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

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

The Tax Court Of Canada's new fast track settlement conference system, post the COVID-19 pandemic

Tax lawyer and accountant David Rotfleisch looks at the ramifications of trying to clear the Tax Court's backlog of cases

A Canadian tax lawyer's perspective of tax audits of COVID-19 tax fraud claims

The government will be looking out for those attempting to abuse the system, says David Rotfleisch

Duque V. The Queen: Analysis and comments on director's liability

David Rotfleisch on how the 2020 Federal Court of Appeal decision clarifies tax law for directors challenging an underlying assessment

The taxpayer's onus of proof in tax litigation: A Canadian tax lawyer's analysis

Tax lawyer and accountant David Rotfleisch looks at the case law for taxpayers challenging the Canada Revenue Agency

Tax residence of Canadian airline pilots: No simple answer

Tax Court cases illustrate subtlety of determining tax residence

Civil penalties for third-party tax advisors

Ploughman v The Queen and its implications for Canadian accountants

CEWS forms for COVID-19 relief will lead to tax fraud, fuel cash economy

Those who don’t remember tax history are doomed to repeat it, says David Rotfleisch

Equity, deadline and when CRA is at fault

A Canadian tax lawyer analysis of Dutka v. The Queen

Suing the Canada Revenue Agency for negligence

Upper level costs awarded to CRA in lengthy accounting case over SR&ED credits

The Tax Court Of Canada tests a new procedure – The Preliminary Ruling Docket

2020 initiative driven by increased objections, case backlog

1074022 B.C. Ltd. v. Li: The need for legislative reform

A misinterpretation of section 116 of the Income Tax Act in a BC real estate case

Scott v The Queen: The importance of evidence

How two brothers came under the scrutiny of the Tax Court of Canada