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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
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.
By David Rotfleisch
Various tax efficient vehicles are available to Canadians who purchase and hold assets, or carry out business in the United States.
By David Rotfleisch
Directors are jointly and severally liable for some of the tax debts of the corporation of which they are a director. The Canadian Excise Tax Act makes the directors of a corporation liable for the GST/HST remittance arrears of that corporation.
By Kevin Persaud
Your status as a tax resident determines the extent to which Canada may tax your income. Canada taxes its residents on their worldwide income.
By Kevin Persaud
A person's status as a tax resident determines the extent to which Canada may tax that person's income.
By David Rotfleisch
In R v Patry 2018 BCSC 1524 the Supreme Court of British Columbia (the "Court") found that Mr. Patry did not have the requisite culpable state of mind for a tax evasion conviction.
By David Rotfleisch
On October 18, 2018 the Supreme Court of Canada summarily dismissed an Appeal from the Federal Court of Appeal without reasons, as per its standard practice.
By David Rotfleisch
Will And Estate Planning
By David Rotfleisch
Addressing executor's fee is an important facet of estate planning.
By David Rotfleisch
Some businesses, especially high-tech start-ups, and more recently marijuana start-ups, opt to compensate their employees with options to purchase shares in the business at a discount price.
By Ian Thomas
Businesses can take many different forms under Canadian law.
By Kevin Persaud
This article discusses some of the most important tax deadlines that Canadian taxpayers should keep in mind
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.
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