in promoting industry best practices and contributes to ongoing discussions on key legal issues through her role as a Public Affairs Liaison at the Ontario Bar Association (OBA). In this capacity, she advocates for OBA members, facilitates meaningful dialogue between legal professionals and policymakers, and plays a pivotal role in shaping the future of corporate law in Ontario.
Ghazal’s thought leadership extends to her participation in OBA’s Continuing Professional Development (CPD) seminars, where she is invited to speak on corporate restructuring, particularly in the context of private M&A transactions, providing valuable insights to her peers and fostering continued education within the profession.
Ghazal is committed to excellence in corporate law and looks forward to leveraging her expertise to help clients achieve their business goals while contributing to the advancement of the legal profession.
Zuzanna Kuza
Associate
Zuzanna Kuza is an Associate at Kalfa Law Firm practicing within the area of corporate-commercial and private mergers & acquisitions.
Zuzanna’s experience has been focused in the purchase and sale of businesses by way of share or asset acquisition or sale, corporate reorganizations including tax-driven rollovers or freezes, franchising transactions, commercial financing and real estate, and complex contract drafting and negotiations. She has assisted investors, stakeholders, developers and businesses across multiple industries including pharmaceutical, automotive, medical, manufacturing and construction.
Prior to joining Kalfa Law Zuzanna has gained significant legal and industry experience leading a well-established boutique firm’s corporate department, where she served small to medium sized businesses, providing her clients with strategic, practical and tailored business law advice. Zuzanna also brings the advantage of Bay Street expertise, having worked at Canada’s top law firm specializing in commercial leasing and real estate, and experience in the public sector, having been a part of a Crown Corporation’s legal team.
Zuzanna holds a Juris Doctor (J.D.) degree from University of Ottawa and is currently completing an International Master in Law (L.L.M.) degree in International Business and Corporate Law from the Rome Business School. Through continuing her education, she is dedicated to providing the highest quality of legal advice to both domestic and international business clientele.
Outside the office, Zuzanna devotes her time to her family and chocolate labrador Bedo, enjoys travelling, skiing and playing squash.
Publications and Awards:
- “What Determines a Contract of Carriage” – Toronto Law Journal (May 2016)
- “Protection of Commercial Speech in Canada: Standard of Review” – University of Ottawa Law Review (recommended for publication by Prof. Thomas Cottier, Managing Director of the World Trade Institute) (January 2017)
- Reader’s Choice Award winner for Best Law Firm Corporate & Real Estate Department – Lawson Clark & Oldman P.C. 2020-2023
Anna Fiore
Senior Corporate-Commercial Law Clerk
Anna is a senior corporate-commercial law clerk and office manager at Kalfa Law Firm. Anna assists in both our corporate and commercial divisions and is integral to the firm’s operations. Anna has been law clerking for 15 years and genuinely enjoys working in the legal profession and helping clients.
Anna graduated from Seneca College with a High Honours Law Clerk Diploma.
After hours you can find Anna playing sports, attending a comedy show or simply just hiking around our beautiful city.
Adriana Diamond
Corporate-Commercial Law Clerk
Adriana is a corporate-commercial law clerk at Kalfa Law Firm.
Prior to joining Kalfa Law Adriana spent three years at a large international law firm as a commercial real estate law clerk with a focus on transactional work in the energy sector. Adriana has experience in acquisitions, dispositions, and financing for both retail and large infrastructure projects. At Kalfa Law Adriana is our senior corporate law clerk handling all corporate matters from incorporations to amalgamations, dissolutions, continuances, and amendments, as well as complex internal tax-driven reorganizations such as s.85 and 86 freezes and rollovers.
Adriana graduated from York University with a bachelor’s degree in Psychology and later from Seneca College with a Law Clerk Accelerated Diploma with Honours.
Adriana is a fierce advocate for animal rights and environmental issues. In her spare time, Adriana enjoys the great outdoors and can be found hiking, biking, and kayaking.
Kim Ramharakh
Administrative Support Clerk
Kim is our Administrative Support Clerk at Kalfa Law Firm.
As the first point of contact for both prospective and returning clients, Kim assesses our clients needs and provides support throughout the retention process until the matter is handed off to the assigned lawyer.
Kim brings extensive knowledge across various administrative domains to our firm. Before joining Kalfa Law she served as the Senior Administrative Assistant at a pharmaceutical and biotechnology consulting firm, where she supported the Managing Director/CEO and a dynamic team of 20 directors. Prior to that, she spent 14 years at a B2B company in Toronto, where she handled office management, accounting, purchasing, and sales and marketing.
Kim is deeply passionate about law and is dedicated to her role at the firm. She is committed to continuing her training in corporate law and the private M&A sector.
Outside of work, Kim enjoys spending time with her husband and two sons. She also takes pleasure in cooking healthy meals for her family and listening to audiobooks as part of her ongoing learning.
Kim graduated Law & Security Administration from Durham College with continuing education in Psychology at Ontario Tech University and Accounting at Seneca College.
