David J. Rotfleisch
Tax Law
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David J. Rotfleisch, CPA, CA, JD, is the founding Canadian tax lawyer of Rotfleisch & Samulovitch, P.C., a Toronto-based boutique income tax law firm (Taxpage.com). With over 30 years of experience as both a lawyer and chartered professional accountant, he has helped start-up businesses, resident and non-resident business owners and corporations with their tax planning, with will and estate planning, voluntary disclosures and tax dispute resolution including tax litigation. Contact David at david@taxpage.com.
Recent Blog Posts By David J. Rotfleisch
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Preston Family Trust II v The Queen: Assumptions of facts in replies to a notice of appeal
Just the facts, ma'am: David J. Rotfleisch explains why the Tax Court of Canada would strike out the CRA's legal assumptions in a notice of appeal
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- VIEWS 160
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New proposed mandatory tax planning reporting obligations under the Canadian Income Tax Act
Amendments to the new rules were made in August 2022 and are likely to become law says Canadian accountant and tax lawyer David J Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Barrs v The Queen: Taxpayer relief under S.220(3.1)
Canadian accountant and tax lawyer David J Rotfleisch on a Federal Court of Appeal case involving a CRA's review officer's failure to engage with a request for equitable treatment
- COMMENTS 13
- LIKES 149
- VIEWS 160
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MNR v Zhao: CRA collection action when there are reasonable grounds for delay
Canadian accountant and tax lawyer David J Rotfleisch on the Canada Revenue Agency’s successful jeopardy order in a high-profile BC real estate case
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Tax pipeline planning: A Canadian tax lawyer's guide and case study
A pipeline plan is a tool used to avoid paying tax on dividends to pay tax on capital gains explains David J Rotfleisch
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- LIKES 149
- VIEWS 160
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FCA overturns Tax Court's decision because the CRA's evidence was about the taxpayer’s spouse
Canadian accountant and tax lawyer David J. Rotfleisch on the Khanna v The Queen decision by the Federal Court of Appeal, which overturned a Tax Court ruling
- COMMENTS 13
- LIKES 149
- VIEWS 160
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The Queen v Paletta – The legal test for business income
Tax lawyer and accountant David J. Rotfleisch on the CRA's successful appeal of a Tax Court of Canada ruling regarding foreign currency trading
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Zvilna v. The Queen: Director's liability for unpaid taxes, a note of caution to directors
Tax lawyer and accountant David J. Rotfleisch on the successful appeal of a director’s liability assessment before the Tax Court of Canada
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Transferring cryptocurrency to a bare trustee or holding cryptocurrency as a bare trustee
Tax lawyer and accountant David Rotfleisch on Canadian cryptocurrency tax planning through the use of bare trusts
- COMMENTS 13
- LIKES 149
- VIEWS 160
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A Canadian tax lawyer's guide on net worth assessments – Halls v The Queen, 2022 TCC 14
Canadian accountant and tax lawyer David Rotfleisch on a net worth assessment win for the CRA involving a taxpayer's record keeping
- COMMENTS 13
- LIKES 149
- VIEWS 160
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How to use BVI or other offshore non-CCPCs to save tax on investment income
Canadian tax lawyer and accountant David Rotfleisch the risks (and rewards) of the British Virgin Islands tax avoidance strategy
- COMMENTS 13
- LIKES 149
- VIEWS 160
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A Canadian tax lawyer's perspective on income tax statute-barred periods
David J Rotfleisch on the timing legalities of reassessments
- COMMENTS 13
- LIKES 149
- VIEWS 160
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A Canadian tax lawyer's perspective on Tax Court of Canada minutes of settlement vs. consent to judgment
David J Rotfleisch on settling a dispute prior to a hearing in Tax Court
- COMMENTS 13
- LIKES 149
- VIEWS 160
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RRSP double taxation from overcontribution
Tax lawyer and accountant David J Rotfleisch on double taxation and relief
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Reeves v the Queen & applicability of the GST/HST new housing rebate
Tax lawyer and accountant David J Rotfleisch on why a homebuyer was denied the new housing rebate by the Tax Court of Canada
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Tax Court rules that gift of shares of a private corporation to a foundation was ineligible for a charitable tax credit
Tax lawyer and accountant David J Rotfleisch on gifting non-qualifying securities such as a promissory note to a registered charity
- COMMENTS 13
- LIKES 149
- VIEWS 160
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What can a taxpayer do if a CRA decision letter is unclear?
Canadian accountant and tax lawyer David J Rotfleisch on a recent Federal Court decision against Canada Revenue Agency
- COMMENTS 13
- LIKES 149
- VIEWS 160
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A Canadian tax lawyer's scary taxes for Halloween
From Halloween candy to the Halloween Massacre, David Rotfleisch on the tricks and treats of recent Canadian tax history
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- LIKES 149
- VIEWS 160
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Analysis: Tax litigants may amend their arguments during a trial
Canadian tax lawyer and accountant David J Rotfleisch analyzes Canada v. Pomeroy Acquireco
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Canadian income tax - proposed First Home Savings Account
David J Rotfleisch on the Liberals' proposed tax favoured savings account
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Dale et al. v the Queen – Timing on issue of shares in Section 85 rollover
Tax lawyer and accountant David J. Rotfleisch on a successful appeal of a Tax Court decision
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Contesting a will in Ontario: Canadian tax lawyer guide
Provincial legislations are carefully crafted to include provisions that infringe upon and restrict an individual's testamentary freedom, says tax lawyer and accountant David J Rotfleisch
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- LIKES 149
- VIEWS 160
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Electing out of spousal rollover on death
Toronto Tax Lawyer and Accountant David J Rotfleisch explains when, with proper estate planning, it is possible to achieve a substantially better tax outcome
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Tax Clearance Certificates: Canadian Tax Lawyer Guidance
Tax clearance certificates can be beneficial but may also trigger scrutiny from the Canada Revenue Agency. Canadian tax lawyer and accountant David J Rotfleisch explains
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- VIEWS 160
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Voluntary Disclosure Applications: Canadian Tax Lawyer's Guide
Canadian tax lawyer and accountant David Rotfleisch looks at a recent Federal Court ruling on voluntary disclosure (4053893 Canada Inc.)
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- VIEWS 160