David J. Rotfleisch
Tax Law
Recent Blog Posts By David J. Rotfleisch
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
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