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

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

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

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

A Canadian tax lawyer's perspective on income tax statute-barred periods

David J Rotfleisch on the timing legalities of reassessments

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

RRSP double taxation from overcontribution

Tax lawyer and accountant David J Rotfleisch on double taxation and relief

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

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

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

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

Analysis: Tax litigants may amend their arguments during a trial

Canadian tax lawyer and accountant David J Rotfleisch analyzes Canada v. Pomeroy Acquireco

Canadian income tax - proposed First Home Savings Account

David J Rotfleisch on the Liberals' proposed tax favoured savings account

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

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

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

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

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.)

Tax Court won't uphold gross-negligence penalties: Taxpayer not aware of accountant errors

Canadian tax lawyer and accountant David Rotfleisch explains the case of Frank-Fort Construction in the Tax Court of Canada

Alberta Court rejects CRA's duty of care to taxpayers

David Rotfleisch explains the Signal Hill Manufacturing case and duty of care

New opportunities for intergenerational transfers of businesses after enactment of Canada’s Bill C-208

Any transfer of a family business must be structured correctly to avoid re-assessment by the CRA, says Canadian tax lawyer and accountant David Rotfleisch

2021 updates for T1134: A Canadian tax lawyer's perspective

The T1134 has been updated to reflect legislation changes that allow the CRA to collect additional information and provide some reporting relief

Maple Leafs GM vs CRA tax court ruling

Just in time for the playoffs, Dave Nonis scores a win in the Tax Court of Canada, six years after his dismissal as General Manager of the Toronto Maple Leafs

Canadian tax professionals: A Canadian tax lawyer's guide

Canadian tax lawyer and accountant David J Rotfleisch breaks down the classifications and the kind of work done by Canadian tax professionals

President Trump will single-handedly make forensic accountants sexy 

The investigation into former US president Donald Trump's finances could be turned into a hit TV series, says tax accountant and lawyer 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