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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
A taxpayer might try to reduce his or her taxable income by diverting an incoming payment to another party. For example, an employee might direct her employer to pay a portion of the employee's salary ...
By David Rotfleisch
The Tax-Free Savings Account ("TFSA") offers numerous tax benefits. But many Canadiantaxpayers neglect to consider their TFSA when devising an estate plan.
By David Rotfleisch
The Marijuana Act which was introduced in Bill C-45 by the Trudeau government in 2017 is currently undergoing a second reading in the Senate.
By David Rotfleisch
This is our third article in a series focusing on the tax-attribution rules. In our first article, we focused on the basic tax-attribution rules and their exceptions.
By David Rotfleisch
Canadian law allows for businesses to take many different legal forms.
By David Rotfleisch
On February 27, 2018, a majority of the Federal Court of Appeal overturned the Tax Court of Canada and decided that a new-home purchaser cannot claim the GST/HST New Housing Rebate...
By David Rotfleisch
Tony and Helen Samaroo (the "Plaintiffs") have been awarded over 1.6 million dollars in damages by the Supreme Court of British Columbia following a successful tort claim against the Canada Revenue Agency for malicious prosecution.
By David Rotfleisch
In IGGillis Holdings Inc. v Minister of National Revenue, the Canada Revenue Agency ("CRA") forced the courts to examine both the extent of the CRA's tax audit power and the limits of solicitor-client privilege.
By David Rotfleisch
In the 2018 Federal Budget released by the Canadian Department of Finance of February 27, 2018, new trust reporting requirements are designed to provide the CRA more information...
By David Rotfleisch
Though both may end up paying a similar tax rate on the income generated by their investments, the CCPC would be earning more income due to its higher starting capital.
By David Rotfleisch
A common law marriage is an informal relationship that does not require the legal form of a statutory marriage.
By David Rotfleisch
Taxpayers, particularly those with valuable inventory or capital assets, can be crippled through the actions of opportunistic thievesand fraudsters.
By David Rotfleisch
This article describes more specialized tax-attribution rules in the Canadian tax system—specifically, those applying to diverted payments, income-splitting with minors, holding corporations, and revocable trusts.
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.
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