David Rotfleisch

David Rotfleisch
Rotfleisch & Samulovitch
Founder & Principal
Tax

David Rotfleisch, founder and principal of the Toronto-based firm Rotfleisch & Samulovitch PC, focuses on income tax law.

He graduated from McGill University with a Bachelor of Commerce in 1975 and became a chartered accountant in 1977. Mr. Rotfleisch went on to earn a law degree from Osgoode Hall Law School and was called to the Ontario Bar in 1983. He founded the firm in 1987.

A lawyer and chartered professional accountant, Mr. Rotfleisch handles simple and complex tax and estate planning matters, as well as tax amnesty and tax litigation issues. His clients include start-up businesses, resident and non-resident business owners, and corporations.

With a background in the computer and IT industry, Mr. Rotfleisch also assists with technology matters, including high-tech legal issues such as software development and intellectual property.

David Rotfleisch In The News
CRA-IRS information sharing has 'no direct effect' for most taxpayers

Although most taxpayers will not be directly affected by the Canada Revenue Agency (CRA)’s move to share millions of banking records with the U.S. over the last five years, there is a risk of audit for those who may not have complied with American reporting requirements, Canadian tax lawyer David J. Rotfleisch tells AdvocateDaily.com . Read more

Paradise Papers audits show CRA cracking down on offshore tax evasion

Reports that the Canada Revenue Agency (CRA) is auditing a number of taxpayers named in the Paradise Papers tax leak confirm just how serious the taxman is about cracking down on offshore tax evasion, Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . Read more

David J. Rotfleisch's media roundup

Canadian tax lawyer   David J. Rotfleisch  is frequently called upon by the media to be a trusted source for their news stories, particularly for his focus on tax law matters for individuals and businesses. Read more

New CRA tool unlikely to deter tax evaders: Rotfleisch

The Canada Revenue Agency’s (CRA) recent decision to start using the Criminal Code proceeds-of-crime provision to seize the assets of those charged with tax evasion likely has more to do with raising revenues than with general deterrence, Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . Read more

Case shows possible limits of First Nations business tax exemption

Although First Nations people living on reserves are eligible for a number of tax exemptions , a recent case shows that in the eyes of the taxman, this rule does not necessarily apply to a business on a reserve whose customers are non-Aboriginal, Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . Read more

Report shows CRA stats affecting taxpayer treatment at audit

A newly released report by Canada’s auditor general appears to show that Canada Revenue Agency (CRA) targets may be driving the way in which taxpayers are being treated at audit, Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . Read more

Use of AI software in tax cases positive if litigation reduced

News that the government has started a pilot project to use commercial artificial intelligence software in tax cases is a welcome development for taxpayers if it ultimately results in less unnecessary litigation, Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . Read more

Proposed tax changes set to remove uncertainty for charities

Draft tax legislation that proposes to remove restrictions on charities’ non-partisan political activities will act to both clarify the rules and give organizations more scope with respect to their operations, Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . As The Lawyer’s Daily reports, the draft legislation proposes to amend the  Income Tax Act  (ITA), to implement changes consistent with Recommendation #3 of the Report of the Consultation Panel on the Political Activities of Charities — an expert panel appointed by the National Revenue Minister Diane Lebouthillier in   2016 that provided recommendations based on consultations held with charities. Read more

Threats of arrest make CRA scam calls easy to identify

A phone scam claiming to represent the Canada Revenue Agency (CRA) is making the rounds and has already duped a number of taxpayers across the country, but as Canadian tax lawyer   David J. Rotfleisch tells AdvocateDaily.com , the real taxman will not call and threaten to arrest anyone for unpaid taxes. Read more

Co-operation, cryptocurrency focus of new tax enforcement group

News that Canada has joined a new multinational group aimed at combating international tax evasion is a “long overdue” development that will allow law enforcement to fully exchange information as well as focus on digital currency transactions, Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . Read more

CRA 'striking gold' in some housing rebate claim cases

News that the Canada Revenue Agency (CRA) has recently imposed millions of dollars in penalties as a result of unpaid taxes in the country's largest real estate sectors comes as no surprise, given the taxman's ongoing focus on new housing rebate claims, Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . Read more

Public database not useful for corporate transparency: Rotfleisch

Although several ‘tax haven’ countries are moving forward with public databases for corporate ownership, a similar structure would likely prove to be ineffective in Canada, given the differences in transparency that already exist between the jurisdictions, Canadian tax lawyer David J. Rotfleisch tells AdvocateDaily.com . Read more

Failure to tell CRA about sale of home may bring penalties

The Canada Revenue Agency (CRA) may be lenient with taxpayers when it comes to the new requirement to report the sale of their principal residence on a 2017 tax return — but expect no breaks for the 2018 tax year, Canadian tax lawyer David J. Rotfleisch tells AdvocateDaily.com . Read more

Large penalties, jail time common in 'tax protest' scheme cases

A recent case where two ‘tax protesters’ were given jail sentences for their role in enabling or advising individuals to evade paying income tax shows that the arguments made in these cases are habitually rejected by courts and the penalties awarded are often steep,  Canadian tax lawyer   David J. Rotfleisch  tells  AdvocateDaily.com . Read more

$1.7M award for B.C. couple after malicious prosecution by CRA

VICTORIA — A Vancouver Island couple has been awarded nearly $1.7 million in damages after a judge criticized the Canada Revenue Agency for the “ruination'' of their business and personal lives by “high-handed, reprehensible and malicious" actions. A judge of the Supreme Court of British Columbia says a Nanaimo couple were the victims of an “egregious'' prosecution based on unfounded theory and suspicion about alleged tax evasion at the couple's restaurant and other businesses. The couple were operating a restaurant, nightclub and motel in Nanaimo in 2008 when they were charged with 21 counts of tax evasion for allegedly skimming $1.7 million from the business. They were acquitted of all charges in a provincial court trial in 2010 in what the judge hearing the case agreed amounted to the Crown using “voodoo accounting'' to support its case. The couple sued for malicious prosecution, alleging the prosecutor, the Canada Revenue Agency and its senior investigator targeted them, despite lacking any direct evidence of wrongdoing. The ruling says the prosecutor failed to exercise “prosecutorial discretion'' but clears him of malicious intent. It criticizes the agency and its senior investigator in assessing punitive and aggravated damages on behalf of the couple. “The CRA used the powers of the state in the form of a criminal prosecution to wrongfully and maliciously prosecute,'' writes the judge. The judge also criticizes the senior investigator for misleading the prosecution, almost from the beginning, finding he knew evidence that was required to support any allegation of skimming could not be gathered. “The behaviour of [the senior investigator] respecting the suppressing and misstating of evidence deserves rebuke. It offends this court's sense of decency and was a marked departure from conduct expected of an individual in [the senior investigator’s] position and an agency such as the CRA,'' the judge writes in his judgment dated Friday. Read more

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