David L. Smith, C.A.

David L. Smith obtained his “CA” designation in 1959 while at one of the KPMG predecessor firms, becoming a partner in 1968. In 1977 David moved to Coopers & Lybrand as a partner, and in 1989 he was a founding partner in Hayes, Smith & Associates, a “boutique” firm which subsequently merged with BDO Dunwoody.

David retired as a partner with BDO Dunwoody in 2001 but continues his association with them as a consultant.

Over the past 50 years, David has specialized in providing damage loss analyses to both the insurance industry and the legal profession and, as a matter of policy; he believes it is important to act for both claimants and defendants to preserve his professional independence and impartiality.

Mr. Smith is recognized as one of the leading experts in Canada on business interruption insurance and has lectured on that subject to a number of provincial institutes of chartered accountants, the International Institute of Loss Adjusters, the Canadian Bar Association and various other provincial insurance institutes.

David has provided expert witness testimony on numerous occasions in the Federal Court of Canada, the Superior Courts of Nova Scotia, Quebec and Ontario, and the Eastern Caribbean Supreme Court. He has also provided expert opinions at many independent arbitrations and Ontario Municipal Board hearings.

David L. Smith has acted as a mediator and arbitrator in many disputes involving both insurance claims and non-insurance matters. He is a member of the Institute of Chartered Accountants of Ontario, the Arbitration and Mediation Institute of Ontario and the Ontario Insurance Adjusters Association.