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  • Article

    Failure To File Tax Returns: Canadian Tax Lawyer Guidance

    In 2019, the Canada Revenue Agency (CRA) served Mr. Merrill with Notices of Requirement to file his personal income tax returns for the 2014 to 2017 taxation years by April 30, 2019.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Pandora Papers – Canadian Income Tax – Toronto Tax Lawyer Guide

    In October of 2021 the International Consortium of Investigative Journalists (ICIJ) announced that it had obtained 11.9 million confidential files relating to "offshore" accounts and entities.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    What Can A Taxpayer Do If A CRA Decision Letter Is Unclear? – A Canadian Tax Lawyer's Guide

    In 4431472 Canada Inc v Canada (Attorney General), 2021 FC 812, the Federal Court reviewed the Canada Revenue Agency's decision to not process the amended tax returns filed by the corporate applicant for its 2008 to 2011 taxation years.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    How To Determine The Place Of Employment For A Remote Worker: Here Are CRA's Rules

    As many employees and employees realize the potential benefits and flexibility that working from home affords, a significant portion of Canadians are still working from home post-pandemic.
    CanadaEmployment and HR
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    2021 Updates For T1134: Canadian Tax Lawyer's Perspective

    The T1134 form is an informational reporting requirement for Canadian taxpayers. Using the T1134, Canadian taxpayers are required to provide certain information about foreign affiliates the taxpayer owns an interest in.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    A Canadian Tax Lawyer's Perspective On The GST/HST Non-Resident Override Rule

    GST/HST is sales tax charged on the provision of goods and services in Canada.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Case Analysis Tran v Queen On Demolishing The Minister's Assumption In An Income Tax Section 227.1 Director's Liability Case – Toronto Tax Lawyer Guide

    If you are an employer and you pay salaries to your employees, you will be required to withhold and remit source deductions.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Daley v. Canada (Attorney General) Toronto Tax Lawyer Case Comment Part 1

    The Court also found that the OPC erred in concluding that Ms. Daley was non-compliant with the Privacy Act.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Hamad v. The Queen: A Canadian Tax Lawyer's Perspective On Due Diligence In Director Liability For Taxes

    The Tax Court of Canada recently released a decision regarding director's liability for corporate tax debt under section 227.1 of the Income Tax Act in Hamad v The Queen 2019 TCC 137.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    How To Incorporate A Veterinary Professional Corporation – Guidance From A Canadian Tax Lawyer

    Many professionals like veterinarians, lawyers and dentists have traditionally carried on their businesses in a simple form referred to as a sole proprietorship, often because professional regulations prohibited incorporation.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Judicial Review Of CRA's Decisions: Canadian Tax Lawyer's Guide

    Pierre Barbe worked for a consulting firm from April 2017 to February 2018 and requested a ruling from the Canada Revenue Agency (CRA) to determine whether he was working in insurable employment.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Protocol Between The Appeals And Audit Branches At CRA

    Being audited is an unpleasant experience; however, resolving a tax issue in the tax audit stage is one of the most timely and cost effective outcomes for the CRA.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Quebec Now Requires Disclosure Of Specified Transactions

    Quebec recently announced certain changes to mandatory disclosure mechanism that introduced the requirements for taxpayers to disclose certain specified transactions within specified time limits.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Reversionary Truste Rule: What Is It? When Does It Apply? Not Apply? Canadian Tax Lawyer Explains

    A trust is a relationship where a person, called the settlor, provides cash or other property in trust for the benefit of others, known as the beneficiaries.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    The Tax Implications Of Separated Couples Living Under The Same Roof — A Canadian Tax Lawyer Explains

    Commonly separation occurs when a former couple moves to separate living arrangements.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    What Is A Canadian Controlled Private Corporation – A Canadian Tax Lawyer's Explanation

    Many corporations in Canada are CCPCs and the status gives them special tax benefits such as small business deduction, enhanced investment tax credits for expenditures on scientific and experimental research, ...
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    CASE STUDY: Rotfleisch & Samulovitch Successful In Late Objection To Derivative Assessment

    Ordinarily the Tax Court of Canada is proper jurisdiction for challenging assessments issued under the Canadian Income Tax Act.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Victoria Moshinsky-Helm v Minister Of National Revenue – Guidance From A Canadian Tax Lawyer On Judicial Review Of A CRA Decision Regarding Former Spouse's Income Records

    Ms. Moshinsky-Helm (the Appellant) divorced her husband and made a request under the Access to Information Act (ATIA) to seek records relating to her ex-spouse's income and businesses.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Canadian Tax Treatment Of Individual Saving Accounts In The United Kingdom – A Toronto Tax Lawyer Analysis

    The term Individual Savings Account, or ISA, refers to a class of investments that are available to residents of the United Kingdom.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Taxation Of Settlement Amounts - A Canadian Tax Lawyer

    Notably, any amount of a settlement payment for damages with respect to personal injury or death is exempt from tax.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.

Showing 201–220 of 1493 results

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