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' National Tax Practice 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 recently served as director of legislative development and chief legislative counsel at the federal Department of Finance. In that 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, has served as leader of the Firm's National Tax Practice Group and of the Toronto Tax Practice Group, and was formerly partner in charge of finance at Smith Lyons (which merged with Gowlings in 2001). Tim currently sits as the Firm's representative on the Taxand Global Executive Committee and currently is a member of the Joint Committee on Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants.

Tim is recognized in Chambers Global: The World's Leading Lawyers for Business 2013 for Tax.


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