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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
When a taxpayer carries on a commercial activity it inevitably incurs the additional expense of GST/HST payable on its supplies.
By David Rotfleisch
The plaintiffs, Allan Jay Gordon, James A. Deacur and Associates Ltd. [and James Allan Deacur sought damages from the government of Canada alleging that the Canada Revenue Agency conducted tortious act in its criminal investigation.
By David Rotfleisch
Taxation of inter-corporate dividends has been expanded by amendments to Subsection 55(2) of the Income Tax Act first proposed in the 2015 Federal Budget.
By David Rotfleisch
This article looks at the tax dispute between the Canada Revenue Agency and Uber Canada Inc. Afterwards, we provide GST/HST tax tips based on the lessons we might draw from the outcome of this dispute.
By David Rotfleisch
The government budget in 2019 revealed that Canada intends to cap stock option deductions for individuals because the stock option tax deduction was regressive.
By David Rotfleisch
In Canada (National Revenue) v Atlas Tube Canada ULC, the Federal Court held that Canada Revenue Agency could compel a private corporation to disclose its draft tax due diligence report during the course of an ongoing audit.
By David Rotfleisch
A Trust is a vehicle for holding family property and it's typically used to reduce a family's taxes.
By David Rotfleisch
The Ontario non-resident speculation tax applies when real estate located in the greater golden horseshoe region in Ontario is acquired by a foreign entity or taxable trustee.
By David Rotfleisch
The CRA has general powers to require persons to provide information related to a tax audit however these general powers are limited, such that, the CRA cannot require persons to provide third party documents without judicial authorization.
By David Rotfleisch
A Henson trust is a type of trust that is settled for the purpose of benefitting a person with disabilities.
By David Rotfleisch
Section 160 of the Income Tax Act broadens the Canada Revenue Agency's power to collect on income-tax debt.
By David Rotfleisch
If none of the factors are conclusive which is a very rare situation, you must ask the competent authority of each country to make a decision.
By David Rotfleisch
Generally, when a taxpayer dies, his or her TFSA ceases to exist.
By David Rotfleisch
Lawrence Franklin Glazer recently had his Action against the CRA dismissed on a summary judgement.
By David Rotfleisch
Canadian employers that pay salaries, wages, or most other types of remuneration to an employee are required to withhold or deduct from each wage payment made to the employee.
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