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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
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.
By David Rotfleisch
Campbell v Attorney General of Canada (2018 FC 683) provides yet another example of the futility in resisting a Canada Revenue Agency tax audit.
By David Rotfleisch
Upon the completion of the Federal Court hearing for Sulochana Shantakumar v. Attorney General of Canada 2018 FC 677 on June 29, 2018, Justice Ahmed decided in the favour of the taxpayer.
By David Rotfleisch
In Canada, there is a taxation principal of integration which means that, as much as possible, the ultimate tax rate paid on a stream of income is the same regardless of whether it is earned...
By David Rotfleisch
Foreign income is one of the most underreported types of income for Canadian tax purposes.
By David Rotfleisch
The Canadian tax laws addressing the tax of individual non-residents disposing of Canadian real property are, although not drastically different from those imposed in similar transactions...
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