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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
Ordinarily the Tax Court of Canada is proper jurisdiction for challenging assessments issued under the Canadian Income Tax Act.
By David Rotfleisch
Over his career, the entrepreneur started several businesses some of which failed and some of which succeeded.
By David Rotfleisch
Trust has two beneficiaries, C and D, each equally entitled to Trust's capital.
By David Rotfleisch
Canada taxes its residents on their worldwide income; it taxes non-residents on their Canadian-sourced income. Many countries tax income in the same way.
By David Rotfleisch
When non-Canadian residents decide to start a corporation in Canada to operate a business, an important typical question is how to fund that business.
By David Rotfleisch
When a Canadian taxpayer is facing a tax audit from the CRA, the conduct and methodology of the tax auditor are subject to a "reasonable minimum standard".
By David Rotfleisch
A taxpayer might try to reduce his or her taxable income by diverting an incoming payment to another party. For example, an employee might direct her employer to pay a portion of the employee's salary ...
By David Rotfleisch
The Tax-Free Savings Account ("TFSA") offers numerous tax benefits. But many Canadiantaxpayers neglect to consider their TFSA when devising an estate plan.
By David Rotfleisch
The Marijuana Act which was introduced in Bill C-45 by the Trudeau government in 2017 is currently undergoing a second reading in the Senate.
By David Rotfleisch
This is our third article in a series focusing on the tax-attribution rules. In our first article, we focused on the basic tax-attribution rules and their exceptions.
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...
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