David J. Rotfleisch
Tax Law
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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
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Are tax free savings account swap transactions legitimate?
In Louie v Canada, a Canada Revenue Agency cross-appeal was allowed
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- VIEWS 160
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R. v. Scholz — A Canadian tax lawyer analysis of document forging and tax fraud
David Rotfleisch provides analysis of falsely claiming GST/HST rebates
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
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- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Tax residence of Canadian airline pilots: No simple answer
Tax Court cases illustrate subtlety of determining tax residence
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Civil penalties for third-party tax advisors
Ploughman v The Queen and its implications for Canadian accountants
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Equity, deadline and when CRA is at fault
A Canadian tax lawyer analysis of Dutka v. The Queen
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Suing the Canada Revenue Agency for negligence
Upper level costs awarded to CRA in lengthy accounting case over SR&ED credits
- COMMENTS 13
- LIKES 149
- VIEWS 160
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The Tax Court Of Canada tests a new procedure – The Preliminary Ruling Docket
2020 initiative driven by increased objections, case backlog
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Scott v The Queen: The importance of evidence
How two brothers came under the scrutiny of the Tax Court of Canada
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Donor Beware: The pitfalls of participating in a donation tax shelter
The Tax Court of Canada case Abreo v. The Queen
- COMMENTS 13
- LIKES 149
- VIEWS 160
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The case of Muir v The Queen
Tax Court of Canada allows appeal over a section 160 assessment by the CRA
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Hamad v. The Queen
Canadian tax lawyer and accountant David Rotfleisch on due diligence In director liability for taxes
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Tax Law Analysis: Recent CRA guideline regarding cryptocurrency
Tax laywer and accountant David J. Rotfleisch on how the CRA sees cryptocurrencies
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Bakorp Management: A milestone case for Canadian income tax law
Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Friedman: The conflict between CRA civil audits and the Canadian Charter
David Rotfleisch looks at Canada (National Revenue) v. Friedman
- COMMENTS 13
- LIKES 149
- VIEWS 160