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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
Corporations resident in Canada are taxed on their worldwide income, while non-resident corporations of Canada are taxed only on their Canadian source income.
By David Rotfleisch
The lifetime capital gains exemption allows Canadian taxpayers to sell certain kinds of shares called QSBC shares as well as qualified farming and fishing properties without paying tax on the capital gains up to a set amount.
By David Rotfleisch
Directors are jointly and severally liable for some of the tax debts of the corporation of which they are a director.
By David Rotfleisch
A taxpayer-relief application may prompt the CRA to waive or cancel the interest or penalties on your tax bill.
By David Rotfleisch
The case involved 551928 Manitoba Ltd. ("the Corporation"), which hired accountants to estimate its full capital dividend account balance.
By David Rotfleisch
US Supreme Court Justice Kennedy has been in the news lately. The so called ‘swing vote' of the United States Supreme Court has retired. Justice Kennedy has been responsible for some of the most pivotal precedents of the past 30 years.
By David Rotfleisch
Starting a new business requires a lot of good planning. Not the least of which is good tax planning. But good tax planning is not simply about minimizing your tax related costs.
By David Rotfleisch
Section 160 of the Income Tax Act is a tax collection tool. It thwarts a taxpayer's attempts at moving money beyond the tax collector's reach by placing it in presumably friendly hands.
By David Rotfleisch
The facts and a detailed analysis by our skilled Canadian tax lawyers follows on this watershed case.
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.
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