David J. Rotfleisch
Tax Law
Recent Blog Posts By David J. Rotfleisch
Made a mistake on your tax return? Here's how to change your Canadian tax return through the tax objections process
Canadian tax lawyer and accountant David J Rotfleisch explains the legal history behind the tax objections process but cautions against aggressive tax strategies
When is it worth challenging the CRA's defective Tax Court pleadings?
Tax accountant and lawyer David J Rotfleisch reconciles the Federal Court Of Appeal's decisions in the similar but different Preston and Adboss cases
A Canadian tax lawyer explains why the ATIP process is critical to preparing for tax disputes with CRA
An Access to Information or Personal Information (ATIP) request can be a double-edged sword despite its importance to resolving tax matters
Tax complexities in dealing with the death of a spouse: ODSP and child benefits
Canadian tax lawyer and accountant David J Rotfleisch looks at the concept of ghost income in a win for the taxpayer in O'Brien v. The King
Canada Revenue Agency claws back $458 million in CEWs wage subsidies from COVID-19 pandemic following audits
The CRA found cases of aggressive non-compliance among claimants using third parties for application preparation, explains Canadian tax lawyer David J Rotfleisch
Canadian taxpayers must respond to CRA about assessments, reassessments, confirmations by the deadline
In Oliveira v. The King, the Tax Court was primarily concerned with the timeliness of the application, explains Canadian tax accountant and lawyer David J Rotfleisch
Taxpayers must articulate reasons for not responding to questions in motions in Tax Court
Quigley v The King outlines the appropriate questions and responses during the discovery stage, explains tax lawyer and accountant David J Rotfleisch
Tax obligations for foreign home buyers In Canada: Bakhtiari v British Columbia
Can a refugee avoid paying the foreign buyer’s tax on human rights grounds under the Canadian Constitution? David J Rotfleisch comments on the Bakhtiari case
Canadian taxpayers, beware: The CRA gets away with defective pleadings during tax litigation
In Canada v. Preston, the Federal Court of Appeal sided with the Canada Revenue Agency and overturned the Tax Court's decision, over the issue of assumptions
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