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Rotfleisch & Samulovitch P.C.
 
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Tel: +1 416 367 4222
Fax: +1 416 367 8649
2822 Danforth Avenue
Toronto
Ontario
M4C 1M1
Canada
By David Rotfleisch
Canadian law allows for businesses to take many different legal forms.
By David Rotfleisch
On February 27, 2018, a majority of the Federal Court of Appeal overturned the Tax Court of Canada and decided that a new-home purchaser cannot claim the GST/HST New Housing Rebate...
By David Rotfleisch
Tony and Helen Samaroo (the "Plaintiffs") have been awarded over 1.6 million dollars in damages by the Supreme Court of British Columbia following a successful tort claim against the Canada Revenue Agency for malicious prosecution.
By David Rotfleisch
In IGGillis Holdings Inc. v Minister of National Revenue, the Canada Revenue Agency ("CRA") forced the courts to examine both the extent of the CRA's tax audit power and the limits of solicitor-client privilege.
By David Rotfleisch
In the 2018 Federal Budget released by the Canadian Department of Finance of February 27, 2018, new trust reporting requirements are designed to provide the CRA more information...
By David Rotfleisch
Though both may end up paying a similar tax rate on the income generated by their investments, the CCPC would be earning more income due to its higher starting capital.
By David Rotfleisch
A common law marriage is an informal relationship that does not require the legal form of a statutory marriage.
By David Rotfleisch
Taxpayers, particularly those with valuable inventory or capital assets, can be crippled through the actions of opportunistic thievesand fraudsters.
By David Rotfleisch
This article describes more specialized tax-attribution rules in the Canadian tax system—specifically, those applying to diverted payments, income-splitting with minors, holding corporations, and revocable trusts.
By David Rotfleisch
The Canadian system taxes individuals progressively. High-income earners are subject to a higher marginal tax rate; low-income earners incur a lower marginal tax rate.
By David Rotfleisch
A key concept in Canadian tax law is the idea of tax integration.
By David Rotfleisch
When a taxpayer dies, subsection 70(5) of Canada's Income Tax Act deems that taxpayer to have sold each capital property at its fair market value immediately preceding the death.
By David Rotfleisch
A taxpayer is subject to many types of taxes and the rules for each type of tax are laid out in a piece of legislation.
By David Rotfleisch
The most common type of dividend of which one might be aware is the standard cash dividend – a payment of cash from a corporation to its shareholders.
By David Rotfleisch
The new year often has taxpayers reflecting on their investment activities of the year past and this January is no different, especially with the recent plunge in prices of cryptocurrencies.
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