David G. Fleet

David’s practice encompasses a variety of assessment and property taxation matters for both private and public sector clients throughout Ontario and Canada. David represents taxpayers and municipalities before the Assessment Review Board and Superior Courts in valuation disputes for all types of properties including office buildings, shopping centres, entertainment facilities, multi-residential buildings, industrial facilities, and special use properties. He advises clients on all matters relating to assessment and municipal taxation.

David is a Past President of the Canadian Property Tax Association and has been active in the fields of arbitration and mediation. He was a former member of the Ontario Provincial Legislature (M.P.P.) for the riding of High Park-Swansea (1987-1990). David’s education includes a LL.B. from Osgoode Hall Law School.

Memberships and Activities

  • Ontario Property Tax Lawyers Association (OPTLA)
  • Canadian Property Tax Association (CPTA)
  • Canadian Bar Association (CBA)

Speaking Engagements

October 7, 1992
Canadian Property Tax Association, 1992 National Annual Workshop, Niagara-on-the-Lake
“The Impact of Government Initiatives” – Facilitator of Discussion

February 26, 1993
Aggregate Producers’ Association of Ontario, Annual Meeting, London
“Municipal Tax Assessment Review”

September 27, 1993
The 13th Annual Commodity Tax Symposium, Canadian Institute of Chartered Accountants, Ottawa
“Emerging Issues in Property/Business Taxes”

June 3, 1994
Appraisal Institute of Canada, Annual National Conference, Ottawa
“The Role of Market Value in Assessment”

October 2, 1994
The 14th Annual Commodity Tax Symposium, Canadian Institute of Chartered Accountants, Ottawa
“The Property/Business Tax Briefing”

October 17, 1994
Alternate Dispute Resolution Section, Canadian Bar Association (Ontario), Toronto (panellist)
“So You Want To Be A Mediator/Arbitrator”

September 28, 1995
The 15th Annual Commodity Tax Symposium, Canadian Institute of Chartered Accountants, Ottawa
“Reducing Property/Business Taxes”

September 30, 1996
Canadian Property Tax Association, 1996 National Annual Workshop, Huntsville
“Ontario: Is Our Future AVA? , Case Developments”

January 30, 1997
1997 Institute of Continuing Legal Education, Canadian Bar Association (Ontario), Toronto
“Assessment Appeal”

April 28, 1997
Changing Property Assessments with Bill 106, Kiwanis Club of the Kingsway, Etobicoke

May 9, 1997
Facilitator Mediation Training Workshop, Ontario Insurance Commission, North York

September 22, 1998
The 18th Annual CICA Commodity Tax Symposium, Canadian Institute of Chartered Accountants, Ottawa
“Property Tax Reform in Ontario”

October 22, 1999
Real Estate Planning and Development, Infonex Conference, Toronto
“Understanding the New Taxes: Untangling the Amendments”

April 24, 2001
The New Frontier in Commercial Leasing: New Issues, New Challenges,
Canadian Bar Association (Ontario), Toronto
“Current Value Assessment Techniques and Associated Problems”

November 9, 2001
The New Frontier in Commercial Leasing: New Issues, New Challenges
Toronto Real Estate Board Program, Toronto
“Current Value Assessment Techniques and Associated Problems”

November 28, 2001
The New Frontier in Commercial Leasing: New Issues, New Challenges, PM Expo Toronto
“Current Value Assessment Techniques and Associated Problems”

April 12, 2002
Hot Topics in Office, Industrial and Commercial Leasing
Springfest 2002 Multi-Unit Expo, BOMA (Greater Toronto), Toronto
“Current Value Assessment On Commercial Property in Ontario”

March 28, 2003
Strategic Issues in Office, Industrial and Retail Leasing
Springfest 2003 Multi-Unit Expo, BOMA (Toronto), Toronto
“Property Taxes for Commercial/Industrial Properties”

September 29, 2004
Canadian Property Tax Association
2004 National Annual Workshop, Charlottetown, Prince Edward Island
“Significant Ontario Assessment Jurisprudence 2003-2004”

September 25, 2006
Canadian Property Tax Association
2006 National Annual Workshop, Montreal
“City of Toronto Act, 2006: New Taxes, Fees and Charges”

April 27, 2007
Engineering and Public Policy Conference
Professional Engineers Ontario, Toronto
“Contemplating Participation: Ten Questions”

October 19, 2007
Law Society of Upper Canada Teleconference
“Property Assessment and Taxation Primer for General Practitioners”
(jointly with Jack Walker, Shawn Douglas, Jerry Grad, Karey Lunau and Carla Nell)