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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
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.
By David Rotfleisch
Partnerships are a form of business organization that exists when persons carry on a business in common with a view to profit. Unlike corporations, they are not separate legal entities, but instead a relationship...
By David Rotfleisch
The Canadian Income Tax Act contains five basic rules requiring a Canadian resident to report either a transaction involving a foreign party or an interest in foreign property ...
By David Rotfleisch
The Canada Revenue Agency has a wide variety of powers at its disposal to collect tax amounts owing from taxpayers with unpaid tax assessments.
By David Rotfleisch
A taxpayer's interaction with the Canada Revenue Agency (the "CRA") can give rise to a variety of emotions and results: some good, some bad, and some very bad.
By David Rotfleisch
There has been a whirlwind of activity with respect to tax legislation during the Honourable Bill Morneau's stint as Canada's Minister of Finance.
By David Rotfleisch
The tax protesters were arrested and then released on a promise to appear and with court imposed bail conditions.
By David Rotfleisch
In our previous article we discussed the definition of business and analysed the tests for, and the consequences of, carrying on business in Canada.
By David Rotfleisch
In Part 3 of this series, our Canadian tax lawyers provide their top year-end tax-reduction strategies concerning investments.
By David Rotfleisch
Cryptocurrencies such as Bitcoin, Dash, Ether, Litecoin, Ethereum and Ripple have been the subject of intense media coverage in recent months due to their general astronomical surge in value.
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