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