The Brit came under fire for his mean-spirited humour at the prizegiving and received an onstage dressing down from Tom Hanks, who took the stage with Allen after Gervais had poked fun at the Santa Clause star.
Gervais maintains none of the celebrities he poked fun at took offence, but he admits he may have upset Allen.
He tells Rolling Stone, "The thing about that gag is, even though Tim Allen is one of the most successful comedic actors in the world, who would look good against Tom Hanks? That's all I was saying.
"Tim Allen might have been taken aback by it and, if so, I'm sorry, but I won't apologise for the joke. The joke is justified. I had no bad intentions."
In a post on his blog days after he hosted the Globes, Gervais insisted Hanks and Allen weren't offended by his humour - and he was drinking with them after the show.