David Rotfleisch

A Canadian Tax Lawyer's Case Commentary On Magren Holdings Ltd. v Canada, 2024 FCA 202: The Application Of General Anti-Avoidance Rule (GAAR) On Capital Dividends

How To Best Leverage Small Business Investment Corporations: Section 150.1(2.1) Of The Income Tax Act

Argentine President Milei Eyes Tax Reform To Flag Hidden U.S. Dollars, With Implications For Canada-Argentina Cross-Border Tax Planning

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

Blecha v The King – What Expenses Can Owners Deduct From Rental Properties That Produce No Income?

The CRA Issues A New Income Tax Folio On 'Deemed Interest Benefit On Shareholder Loans And Debts': How Is It Treated For Tax Purposes?

CRA Not Providing Relevant, Clear, And Concise Information To Canadian Taxpayers: 2024-2025 Ombudsperson's Annual Report

Cancelling Canada's Digital Services Tax Creates Immediate Logistical Problems At CRA; Don't Expect A Refund Soon If You Have Pre-Paid

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

When Can Businesses Deduct Interest Payments? A Primer From A Canadian Tax Lawyer

When Full Business Income Tax, Other Than Capital Gains Tax, Is Payable If Business Activities Are Based On A "Secondary Intention" Tax Law Doctrine In An "Adventure In The Nature Of Trade" – Guidance From A Canadian Tax Lawyer

A Canadian Tax Lawyer's Guide To Business And Personal Tax Debt Forgiveness From CRA

CRA Unveils New Process For Canadian Taxpayers To Authorize Their Tax Representatives To Access Their Online CRA Account Using "Authorize A Representative"

In Both Canada And The U.S.A., Sales Of Non-fungible Tokens (NFTs) Are Taxable And Must Be Reported To CRA, IRS, Respectively, Says Canadian Crypto Tax Lawyer

Tax Obligations And Tax Remittances For Employees Versus Contractors, Misclassification Of Employees In Canada's Trucking Industry

How The Income Tax Act Treats Settlements And Damage Awards For Wrongful Dismissals

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

How Are Professional Poker Winnings Taxed In Canada? Taxable Business Income And Non-Taxable Hobbies: Fournier-Giguère V. Canada Et. Al., 2025 FCA 112

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

Using COVID-19 Benefits Fraudulently Will Get You Charged With Tax Evasion By The CRA