log in
Print | Back

Lawson Lundell LLP

James D. Fraser

James D. Fraser

Partner

Expertise

  • Administrative Law
  • Litigation
  • Property Tax
  • Real Estate

WSG Practice Industries

Activity

Lawson Lundell LLP
British Columbia, Canada

Profile
Jim has extensive experience in civil litigation of commercial disputes, and particular expertise in administrative litigation of property tax, grants in lieu of property tax, commodity tax, expropriation and commercial lease disputes.

As a leading British Columbia practitioner in property tax law, Jim has advised clients since 1993 on tax planning, negotiations and appeals before tribunals including the Property Assessment Appeal Board and Federal Dispute Advisory Panel and in the B.C. Supreme Court and Court of Appeal. He has represented a wide variety of B.C. industrial clients (mines, smelters, hydroelectric generation facilities, sawmills, pulp and paper mills, forestry companies, bulk terminals, railways, pipelines), commercial clients (property development companies, telecommunications companies, shopping mall anchor tenants, small businesses), municipal governments (grants in lieu of property tax), and individuals in property tax appeals on all manner of property classification, valuation and taxation issues.

Jim's administrative litigation expertise also includes conducting appeals before tribunals and in the B.C. Supreme Court and the Court of Appeal on matters ranging from commercial rent review and renewal arbitrations and expropriation disputes to property transfer tax, mineral tax and social service tax appeals, for a broad range of commercial and industrial clients from mines and forestry companies to shopping centres. Jim has appeared as counsel for an intervener before the Canadian Transportation Agency in a "running rights" hearing.

Bar Admissions

British Columbia (1992)
Northwest Territories (2008)
Nunavut (2015)

Education

University of Victoria (B.Sc. Physics Co-op, 1985)
University of Victoria (LL.B., 1992)
Areas of Practice

Administrative Law | Litigation | Property Tax | Real Estate | Taxation

Professional Career

Significant Accomplishments

Jim’s experience includes:

Favourable property tax valuation of use-restricted Crown lease railway properties

Favourable property tax assessment (classification and valuation) of Port of Vancouver bulk terminal facility and Vancouver Island barge terminal facilities

Favourable property tax classification and valuation of hydroelectric pulp and paper mill dams

Securing of standing for shopping centre anchor tenant to appeal landlord’s property tax assessment

Securing of equitable exemptions from property taxation for extensive non-profit youth summer camp

Favourable expropriation compensation for major gas station along a public transit route

Favourable arbitration award for lease rent renewal of port property

Resolution of yacht construction contract dispute


Professional Associations

*Canadian Property Tax Association, Past President
*Canadian Property Tax Association (British Columbia Branch), Member of Tax Policy Committee
*British Columbia Real Property Assessment Manual, Editor
*British Columbia Expropriation Association, Member
*British Columbia Continuing Legal Education Society, frequent Lecturer (property tax assessment, administrative law, expropriation)

Recognition and Ranking
*Martindale-Hubbell International Law Directory: BV Peer Review rated


Seminars

"Cross Canada Legal Panel", National Valuation & Legal Symposium, Canadian Property Tax Association Ontario Chapter, Toronto, ON (February 11-12, 2013), Speaker

"Western Canada Legal Updates - British Columbia", 2013 Education Seminar, Canadian Property Tax Association Western Chapter, Calgary, AB (March 18-19, 2013), Speaker

"Cross Canada Legal Panel: Legal Update and British Columbia Perspective on Equity", 46th Annual Canadian Property Tax Association National Workshop, Banff, AB (October 2, 2012), Speaker

"Cross Canada Legal Review Panel: British Columbia", Canadian Property Tax Association National Valuation and Legal Symposium, Toronto, ON (February 6-7, 2012), Speaker

"Western Canada Legal Updates: British Columbia Legislative Changes and a Review of Case Law", 2011 Western Chapter Education Seminar, Canadian Property Tax Association, Calgary, AB (March 8, 2011), Speaker

"Cross Canada Legal Panel: Appeal Rights - What do they Really Mean?", 44th Annual Canadian Property Tax Association National Workshop, Quebec City (September 26-29, 2010), Chair and Speaker

"Self Storage Property Tax Issues in British Columbia", Canadian Self Storage Association, 4th Annual Western Regional Conference and Trade Show (March 25-26, 2010), Speaker

"Western Canada Legal Updates: British Columbia", Canadian Property Tax Association Western Chapter, 2010 Education Seminar: Hope in the New Decade: Emerging Trends and Issues (March 22-23, 2010), Speaker

"Cross Canada Legal Update Panel: Is the tax system becoming more or less equitable and transparent?", Canadian Property Tax Association Ontario Chapter, 5th National Valuation and Legal Symposium (February 8-9, 2010), Speaker

"Legal Challenges of Valuing Property in Falling (or Otherwise Turbulent) Market - British Columbia Perspective”, 43rd Annual Canadian Property Taxation Association National Workshop Cross Canada Legal Panel (October 4, 2009), Speaker

"Western Canada Legal Updates British Columbia", Canadian Property Taxation Association Western Chapter 2009 Education Seminar Legal Panel (March 24, 2009), Speaker

"Property Tax Issues for Commercial Real Estate Developers", Federated Press 9th Innovative Tax Planning for Real Estate Transactions Conference (February 26, 2009), Speaker

"Cross-Canada Legal Update", Canadian Property Taxation Association National Valuation & Legal Symposium Legal Panel (February 18, 2009), Speaker

"Disclosure and Access to Information British Columbia Taxpayer Perspective”, 42nd Annual CPTA National Workshop Cross Canada Legal Panel (August 9, 2008), Speaker

"Expropriation from the Property Owner's Perspective”, Continuing Legal Education Society of B.C. seminar on Real Estate Special Topics (June 20, 2008), Speaker

"Equitable Classification and Exemption”, Continuing Legal Education Society of B.C. seminar on Real Property Assessment (May 1, 2008), Speaker

"British Columbia Update”, National Valuation and Legal Symposium Cross-Canada Legal Panel (January 15, 2008), Speaker

"Observations on Manualized Assessment”, Canadian Property Tax Association (June 2007), Speaker

"British Columbia Legal Update”, Canadian Property Tax Association Western Chapter 2006 Education Seminar Legal Panel (March 20–21, 2006), Speaker

"British Columbia Legal Update”, 39th Annual Canadian Property Tax Association National Workshop Cross-Canada Legal Panel (September 28, 2005), Speaker

"Real Property Assessment 2005: Major Industry Use and Classification Issues" (May 17, 2005), Speaker

"Real Property Assessment 2005: Equity and Consistency in Assessments” (May 17, 2005), Speaker

"Class 4 Major Industry MIPS EPG Manuals Current Issues”, Canadian Property Tax Association BC Western Chapter Utility Industrial Group Meeting (May 6, 2003), Speaker

"Identifying and Proving Excess and Intangible Costs: British Columbia Experience”, Canadian Property Tax Association BC Western Chapter Conference (March 10, 2003), Speaker

"Property Tax Assessment of Oil and Gas Facilities in British Columbia – Current Issues and Emerging Trends”, Canadian Property Tax Association Conference (March 20, 2000), Speaker
Articles

BC Ferries Wins Property Assessment Appeal Board Decision (November 1, 2012)

"Cross Canada Legal Panel: Legal Update and British Columbia Perspective on Equity" (October 2, 2012), Author

"Cross Canada Legal Panel: British Columbia Equity Overview / Legal Update" (February 6, 2012), Author

"Western Canada Legal Updates: British Columbia Legislative Changes and a Review of Case Law" (March 6, 2011), Author

"Cross Canada Legal Panel: Appeal Rights - What Do They Really Mean?" (November 9, 2010), Author

"Western Canada Legal Updates: British Columbia" (November 9, 2010), Author

Self Storage Property Tax Issues in British Columbia (March 31, 2010)

National Valuation and Legal Symposium, Cross-Canada Legal Panel: British Columbia Update (March 11, 2010)

Legal Challenges of Valuing Property in Falling (or Otherwise Turbulent) Market - British Columbia Perspective (October 9, 2009)

Property Tax Considerations for B.C Developers (February 26, 2009)

Cross-Canada Legal Update (February 18, 2009)

“Disclosure and Access to Information British Columbia Taxpayer Perspective” (October 2, 2008)

Real Estate - Special Topics: Expropriation from the Property Owner’s Perspective" (June 20, 2008)

Equitable Classification and Exemption (May 1, 2008)

British Columbia Update (January 15, 2008)

Observations on Manualized Assessment (June 30, 2007)

“British Columbia Legal Update”, Canadian Property Tax Association Western Chapter 2006 Education Seminar Legal Panel (March 21, 2006)

British Columbia Legal Update Prepared for the 39th Annual Canadian Property Tax Association National Workshop Cross-Canada Legal Panel (September 28, 2005)

Real Property Assessment 2005: Equity and Consistency in Assessments (May 17, 2005)

Real Property Assessment 2005: Major Industry Use and Classification Issues (May 17, 2005)

Class 4 Major Industry MIPS EPG Manuals Current Issues (May 6, 2003)

Identifying and Proving Excess and Intangible Costs: British Columbia Experience, Canadian Property Tax Association BC Western Chapter Conference (March 10, 2003)

“Property Tax Assessment of Oil and Gas Facilities in British Columbia – Current Issues and Emerging Trends”, Canadian Property Tax Association Conference (March 20, 2000)


Blogs

Real Estate Law Blog
Lawson Lundell LLP 

Our Real Estate Law Blog provides brief commentary on current legal trends and developments affecting your business. The topics addressed in Lawson Lundell’s Real Estate Law Blog are of interest to commercial real estate developers, real estate and strata agents, investors, landlords and tenants,...

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

HOME | SITE MAP | GLANCE | PRIVACY POLICY | DISCLAIMER |  © World Services Group, 2020