Curriculum Vitae of Ronald T. Smith
 

 
ACADEMIC / PROFESSIONAL:

Chartered Accountant (1977)

 

Chartered Professional Accountant (2012)

 

Certified as a specialist in investigative and forensic accounting by the Canadian Institute of Chartered Accountants (2000)

 

Certified in Financial Forensics by the AICPA (American Institute of CPAs) (2016)

 

Bachelor of Commerce, Major in Accountancy (1974)

 

Chartered Insurance Professional (1999)

 

Arbitration and Mediation Member of the ADR Institute of Ontario, Inc. (2000)

 

Advanced Mediation Training - ADR Associates, sponsored by The Advocates’ Society, Toronto (1997)

 

Harvard Mediation Workshop, sponsored by The Advocates’ Society, Toronto (1996)

 

Faculty member of the Diploma in Investigative and Forensic Accounting Program, Rotman School of Management, University of Toronto (2001 to 2003)

 

Collaborative Practice: Level I Training (2010) and Level II Training (2012)


 

CAREER:

Founded his own forensic accounting practice in November 1987, currently operating as Smith Forensics Inc. The firm specializes exclusively in litigation support and dispute resolution services. The firm assists clients in the quantification of economic losses and provides forensic accounting and neutral services.
 

From October 1979 to November 1987 specialized in litigation support with a national firm of chartered accountants and was the director of the Toronto office's Litigation Support Services Group from July 1985 to November 1987.

 
Auditor from 1973 to October 1979.


 

CIVIL ASSIGNMENTS HAVE INCLUDED:

Insurance Claims:

            Business Interruption

            Personal Injury (tort and no-fault)

            Products Liability

            Indemnity Bonds

            Property Losses

Breach of Contract Cases

Estate Matters

Negligence Actions

Partner/Shareholder Disputes

Matrimonial Matters

Environmental Damages

Construction Delay Claims

Condominium Fraud


 

CRIMINAL ASSIGNMENTS HAVE INCLUDED:

Securities Violations

Tax Evasion

Homicide/Arson (financial motive)

Employee Theft

Employee Fraud

Condominium Fraud


 

EXPERT WITNESS: Appeared as an expert witness in the Federal Court (Canada), Ontario Court, General Division, Supreme Court of British Columbia, Ontario Insurance Commission and private arbitrations with respect to accounting matters.


 
NEUTRAL SERVICES HAS ACTED AS A:

Mediator, Arbitrator and Umpire.


 

BOOKS:

"Accounting For Damages: A Framework For Litigation Support", Second Edition (Carswell-Thomson Canada Limited - 1993).

 

"Accounting For Damages:  A Framework For Litigation Support" (CCH Canadian Limited - 1987).

 

Contributing author to "Damages For Breach of Contract" (Pitch/Snyder - The Carswell Company Limited - 1990).


 

ARTICLES:

"Red Flags – Be Alert When Taking Over a Property" (Condominium Manager, Fall 2018).

 

"Insurance Claims Versus Subrogated Claims" (Canadian Insurance Accountants Association, Education & Technical Committee Information Circular 1994-2).

 

"Evaluating Offers to Settle and Judgments" (The Advocates' Society Journal, April 1985).

 

"Assessing Damages: An Accountant's Perspective" (The Advocates' Society Journal, December 1984).

 

"The Litigation Accountant as Part of the Litigation Support Team" (The Advocates' Society Journal, May 1984).

 

Article in the April 1996 and Summer 2001 publications of “The Balance Sheet” (publication of the Alliance for Excellence in Investigative and Forensic Accounting of the CICA and its predecessor organization).


 

INTERVIEWS:

DISCOVERY CHANNEL - September 30, 1997

   "Exhibit A Secrets of Forensic Science" - television production.

 

CA MAGAZINE - January/February 1997

    "BRANCH PLANS - Six high-growth areas of specialization".

 

CA MAGAZINE - May 1992

   "MATTERS OF INTEREST - The CICA reaches beyond the core with interest groups".

 

CANADIAN BUSINESS Magazine - January 1985

    "Final tally: how litigation support gets companies a better day in court".


 

PRESENTATIONS:

Presenter at the November 2016 ACMO/CCI-Toronto Condominium Conference session entitled "Fraud – Described, Detected and Deterred".

 

Co-presenter of presentation entitled "Wrongful Death: Quantification of Damages and Related Issues that You were Afraid to Ask" at the Alliance for Excellence in Investigative and Forensic Accounting Conference (2010).

 

Presenter at inSIGHT INFORMATION conference entitled "Litigating Catastrophic Disability and Damages" (2006).

 

Co-presenter of presentation entitled "Damages Quantification" at The 7th Alliance for Excellence in Investigative and Forensic Accounting Conference (2005).

 

Co-presenter of presentation entitled "Personal Injury Update" at The 6th Alliance for Excellence in Investigative and Forensic Accounting Conference (2004).

 

Conducted workshop on the quantification of economic losses at The 2nd Alliance for Excellence in Investigative and Forensic Accounting Conference (2000).

 

Panel member of open forum discussion entitled, "Pitfalls to Avoid in Performing IFA Assignments" at The 1st Alliance for Excellence in Investigative and Forensic Accounting Conference (1999).

 

Numerous presentations regarding the subject of quantification of economic losses to law firms and organizations including:

 

            Insurance Institute of Ontario

 

            Fraudulent and Suspicious Claims.

 

            The Law Society of Upper Canada

 

            Specialty Series in Litigation.

 

            Canadian Bar Association of Ontario

 

            Insurance Law Section.

 

            Waterloo Law Association.

 

            Lincoln County Law Association.


 

OTHER PROFESSIONAL ACTIVITIES:

Co-presenter of deputation on Bill 106 in October 2015 concerning “Condominium Act” revisions. Deputation made to the Standing Committee on Economic and Financial Affairs, Legislative Assembly of Ontario.

 

Member of the board of the Alliance for Excellence in Investigative and Forensic Accounting (formerly the Investigative and Forensic Accounting Interest Group) of The Canadian Institute of Chartered Accountants from 1992 to 2001. Editor of its newsletter from 1992 to 1996.

 

Developed the course entitled "Practice Issues" for the Diploma in Investigative and Forensic Accounting Program, Rotman School of Management, University of Toronto (2001).

 

Member of The Canadian Institute of Chartered Accountants Advisory Group on Money Laundering Legislation (1999-2002).

 

Participant representing The Canadian Institute of Chartered Accountants in Ottawa at the Forum on Organized Crime - sponsored by the Minister of Justice and the Solicitor General of Canada (1996).

 

Requested by the Ontario Human Rights Commission to comment on their proposed "Undue Hardship Guidelines" (1988).


 

PROFESSIONAL

MEMBERSHIPS:

The Chartered Professional Accountants of Canada (formerly the Canadian Institute of Chartered Accountants) and Chartered Professional Accountants of Ontario (formerly the Institute of Chartered Accountants of Ontario).

 

The Canadian Condominium Institute.

 

Community Associations Institute Canada (Chapter of an International Condominium Organization)

 

The Insurance Institute of Canada and the Insurance Institute of Ontario.

 

ADR Institute of Canada, Inc. and the ADR Institute of Ontario, Inc.


 

MATTERS OF NOTE:

Steve Moore et al v Todd Bertuzzi et al
   On-ice assault of an NHL hockey player.
 

Maher Arar et al v Her Majesty the Queen in Right of Canada et al
   Extraordinary rendition of a Canadian citizen to Syria.
 

Lukas Walter et al v Western Hockey League et al
   Class action.
 

Samuel Berg et al v Ontario Hockey League et al
   Class action.
 

Ryan Morrison et al v Cory Greig et al
   Plaintiff awarded $12.4 million in gross damages.
 

Plester v Wawanesa Mutual Insurance Company
   Fire loss, jury awarded plaintiffs $525,000 in punitive damages.
 

Regional Municipality of Ottawa-Carleton v Consumers’ Gas Company et al
   “Lees Avenue” Ottawa, environmental damages.
 

Bobby Hull v Toronto Sun and the Moscow Times
   Defamation.
 

Slaght v Phillips et al
   Decision regarding Rule 53.09 (1) of the Ontario Rules of Civil Procedure.
 

Estate of Todd Baylis et al v Attorney General of Canada et al
   Involved the murder of Constable Todd Baylis.
 

Coralee Smith et al v Attorney General Of Canada in Right of the Minister of Public Safety et al
   Wrongful death of Ashley Smith.
 

Oreth Orlando Bowen et al v Peel Police Services Board et al
   Canadian Football League player assaulted by police.
 

Regina v Joseph Burnett et al
   Tax evasion.
 

Estate of Joseph MacDonald v Ontario Parole Board et al
   Involved the murder of Constable Joseph (Joe) MacDonald.
 

Regina v William Appleton
   First degree murder.
 

Carl Lewis v Der Spiegel
   Defamation.