David J. Rotfleisch
Tax Law
Recent Blog Posts By David J. Rotfleisch
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
When the CRA reassessed a taxpayer's tax returns beyond the normal reassessment period
Canadian accountant and tax lawyer David J. Rotfleisch explains how, in Goldhar v The King, a toy salesman successfully appealed a CRA reassessment
Trustees need to be prepared for new trust reporting rules
Canadian accountant and tax lawyer David J Rotfleisch explains the new trust reporting rules to take effect In the 2023 taxation year
When a tax-free savings account is a business & stripped of tax benefits
David J Rotfleisch comments on a recent Tax Court of Canada case
SR&ED: The CRA cannot use its civil tax audit power to gather information for a criminal investigation
David J Rotfleisch explains why the Federal Court of Appeal ruled in favour of the CRA in a Scientific Research and Experimental Development tax credits case
Sweet v Canada: Federal Court Of Canada certified privacy breach class action against CRA
Canadian accountant and tax lawyer David J Rotfleisch on the latest privacy class action lawsuit to be certified by the Federal Court of Canada
The reasonability requirement for administrative suspension of EFILE rights
Canadian tax lawyer and accountant David J Rotfleisch on Virgen v Canada (Attorney General), a Federal Court decision in favour of an Ontario tax preparer
Rectification saves taxpayers from adverse tax consequences arising from drafting error
A KPMG tax planning document saved Sleep Country from the consequences of a numerical error, explains Canadian accountant and tax lawyer David J Rotfleisch
Another historical development in claiming negligence against the CRA
Canadian accountant and tax lawyer David J Rotfleisch on the Myers ruling
Singh v. Canada: A Canadian tax lawyer's observations on TFSA penalties
As taxpayers, we are ultimately responsible for meeting our obligations under tax law, as explained by Canadian accountant and tax lawyer David J Rotfleisch
Tax Court orders CRA to release GAAR committee reports about similarly situated taxpayers
Canadian accountant and tax lawyer David J Rotfleisch explains why the Committee's legal analysis fell within within the scope of discovery
The Ontario Ministry Of Finance's Voluntary Disclosures Program – A Canadian tax lawyer's summary
David J. Rotfleisch explores the differences between the federal and Ontario VDPs
Preston Family Trust II v The Queen: Assumptions of facts in replies to a notice of appeal
Just the facts, ma'am: David J. Rotfleisch explains why the Tax Court of Canada would strike out the CRA's legal assumptions in a notice of appeal
New proposed mandatory tax planning reporting obligations under the Canadian Income Tax Act
Amendments to the new rules were made in August 2022 and are likely to become law says Canadian accountant and tax lawyer David J Rotfleisch
Barrs v The Queen: Taxpayer relief under S.220(3.1)
Canadian accountant and tax lawyer David J Rotfleisch on a Federal Court of Appeal case involving a CRA's review officer's failure to engage with a request for equitable treatment
MNR v Zhao: CRA collection action when there are reasonable grounds for delay
Canadian accountant and tax lawyer David J Rotfleisch on the Canada Revenue Agency’s successful jeopardy order in a high-profile BC real estate case