David J. Rotfleisch
Tax Law
Recent Blog Posts By David J. Rotfleisch
Are hybrid sales of private businesses still a viable tax planning tool for business owners?
David J Rotfleisch explores whether the Foix decision by the FCA radically undermines the tax benefits of a hybrid sale when selling a private business
A Canadian tax lawyer's guide to the In-Trust-For (ITF) Account
Canadian tax accountant and lawyer David J. Rotfleisch discusses ITFs, including tax implications, issues and alternatives to these unregistered investment accounts
Canadian taxpayer involved in a bad will investment scheme granted additional relief on accrued interest
Relief requests beyond the statute of limitation may still be available, depending on the circumstances, explains tax accountant and lawyer David J Rotfleisch
Tax fraud and tax evasion in the same case: Analysis of Regina v Reynolds
A case before the BC Supreme Court included violations of the Income Tax Act and Excise Tax Act explains Canadian accountant and lawyer David J Rotfleisch
SR&ED Tax Credits upheld by Tax Court Of Canada in Canafric Inc. v. The King
Developing new recipes qualifies for Scientific Research and Experimental Development credits, explains David J Rotfleisch, when you make frozen pies
CRA routinely disallows parking expense claims, even for life-threatening illnesses
It is not the Tax Court's job to provide equitable relief, David Rotflesich explains, as the Income Tax Act provides a bright-line test for medical expense tax credits
Benefits of paperless processing for taxpayers: Lessons for CRA from the IRS
Canadian taxpayers will benefit if the CRA follows the IRS in the paperless processing of income tax returns but not at the expense of customer service
Are CRA publications clear and easy to understand? Can Canadian taxpayers trust their information?
Canadian tax lawyer and accountant David J Rotfleisch explains why taxpayers should not necessarily trust CRA publications such as folios, bulletins and circulars
Standards of tax statutes and tax caselaw must be respected in reply from CRA to taxpayers
The Hillcore Financial decision by the Tax Court Of Canada shows the importance of crafting tax pleadings that follow the rules says David J Rotfleisch
CRA's ex parte jeopardy order application must provide full and frank disclosure
Canadian tax accountant and lawyer David J Rotfleisch on a win in Federal Court in a high-profile tax case and a lack of full and frank disclosure from the CRA
Tax settlement In Canadian tax litigation: Challenges for Canadian taxpayers
Canada's courts say a CRA settlement must be principled and not a compromise, explains Canadian accountant and tax lawyer David J Rotfleisch
CRA to introduce new automatic tax filing system as many Canadians miss out on benefits
Tax filing and tax software groups have been actively discouraging the CRA and its U.S. equivalent, the IRS, from implementing automatic returns
Lawyer-client confidentiality may fail to protect end-product tax documents, says FCA
The BMO Nesbitt Burns decision draws a distinction between legal advice and end-product documents says tax lawyer and accountant David J Rotfleisch
How to legitimately defer the worst of Canada's departure tax when becoming a non-resident and moving to another country
The departure tax can create a substantial and unforeseen tax bill for the unaware emigrating taxpayer explains tax lawyer and accountant David J. Rotfleisch
Burden of proof for misrepresentation in tax reassessments is high — and rests with the CRA
In a recent Tax Court of Canada case, the Canada Revenue Agency's proof was flimsy, says Canadian accountant and tax lawyer David J Rotfleisch
GST/HST tax fraud is a ‘special operation' at the Canada Revenue Agency
It involves fraudulent refund claims, fake invoicing, and GST/HST evasion through off-the-books cash sales, explains tax lawyer and accountant David J. Rotfleisch
When the CRA reassessed a taxpayer's tax returns beyond the normal reassessment period
Canadian accountant and tax lawyer David J. Rotfleisch explains how, in Goldhar v The King, a toy salesman successfully appealed a CRA reassessment
Trustees need to be prepared for new trust reporting rules
Canadian accountant and tax lawyer David J Rotfleisch explains the new trust reporting rules to take effect In the 2023 taxation year
When a tax-free savings account is a business & stripped of tax benefits
David J Rotfleisch comments on a recent Tax Court of Canada case
SR&ED: The CRA cannot use its civil tax audit power to gather information for a criminal investigation
David J Rotfleisch explains why the Federal Court of Appeal ruled in favour of the CRA in a Scientific Research and Experimental Development tax credits case
Sweet v Canada: Federal Court Of Canada certified privacy breach class action against CRA
Canadian accountant and tax lawyer David J Rotfleisch on the latest privacy class action lawsuit to be certified by the Federal Court of Canada
The reasonability requirement for administrative suspension of EFILE rights
Canadian tax lawyer and accountant David J Rotfleisch on Virgen v Canada (Attorney General), a Federal Court decision in favour of an Ontario tax preparer
Rectification saves taxpayers from adverse tax consequences arising from drafting error
A KPMG tax planning document saved Sleep Country from the consequences of a numerical error, explains Canadian accountant and tax lawyer David J Rotfleisch
Another historical development in claiming negligence against the CRA
Canadian accountant and tax lawyer David J Rotfleisch on the Myers ruling
Singh v. Canada: A Canadian tax lawyer's observations on TFSA penalties
As taxpayers, we are ultimately responsible for meeting our obligations under tax law, as explained by Canadian accountant and tax lawyer David J Rotfleisch