Your search for ‘Rotfleisch & Samulovitch P.C.’ returned 1,521 results

The charitable sector is key to the quality of life for many Canadians, and it relies on donations from ordinary Canadians in order to function. In this Part 2 of our year end tax planning article our expert Canadian tax lawyers discuss year end income tax planning for charitable donations

The Canada Revenue Agency ("CRA") is an administrative body and, as a result, it may only exercise powers given to it expressly by statute, of which the provisions of the Income Tax Act are the most relevant to the majority of taxpayers.

In 2025, Canadians faced prolonged delays with the CRA, including call answer rates below 40%in July 2025 and lengthy processing backlogs for T1 tax adjustments.

The Voluntary Disclosures Program, also known as tax amnesty, is a program offered by the Canada Revenue Agency that encourages a taxpayer to voluntarily come forward and disclose any inaccurate or unreported information concerning tax filings.

Net worth assessments may be undertaken by the tax auditor when the CRA considers a taxpayer's return to be inaccurate or when the taxpayer has not kept adequate records of the taxpayer's income for one or more years.

When a taxpayer receives an assessment or reassessment where the losses assessed differs from the taxpayer's filing position, the taxpayer can request a loss determination under subsection 152(1.1) of the Income Tax Act.

The Employer Health Tax is a payroll tax created by the Employer Health Tax Act in Ontario.

If an individual or corporation has paid or is paying a non-resident fees, commissions, or other amounts, for services performed in Canada, they may be obliged to withhold 15% of the payment as a withholding tax ...

Canada has some of the highest alcohol taxes in the world. Canadians pay approximately $20 billion per year in alcohol taxes and duties.

The tax penalties levied under this section are called gross negligence penalties.

The Canadian Border Services Agency Assessment and Revenue Management ("CARM") is a multi-phase project that aims to modernize the collection of duties and taxes for commercial goods imported into Canada.

An Access to Information or Personal Information (ATIP) request allows a Canadian taxpayer to exercise his or her right to access records of government institutions, including personal information held by government institutions.

Although bitcoins and other digital currencies are often considered to be a cash equivalent, they are not the same as cash.

The GST/HST reverse charge mechanism introduced in Budget 2025 marks a significant shift in how Canadian telecom businesses handle GST/HST on specified telecommunication services.

When a Canadian taxpayer is assessed for Canadian income taxes owing, there is a limited amount of time within which they can file a Notice of Objection to the tax assessment if they disagree with the amounts owing.

The Federal Court of Appeal's decision in Boucher v. Canada, 2004 FCA 46, is a key precedent in Canadian tax litigation. The case examines whether a taxpayer's repeated reliance on frivolous arguments can justify the imposition of penalties and costs by the court.

On September 18, 2020, the CRA filed a Federal Court application against Coinsquare in order to compell the Toronto-based cryptocurrency platform to disclose tax information related to its customers.

The Canadian government has had to annul debts totalling over $246 million for numerous citizens initially deemed ineligible for pandemic benefits.