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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
Should you or your business face these tax penalties it is imperative to preserve your professional reputation.
By David Rotfleisch
The tax penalties levied under this section are called gross negligence penalties.
By David Rotfleisch
Generally, Canadian tax residents pay tax on worldwide sources of income. By contrast, non-residents of Canada are only liable to pay tax on income or gains from Canadian sources.
By David Rotfleisch
For individuals or corporations that are not tax residents in Canada, certain payments that they receive from Canadian sources are subject to withholding taxes.
By David Rotfleisch
Under section 160 of Canada's Income Tax Act, one who receives property from a tax debtor may inherit derivative tax liability—that is, the tax liability of the transferor.
By David Rotfleisch
If you're a criminal they will catch you, as the saying goes, they even managed to catch Al Capone on tax evasion.
By David Rotfleisch
Generally, employees are limited in deducting the expenses they incur in earning their employment income.
By David Rotfleisch
The final section of this article offers tax tips for those who may have erroneously claimed prohibited life-insurance deductions.
By David Rotfleisch
Businesses which provide goods and services in exchange for money or other valuable consideration are required to charge their customers GST/HST.
By David Rotfleisch
On September 18, 2018, the Auditor General of Canada released its audit report on the Canada Revenue Agency's tax compliance efforts.
By David Rotfleisch
For many Canadians it has become a common investment to supplement one's income by purchasing real estate and renting those properties to generate rental income.
By David Rotfleisch
Businesses that have moved beyond the start-up phase and need to consider how to implement continuing expansion must ultimately determine the method of financing that will yield the greatest total return.
By David Rotfleisch
Gone are the days when offshore bank accounts were outside the CRA's reach. With the advent of the CRS, CRA automatically receives financial information of Canadian taxpayers who own bank accounts or assets in other jurisdictions.
By David Rotfleisch
Under Canadian tax law, corporations are able to issue dividends to certain other Canadian corporations on a tax free basis.
By David Rotfleisch
The Canada Revenue Agency isn't shy about pursuing a tax audit. But the CRA invokes its most aggressive tactics when auditing small and medium businesses—groups that the CRA perceives as most likely to retain poor records or lack internal controls.
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