David J. Rotfleisch, CPA, JD
Certified Specialist in Taxation (LSO)
David J. Rotfleisch is one of Canada’s most senior and respected tax lawyers, with more than 38 years of continuous practice devoted primarily to tax law. He is a founding partner of Rotfleisch & Samulovitch P.C., a leading Canadian tax law firm established in 1987, and is recognized as one of only 16 Law Society of Ontario Certified Specialists in Taxation as of 2025 – a designation reserved for lawyers with exceptional depth and sustained excellence in tax practice.
David’s authority in tax law is grounded in an exceptional dual professional background. He is both a Canadian tax lawyer (JD, called to the Ontario Bar in 1983) and a Chartered Professional Accountant (CPA, Lifetime Member), having qualified as a Chartered Accountant in 1977. He also completed all levels of the CICA In-Depth Tax Course, widely regarded as the gold standard for advanced tax expertise in Canada. This combination enables him to navigate tax issues with a level of technical precision and strategic foresight few practitioners can match.
His practice encompasses the full spectrum of Canadian tax law, including tax planning, CRA tax audits and investigations, tax disputes and litigation, cryptocurrency taxation and Voluntary Disclosures (tax amnesty). He regularly represents individuals and businesses before the Canada Revenue Agency (CRA) and the Tax Court of Canada, handling complex reassessments, penalties, and high-stakes disputes involving income tax, GST/HST, and international tax compliance.
David advises a broad and sophisticated client base, including entrepreneurs, privately held corporations, multinational businesses, resident and non-resident taxpayers, and high-net-worth individuals. His work frequently involves cross-border and international tax matters, including offshore compliance, foreign reporting obligations, and the tax consequences of immigrating to or emigrating from Canada. He is also deeply experienced in the tax aspects of corporate and commercial transactions, real estate taxation, and business structuring.
A distinctive aspect of David’s practice is his long-standing involvement with technology and emerging industries. With a professional background in computer and IT systems, he brings uncommon fluency to matters involving cryptocurrency taxation, blockchain transactions, digital assets, smart contracts, and technology-driven business models. He works closely with specialized crypto tax accountants and is frequently consulted on complex issues at the intersection of tax law, software, and financial innovation. He has also acted as an expert in litigation in both tax and cryptocurrency.
Beyond client representation, David is a leading public voice on Canadian tax law. Through Taxpage.com, he publishes in-depth legal analysis on CRA practices, tax litigation trends, legislative developments, and taxpayer rights. His commentary is widely read by professionals and taxpayers alike, and he is regularly invited to provide expert insight through articles, interviews, and media appearances (both radio and TV), translating complex tax law into clear, practical guidance. He has appeared as a speaker providing tax insights to different professional bodies both in Canada and Internationally.
Education / Qualifications
- Certified Specialist in Taxation, Law Society of Ontario
- Founder, Rotfleisch & Samulovitch P.C. / Taxpage (1987)
- Called to the Ontario Bar (1983)
- JD, Osgoode Hall Law School – completed all available tax courses
- Chartered Accountant (CA), achieved in 1977; now CPA (Lifetime Member)
- Bachelor of Commerce (B.Com.), McGill University (1975)
- CICA In-Depth Tax Course – completed all levels
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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
Tax lawyers, who are also known as taxation lawyers, or income tax lawyers are professionals specializing in taxation law. They are experts in tax law, having graduated from accredited law schools, and completed their articling program. They receive their law license from provincial law societies after successfully completing their bar examinations. It is these law societies that allow them to practice law. Tax lawyers practice tax law and have specialized in income tax law in full time practice.
They had typically performed above average in their tax law courses in law school, and usually during their articling program and summer internships they have worked under the close supervision of income tax lawyers of a tax law firm and decided to specialize in tax law when they became practicing lawyers. Some tax lawyers in Canada, such as the founder of the firm, David J. Rotfleisch, have additional qualifications in tax law by also being chartered professional accountants or chartered accountants (CPA or CA). The area of specialization for them is taxation law.
The Law Society of Ontario, which governs the legal profession in Ontario, sets out criteria that have to be met in order for a lawyer to be recognized as a specialist in a field of law.
Certified Specialist in Taxation is the certification given to tax lawyers who have met the criteria set out by the Ontario law society. As of the end of April 2020 David Rotfleisch is one of only 12 certified specialists in taxation.










