David Smith is a partner and senior member of our tax group with extensive experience in income tax matters of all kinds, including international taxation, cross-border and domestic mergers and acquisitions, corporate reorganizations and restructurings, corporate finance, trusts and tax dispute resolution.

David is a Contributing Editor (tax) to Carswell's Business Valuation Service and a co-author of the chapter on "Tax Considerations" in Hughes and Woodley on Patents, Hughes on Copyright & Industrial Design and Hughes on Trade Marks (Butterworths). For a number of years, he contributed a monthly tax column for The National, the magazine of the Canadian Bar Association, and was a member of the Editorial Board of Ward's Tax Law and Planning, a multi-volume service previously published by Carswell.

David has written, instructed and lectured on taxation and estate planning for various organizations, including the Canadian Tax Foundation, the Canadian Bar Association, the Law Society of Upper Canada, the American Bar Association, the International Bar Association and the International Fiscal Association. He was formerly Co-Chairman of the Joint Committee on Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants and Chairman of the National Taxation Section of the Canadian Bar Association. David is a former Chair of the Board of Governors of the Canadian Tax Foundation. He is currently the Chair of the Toronto General & Western Hospital Foundation.

David is annually recognized as one of the most frequently recommended corporate tax law practitioners and repeatedly recommended personal tax planning practitioners in the Canadian Legal LEXPERT Directory and is named annually in LEXPERT/American Lawyer Media's Guide to the Leading 500 Lawyers in Canada.  Year over year he is ranked as one of Canada's leading tax practitioners in international guides, including Law Business Research's The International Who's Who of Business Lawyers and The International Who’s Who of Corporate Tax Lawyers, Euromoney's annual Guide to the World's Leading Tax Advisors, International Tax Review's Top Tax Advisors in Canada, Global Counsel 3000, PLC Which lawyer? and Chambers Global's The World's Leading Lawyers.  Since 2001, Chambers has given him the highest possible ranking in Canadian corporate tax law. David was named one of the world's top 20 tax lawyers in Euromoney Legal Media Group's The Best of the Best 2000 and again in The Best of the Best 2002.

David received his B.A. in 1963 from the University of Manitoba and his LL.B. in 1966 from the University of Toronto (Gold Medallist). He was appointed Queen's Counsel in 1984.

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