Gary Timm


Gary Timm

100 Queen Street, Suite 1600




K1P 5T8

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Gary Timm is a partner in Deloitte’s Financial Advisory practice. He focuses on engagements involving forensic and investigative accounting, economic-loss analysis and calculations, due diligence assessments, and litigation consulting. He also advises clients on corporate investigations across many industries, including the public sector, pharmaceuticals, financial services, technology, manufacturing, as well as both Canadian and international Indigenous issues.

Gary has more than 33 years of experience in the analysis and quantification of economic damages. He has been involved in many litigation support and damage quantification engagements, including legal disputes and international arbitration cases for both plaintiffs and defendants, and has extensive experience conducting various and diverse investigations on behalf of public and private corporations, multinational organizations, the public sector, and enforcement agencies. His key areas of focus include investigations into allegations of fraud, anti-money laundering, corruption, accounting irregularities, homicide for profit, and other unlawful conduct or unusual circumstances.

Gary is qualified as an expert witness for the Federal Court of Canada, Ontario Court of Justice (general and superior), the New Brunswick Superior Court of Queens Bench, the Quebec Superior Court of Justice, the Permanent (international) Court of Arbitration. He has been called upon to provide expert evidence that has been accepted by various courts and tribunals on matters that include the quantification of economic losses, forensic accounting, and criminal investigations. He speaks regularly to law firms, industry groups, and at conferences.

Gary holds the CA specialist designation in investigative and forensic accounting, and is CPA-certified in financial forensics.

Gary Timm