James D. Fraser
Partner
| Firm: | | Lawson Lundell LLP |
| Address: | Suite 1600 Cathedral Place
925 West Georgia Street
Vancouver, British Columbia V6C 3L2
Canada |
| Phone: | 604-631-9202 |
| Fax: | 602-694-2924 |
| Email: | Send an Email |
| Local Time: | Fri. 03:27 |
Profile
Jim has extensive experience in civil litigation of commercial disputes, and particular expertise in administrative litigation 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 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) 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 intervenor before the Canadian Transportation Agency in a "running rights" hearing.
Jim has also represented a range of clients in maritime and admiralty disputes in the Federal Court and B.C. Supreme Court involving ship collisions, yacht construction disputes, shipping disputes and ship arrests.
Recognition and Ranking
* Martindale-Hubbell International Law Directory: BV Peer Review rated
Languages: English
Joined the Law Firm in: 1992
Areas of Practice
- Administrative Law
- Constitutional Law
- Property Tax
- Public Law
- 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
Professional Activities
* Canadian Property Tax Association, Vice President - Administration and frequent lecturer
* 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)
Publications
"Cross-Canada Legal Update" (February 18, 2009)
"Property Tax Considerations for B.C Developers" (February 26, 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" 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)
Seminars
"Western Canada Legal Updates British Columbia", Canadian Property Taxation Association Western Chapter 2009 Education Seminar Legal Panel (March 24, 2009)
"Property Tax Issues for Commercial Real Estate Developers", Federated Press 9th Innovative Tax Planning for Real Estate Transactions Conference (February 26, 2009)
"Cross-Canada Legal Update", Canadian Property Taxation Association National Valuation & Legal Symposium Legal Panel (February 18, 2009)
"Disclosure and Access to Information British Columbia Taxpayer Perspective" 42nd Annual CPTA National Workshop Cross Canada Legal Panel (August 9, 2008)
"Expropriation from the Property Owner's Perspective" Continuing Legal Education Society of B.C. seminar on Real Estate Special Topics (June 20, 2008)
"Equitable Classification and Exemption" (Continuing Legal Education Society of B.C. seminar on Real Property Assessment (May 1, 2008)
"British Columbia Update" (National Valuation and Legal Symposium Cross-Canada Legal Panel (January 15, 2008)
"Observations on Manualized Assessment" Canadian Property Tax Association (June 2007)
"British Columbia Legal Update" Canadian Property Tax Association Western Chapter 2006 Education Seminar Legal Panel (March 20-21, 2006)
"British Columbia Legal Update" 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" Canadian Property Tax Association BC Western Chapter Utility Industrial Group Meeting (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)
Bar Admission
British Columbia (1993)
Northwest Territories (2008)
Education
University of Victoria (B.Sc. Physics Co-op, 1985; LL.B., 1992).