David J. Rotfleisch
Tax Law
Recent Blog Posts By David J. Rotfleisch
Tax Court: No penalty for tax return filed without person's knowledge
The CRA did not rightfully impose a gross-negligence penalty in Bowker v. The Queen, explains tax accountant and lawyer David J Rotfleisch
Filing tax returns, paying income tax, is saving us during COVID-19
Tax accountant and lawyer David J Rotfleisch says paying our income taxes is what keeps Canada a great country to live in
Tax litigators may represent corporations in Canada Tax Court appeals
But under certain conditions, accountants may represent taxpayers in Tax Court
A pending VDP application won't stop a CRA tax reassessment
Notably, says Canadian tax accountant and lawyer David Rotfleisch, a voluntary-disclosure application must indeed be voluntary
CRA Remission Guide: Canadian tax lawyer's overview
David Rotfleisch looks at the last resort of taxpayers for relief from tax debt and enforced penalties, including interest, in light of the COVID-19 pandemic
Canadian criminal tax evasion sentencing
A Brampton business owner was one of the few taxpayers to be sentenced in 2020
TFSA penalty relief: A Canadian tax lawyer's guidance
The CRA acted unreasonably in a recent TFSA overcontribution case
Tax search warrants per Income Tax Act
In certain circumstances, solicitor-client privilege may be available for accountant-client correspondence
RRSP Meltdown Strategy: A Canadian tax lawyer's tax guidance
Tax lawyer and accountant David Rotfleisch looks at a unique retirement financial strategy to create tax neutrality on RRSP withdrawals
CRA eyeing influencers, video game streamers for unreported taxes
Canadian influencers earn millions and the CRA wants its cut, says tax accountant and lawyer David Rotfleisch
Why is the CRA targeting temporary labour agencies?
The Canada Revenue Agency believes many agencies engage in fraudulent tax schemes
Updates to CERS, CEWS & CEBA
Canadian tax lawyer and accountant David J. Rotfleisch reviews recent updates to government support
Deducting motor vehicle expenses: Gardner v The Queen
A recent Tax Court decision provides guidance for taxpayers working from home during the COVID-19 pandemic
Toronto employment agency owner sentenced for tax fraud
The CRA may have an ongoing project to scrutinize staffing agencies and their clients, says Canadian tax lawyer and accountant David J. Rotfleisch
Hansen v The Queen: The principle residence exemption and house flipping
Tax lawyer and accountant David Rotfleisch looks at a recent Tax Court ruling involving a CRA charge of gross negligence
Rogers Enterprises (2015) Inc. v The Queen
Beware the tax trap of GAAR, says tax lawyer and accountant David Rotfleisch
Third party penalties under the Income Tax Act
Why the landmark 2015 Guindon decision by the Supreme Court of Canada matters to Canadian accountants
Director's liability and the Income Tax Act statutory limitation
Tax lawyer and accountant David Rotfleisch looks at Soulliere v The Queen
Are tax free savings account swap transactions legitimate?
In Louie v Canada, a Canada Revenue Agency cross-appeal was allowed
R. v. Scholz — A Canadian tax lawyer analysis of document forging and tax fraud
David Rotfleisch provides analysis of falsely claiming GST/HST rebates
The CRA's national policy for saying sorry to taxpayers
There are clear issues with a CRA formal apology policy, says Canadian tax lawyer and accountant David J. Rotfleisch
When does a CRA tax audit become a criminal tax investigation?
Canadian tax lawyer and accountant David J. Rotfleisch looks at the "Jarvis Standard" and the case of Softcom Solutions
Should a Canadian taxpayer seek judicial review?
The Canada Revenue Agency must provide reasons to taxpayers for their decisions, says the Federal Court of Canada
Tax fraud contrary to the Income Tax Act, the Excise Tax Act and the Criminal Code
Canadian tax lawyer and accountant David Rotfleisch looks at Regina V Reynolds
When can a Canadian taxpayer seek punitive damage from the CRA?
Tax lawyer and accountant David Rotfleisch looks at the Quebec Court of Appeal case of Ludmer c. Attorney General of Canada