Deemed disposition and reacquisition rules When you move from Canada, you may be subject to…
Published: October 27, 2025
Last Updated: October 27, 2025
Introduction – GAAR and the Use of Corporate Losses The general anti-avoidance rule (GAAR) in…
Published: October 27, 2025
Last Updated: October 27, 2025
Death is an inevitable end that awaits every individual, and no one knows the time…
Published: October 24, 2025
Last Updated: October 24, 2025
Foreign Property Reporting and the CRA’s Approach to T1135 Penalties Subsection 162(7) of the Income…
Published: October 22, 2025
Last Updated: October 22, 2025
What is Form T106? Form T106 is an information return required by the Canada Revenue…
Published: October 21, 2025
Last Updated: October 21, 2025
Foreign spin-offs When a Canadian resident shareholder of a foreign corporation (the original corporation) receives…
Published: October 14, 2025
Last Updated: October 10, 2025
Overview: Court Confirms Key Principles around Beneficial Ownership, Corporate Residence, and Validity of Tax-Efficient Structures…
Published: October 10, 2025
Last Updated: October 10, 2025
Voluntary Disclosure Tax Lawyers At Rotfleisch & Samulovitch P.C., our team of experienced Canadian tax…
Published: October 1, 2025
Last Updated: October 1, 2025
Introduction The Federal Court of Appeal’s decision in Boucher v. Canada, 2004 FCA 46, is…
Published: September 29, 2025
Last Updated: September 23, 2025
What Our Clients Say
I’ve used Rotfleisch & Samulovitch for complex tax planning matters over the past few years. I’ve found them to be extremely knowledgeable, professional & effective, and would highly recommend them especially for entrepreneurs and their companies. R&S’ legal tax knowledge are a solid complement to the expertise of a quality accountant.
Mark BarnicuttToronto, Tel Aviv
Pro Tip
Tax Audits in Ontario
There are over 350,000 tax audit and review actions conducted by the Canada Revenue Agency on a yearly basis. Around 15,000 of these tax audits deal with “cash only” businesses (i.e. the underground economy). Additionally, an estimated 35,000 are tax shelter audits.
Frequently Asked Questions
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