Professionals
503.553.3134 
503.226.0259 
After leaving the Tax Section of the Oregon attorney general's office where he represented the Oregon Department of Revenue in state income and property tax litigation cases, for the past 25 years David Canary has focused his practice primarily upon state income taxation and ad valorem taxation of commercial and industrial properties as well as multistate utilities and transportation companies. Mr. Canary has tried the two largest tax cases in Oregon's history and has represented taxpayers in Oregon, Washington, Idaho, California and Tennessee. He has to his credit a $5.7-million jury verdict in a breach of contract case.
Mr. Canary was selected by the Institute for Professionals in Taxation to author its amicus curiae brief to the Washington Supreme Court. He was instrumental in the creation of Oregon's new Tax Magistrate Division of the Oregon Tax Court and chaired the committee which drafted its court rules. He has been a consultant to industry in committees with the Oregon Department of Revenue and before the Oregon Legislature regarding tax legislation, and has lectured and been published widely on issues relating to state and local tax litigation.
Professional Activities
- Member, Tax Section, Oregon State Bar, 1991-present
- Member, American Property Tax Counsel, 2001-present
- Member, State Taxation Committee, Associated Oregon Industries, 1987-present
- Member, Institute for Professionals in Taxation, 1987-present
Publications
- "Form 1099 Reporting: Two Burdensome Rules Repealed, But Some Traps Remain," Garvey Schubert Barer Legal Update, May 2011.
- "Washington's First Tax Amnesty Program," Garvey Schubert Barer Legal Update, January 2011.
- "Oregon Property Tax Update," American Property Tax Counsel, December, 2010.
- "December 31, 2009, is Due Date for Filing Property Tax Appeals in Oregon," Garvey Schubert Barer Legal Update, November 20, 2009.
- "Lane County Mass Transit Tax," Lexis OR Tax P.I. 6,356, 2008.
- "Washington County's Real Property Transfer Tax," Lexis OR Tax P.I. 6,357, 2008.
- "A Review of Oregon Affiliate Nexus," Lexis OR Tax P.I. 6,355, 2008.
- "IRC Section 1031 Exchange Issues in Oregon," Lexis OR Tax P.I. 6,307, 2008.
- "Classification of Property for Property Tax Purposes in Oregon," Lexis OR Tax P.I. 6,311, 2008.
- "Assessment and Valuation Procedures for Oregon Property Tax Purposes," Lexis OR Tax P.I. 6,310, 2008.
- "Procedure for Property Tax Appeals in Oregon," Lexis OR Tax P.I. 6,309, 2008.
- "Industrial Obsolescence – Income Approach to Value Helps Reduce Assessments on Aging Manufacturing Plants," National Real Estate Investor, June 2007.
- "Tax Talk Northwest," Daily Journal of Commerce monthly column, 2007.
