Contributor Page
Rotfleisch & Samulovitch P.C.
 
Email  |  Website  |  Articles
Contact Details
Tel: +1 416 367 4222
Fax: +1 416 367 8649
2822 Danforth Avenue
Toronto
Ontario
M4C 1M1
Canada
By David Rotfleisch
Rectification boasts one important difference from a mere amendment. Unlike a document amended by the parties themselves, a rectified document can undo a tax consequence resulting from its pre-rectified form.
By David Rotfleisch
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
By David Rotfleisch
Yet the IC contemplates that a disclosing taxpayer may require additional time to submit the completed tax returns
By David Rotfleisch
The Canadian income tax regime differs for resident taxpayers and non-resident taxpayers in Canada.
By David Rotfleisch
As globalization and the use of technology continue to influence the lives and careers of individual taxpayers, often resulting in the requirement to work and/or live in different countries...
By David Rotfleisch
In July 2018, the Canada Revenue Agency announced its progress in exposing those who evade tax by using offshore entities or cryptocurrencies such as Bitcoin, Litecoin, Ethereum, Dash, Zcash, and Ripple.
By David Rotfleisch
Campbell v Attorney General of Canada (2018 FC 683) provides yet another example of the futility in resisting a Canada Revenue Agency tax audit.
By David Rotfleisch
Upon the completion of the Federal Court hearing for Sulochana Shantakumar v. Attorney General of Canada 2018 FC 677 on June 29, 2018, Justice Ahmed decided in the favour of the taxpayer.
By David Rotfleisch
In Canada, there is a taxation principal of integration which means that, as much as possible, the ultimate tax rate paid on a stream of income is the same regardless of whether it is earned...
By David Rotfleisch
Foreign income is one of the most underreported types of income for Canadian tax purposes.
By David Rotfleisch
The Canadian tax laws addressing the tax of individual non-residents disposing of Canadian real property are, although not drastically different from those imposed in similar transactions...
By David Rotfleisch
Two types of procedural appeals, informal and general, are available to a taxpayer at the Tax Court of Canada. Tax Settlement Conferences are only available under the general procedure for tax appeals.
By David Rotfleisch
Cryptocurrencies such as Bitcoin or Dash are digital assets which use which use cryptographic techniques to verify the transfer of assets and control the creation of additional units of the crypto currency.
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.
Contributor's Advice Centers
Mondaq Advice Centers provide access to Topic Guides, Model Documents, Precedents, Standard Clauses, Model Letters and Checklists across a wide range of specialist business areas.

Click link above to access this firm’s available resources.

Contributor's Topics
More...