David J. Rotfleisch

Tax Law

David Rotfleisch

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

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