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Timothy S. Wach
Partner      Toronto
t  416-369-4645
f  416-369-7250
Timothy S. Wach
  • 1986 Ontario
  • University of Toronto, LLB, 1984
  • University of Toronto, BA in Commerce, 1983

Tim Wach is a partner in Gowlings' Tax Group, working out of the firm's Toronto office. His practice is restricted exclusively to tax matters with an emphasis on international tax as well as mergers, acquisitions and financings for both public and private corporations. He has also worked extensively in the areas of energy, infrastructure and private equity investments and funds.

Tim served from 2009 to 2011 as director of legislative development and chief legislative counsel at the federal Department of Finance. In this position, Tim served as chair of the Interdepartmental Tax Legislation Review Committee, a committee of the Departments of Finance and Justice and the Canada Revenue Agency (CRA), which is responsible for all federal income tax legislation. He was also the Department of Finance representative on the CRA's GAAR Committee, which is the committee that reviews all proposed applications of the "general anti-avoidance rule" under the Income Tax Act. Tim also appeared on a number of occasions as a witness on behalf of the Department of Finance, before the House of Commons Standing Committee on Finance and the Senate Standing Committee on National Finance.

Tim was formerly a member of Gowlings' Executive Committee, and has served as leader of the firm's Tax Group as well as the Toronto Tax Group. He has also served as the Gowlings' representative on the Taxand Global Executive Committee. At Smith Lyons, which merged with Gowlings in 2001, he was formerly partner in charge of finance. Tim is currently a member of the Joint Committee on Taxation of the Canadian Bar Association and CPA Canada.

Tim has been recognized for several years in Chambers Global: The World's Leading Lawyers for Business and Best Lawyers in Canada for Tax law.


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