Media Appearances
Unemployed man told to pay thousands of dollars in taxes for government EI mistake
Tax lawyer David Rotfleisch says it can be very difficult for people to go up against the CRA, especially if they can't afford professional help.
Hitting 'Goldilocks number' on taxation of cannabis key to reducing black market
Tax lawyer David Rotfleisch of taxpage.com said the government’s proposals are “entirely akin” to the tobacco tax, in that the taxes are being calculated per gram of cannabis, as it is for tobacco, and there are different provisions for stamped and unstamped products.
“There is nothing really exciting here,” he said. “This is part of the point of the marijuana legalization — to get rid of the whole criminal justice cost of enforcing silly laws and to raise revenue and put the money into the hands of government, instead of organized crime.”
Lax corporate disclosure aids money launderers: CD Howe report
However, the point is entirely correct about corporations: that there is no Canadian requirement for disclosure of beneficial ownership of corporate shares or of reviewing for whom a nominee director acts. The recommendation is that the federal government, in collaboration with the provinces and territories, establishes a central publicly accessible beneficial ownership registry of corporations and certain trusts. This recommendation has serious adverse privacy implications.
Ontario faces 'uphill battle' in fight against carbon tax: experts
Tax lawyer David Rotfleisch of taxpage.com noted the Constitution Act, 1867 gives broad powers to the federal government to implement taxation, and the only path forward for Ontario and Saskatchewan is to say the legislation is not a tax but a regulatory scheme.
Flawed Questions Inevitably Yielded A Flawed Survey At CRA
The recently released survey of all employees at the Canada Revenue Agency (CRA) conducted by The Professional Institute of the Public Service of Canada (PSC), the largest union in Canada representing federal government professionals, has as much bona fides as the 1949 advertising campaign that boasted "more doctors smoke Camels than any other cigarette."
David on Newstalk 1010
Barb DiGiulio, host of the popular daily radio talk show “The Nightside,” talks to David Rotfleisch about it is easier for corporations and wealthy individuals to evade or avoid tax responsibilities than it is for average canadians “YES,” says David.
International coalition investigating cryptocurrency tax evasion, money laundering
The Wild West days of cryptocurrency and tax evasion are on the wane. Bitcoin, ethereum, dash and other digital currencies are now firmly in the crosshairs of worldwide tax authorities: the burning issue, of course, is the loss of tax revenue occurring from unreported cryptocurrency transactions.
It’s June – where’s my tax refund?
Ryan, a Toronto taxpayer who asked to be mentioned only by first name, was counting on a $10,000 tax refund to help pay for his upcoming wedding in July.
A Toronto realtor has been named in whistleblower's list of secret Swiss bank accounts
“In this case, clearly they have criminal prosecution in mind,” one of Stankovic's lawyers, David Rotfleisch, told The National Post. Stankovic herself declined to speak about her case. In the grand scale of the revelations contained in the Falciani leak, Stankovic seems a minnow among sharks.
The Canada Revenue Agency's Battle Against Taxpayers Has Just Begun
The Canada Revenue Agency's Battle Against Taxpayers Has Just Begun. CRA is good (sort of) at collecting money owed; when it comes to administering programs that pay money out, not so much. David J. Rotfleisch Canadian Tax Lawyer, Rotfleisch & Samulovitch PC, explains that the CRA has extraordinary powers to abuse taxpayers.
A world of difference between CRA civil and criminal tax audits
The Income Tax Act is clear on Canada Revenue Agency civil and criminal audits. But what happens when the goal of a CRA civil audit is to lay criminal charges? Canadian tax lawyer David Rotfleisch explains that taxpayers have rights.
So You Can’t Pay Your Taxes To The Canada Revenue Agency — Now What?
Be sure that you file your tax return on time even if you cannot afford to pay even $1 of your tax liability. David J. Rotfleisch Canadian Tax Lawyer, Rotfleisch & Samulovitch PC.
New tax rules for lawyers: Valuate work-in-progress
So, to take into account these new rules, lawyers will have to carry out a valuation of the actual cost of providing their legal services. This is a technical and complicated valuation in order to determine all of the cost elements that go into the services rendered.
5 things you need to do to win (or survive) a CRA tax audit
So you’ve filed your taxes and received your notice of assessment, but now there’s another letter from the Canada Revenue Agency (CRA) in your mailbox with a request to see more of your paperwork. What do you do?
Most likely, what you’re looking at is an inquiry notice, said David Rotfleisch, owner of Toronto tax law firm Rotfleisch and Samulovitch.
The CRA thinks you're evading taxes: Now what?
Canadian tax lawyer David Rotfleisch explains that there are three ways that Canadians can be audited: 1) you are named in the Panama Papers or the Paradise Papers as a suspected tax evader, 2) you are named by an anonymous whistle-blower, or 3) you raise the suspicion of a CRA tax auditor.
Budget tries to keep it simple with two proposed tax changes
The first change reduces the amount that can be claimed for the small business deduction for CCPCs based on the amount of adjusted aggregate investment income that it earns.
Further complicating the tax system, the second change introduces a second RDTOH account in order to limit the use of RDTOH to non-eligible dividends for private corporations.
Ottawa owes apology to B.C. couple after malicious tax prosecution ruling: lawyer
David Rotfleisch, a tax lawyer with taxpage.com, said he could not recall any successful malicious prosecution cases dealing with a tax issue before, but said the decision was “a punch in the face” for the CRA.
“If you go through the whole history [of the Samaroo case], it’s a typical case where a CRA person makes up their mind — and that’s it, they’ve made up their mind about what’s going on and they’re not prepared to entertain any other options,” he said. “In general I have to say that I have seen outrageous behaviour in many cases by CRA people and clients often enquire about whether they have the ability to sue CRA.”
The culture at the CRA is changing – and we should all be concerned
Personal finance expert and occasional guest Globe and Mail columnist Tim Cestnick quotes prominent Canadian tax lawyer David Rotfleisch about the worrying culture of Canada Revenue Agency (CRA).
David on Newstalk 1010
Veteran broadcaster Barb DiGiulio talks to David Rotfleisch about his very first blog for The Huff Post, about Canada Revenue Agency (CRA). “It’s broken,” says David.
Take It From A Tax Lawyer: The Canada Revenue Agency Is Broken
Having dealings with CRA for three decades, you form an opinion. I wish I had good news for Canadian taxpayers, writes David Rotfleisch in his inaugural Huff Post blog.
Bitcoins, bubbles and your burden to the CRA
The situation for an investor in cryptocurrency is very different. Bitcoin is considered by CRA to be akin to a commodity. There is no requirement to account for increases in value of commodity (or other) investments as prices fluctuate.
David on Newstalk 1010 with Jon Pole
Jon Pole, host of Newstalk “Pole Position” in Montreal, talks to David Rotfleisch about how Bitcoin is taxed.
The argument for hanging out your shingle on a professional corporation
Setting up a law practice as a professional corporation is “a slam dunk, absolutely the way to go,” advises chartered professional accountant and tax lawyer David Rotfleisch in Toronto. “Incorporate from the get-go.” Rotfleisch, the founding lawyer of Taxpage, says that one of the most important reasons is that “you have the ability to set up an individual pension plan and contribute far more to the pension plan than you would through an RRSP.”
U.S. tax law reform means Canada has lost ‘competitive advantage’: experts
David Rotfleisch of taxpage.com called this measure “quite an outrageous move” but “pretty typical of the way the U.S. treats its citizens who are resident in the rest of the world.”
“If I have to specify a single most pervasive effect on Canada, that’s it,” he said. “U.S. citizens living anywhere in the world are required to file U.S. personal tax returns and these tax reform measures are possibly a big whammy for them.”
The Tax Court of Canada’s exclusive jurisdiction
The issue of choosing the correct court has been a problem for lawyers for 200 years, and it remains a concern when dealing with the Canada Revenue Agency (CRA).
Opinion: Tax evasion should be as stigmatized as drunk driving
While there's a growing awareness tax evasion is not a victimless crime, as taxpayers have to make up the shortfall, it's still common.
More about what every lawyer should know about year-end tax planning
Canadian tax lawyer David Rotfleisch writes “More about what every lawyer should know about year-end tax planning”.
Tax tips every lawyer should implement now
Canadian tax lawyer David Rotfleisch gives “Tax tips every lawyer should implement now”.
Is the taxman spying on your social media?
CJAD radio personality Leslie Roberts talks to Canadian tax lawyer David Rotfleisch about: “Is the Taxman spying on your social media?”
Changes To Income Sprinkling Rules
CTV News Channel anchor Scott Laurie talks to Canadian tax lawyer David Rotfleisch about the new rules for income splitting/“income sprinkling” introduced by Finance Minister Bill Morneau. These are the revised rules for income splitting, after the huge public backlash in September 2017.
How bitcoin is taxed in Canada
BNN anchor Greg Bonnell talks to Canadian tax lawyer David Rotfleisch about Bitcoin and other cryptocurrencies are tax by Canada Revenue Agency (CRA).
Canada’s top 1% collected more than 11% of the country’s income in 2015
The share of income flowing to the top one per cent of Canadian tax filers increased by almost one percentage point between 2014 and 2015, the first increase since 2006, Statistics Canada said on Wednesday.
PayPal to disclose the names of those Canadians who use the payment platform for conducting business
Barb DiGiulio, host of the popular daily radio talk show “The Nightside,” talks to David Rotfleisch about the court order that Canada Revenue Agency (CRA) obtained against PayPal to disclose the names of those Canadians who use the payment platform for conducting business. If you are a business that uses PayPal for payment and you are not disclosing the income nor remitting the GST/HST, you may get audited. If you use PayPal to sell items around your house, you don’t have to worry.
Paradise Papers: Did Canada actually make it easier to stash money offshore?
The latest massive leak of offshore financial documents, the so-called Paradise Papers, has put the spotlight on Canada.
Law society faces pushback on diversity initiative, to host information session
“I can’t imagine how it could be more negative. There are so many analogies: the Thought Police comes to mind from 1984, McCarthyism and Catch-22 loyalty oaths. This really is a Big Brother imposing thought requirements on its members,” said David Rotfleisch, of Rotfleisch & Samulovitch Professional Corporation Barristers & Solicitors.
Opinion: Gambling, money laundering and Hawala are key ingredients to a casino stew
“I’m shocked, shocked, to find out gambling is taking place here,” says Captain Louis Renault (Claude Rains) to Rick (Humphrey Bogart) in the 1942 classic movie Casablanca, having been told by the Gestapo to shut down the club and as he accepts his cut of the gaming winnings.
Backlash prompts Morneau to backtrack on proposed small business tax changes
Last week saw as many new tax changes, outside of a budget, as I can recall in my 30 years of practising tax law.
Part 3 - Tax treatments of professional corporations: How to change
An incorporated law practice enjoys the benefit of the small business deduction. This means that for active business income of up to $500,000, there is a federal and provincial tax reduction. In 2017, the combined federal and Ontario tax rate on active business income is 15 per cent. Contrast this to the top personal marginal tax rate in Ontario of almost 54 per cent. Other provinces have similar discrepancies between active business earned in a corporation and personal tax rates.
Part 2 - Tax treatments of partnerships and LLPs
A partnership keeps its own sets of books and has to prepare its own set of financial statements. As with all professionals, as a result of the federal budget changes in March 2017, it will now have to value work in progress (WIP) in computing income. It is also required to maintain a calendar year-end.
The Night Side - Changes in Income Splitting between spouses
Barb DiGiulio, host of The Nighside, talks to David about the changes in income splitting between spouses or to split shares in a corporation.
Liberal tax changes would spark exodus of Canadian Entrepreneurs
“I fully expect to prepare a memo for him about becoming non-resident,” writes Canadian tax lawyer David Rotfleisch on Jon Chevreau’s Findependence Hub. In other words, if enacted into law, tax changes proposed by Minister Morneau would cause entrepreneurs to pack up and leave Canada for more tax-friendly jurisdictions.
Part 1 - Tax treatments of sole Proprietorships and Associations
Tax treatments of sole proprietorships and associations – The new tax columnist for The Lawyers Daily, (a LexisNexis publication), David Rotfleisch explains how sole proprietorships and ‘in association’ structures are taxed in Canada. Part 1 of 3.
Anthony Furey with David Rotfleisch
National Post Radio Host Anthony Furey talks to David Rotflesich about the Federal government’s proposed tax changes on corporations including: income splitting and taxing income inside a corporation. Effectively, these are small companies—with between 1 and 100 employees—with the house frequently mortgaged to provide capital to the business (and putting capital at risk) and the owners working long hours (even without pay). More than 70% of Canadians work in very small companies. These tax changes would penalize families, which are the economic engine of Canada.
Morneau's tax changes are so complex and unfair, they'll turn accountants bald—and rich
If the Liberals implement their tax proposals, you can expect less investment and more entrepreneurs leaving for business-friendly jurisdictions, writes David J. Rotfleisch.
The Night Side - Canadian federal government’s proposed changes to the Tax Act
Tax lawyer David Rotfleisch talks to Barb DiGiulio on “The Night Side,” Newtalk1010, about the Canadian federal government’s proposed changes to the Tax Act, closing loopholes of “income sprinkling” [income splitting] and the lifetime capital gains exemption, involving gifting shares to family members.
Proposed changes to the CRA’s Voluntary Disclosure Program will kill it
Last month, the Canada Revenue Agency announced radical proposed changes to the Voluntary Disclosure Program (VDP).
Ottawa's proposed taxation changes may do more harm than good, experts say
The federal government is proposing changes to Canada’s tax system to reduce loopholes they say are giving unfair advantage to high-income earners, but tax professionals say the changes may end up doing more harm than good.
Federal government warned about perils of tightening tax amnesty program
Within weeks, Ottawa is expected to unveil proposed restrictions to an income tax amnesty program that has raked in millions for federal coffers, but experts are warning the government to tread carefully so that the changes don't siphon off the revenue flow.
Federal government warned about perils of tightening tax amnesty program
Within weeks, Ottawa is expected to unveil proposed restrictions to an income tax amnesty program that has raked in millions for federal coffers, but experts are warning the government to tread carefully so that the changes don't siphon off the revenue flow.
Federal government warned about perils of tightening tax amnesty program
Within weeks, Ottawa is expected to unveil proposed restrictions to an income tax amnesty program that has raked in millions for federal coffers, but experts are warning the government to tread carefully so that the changes don't siphon off the revenue flow.
Federal government warned about perils of tightening tax amnesty program
Within weeks, Ottawa is expected to unveil proposed restrictions to an income tax amnesty program that has raked in millions for federal coffers, but experts are warning the government to tread carefully so that the changes don't siphon off the revenue flow.
Federal government warned about perils of tightening tax amnesty program
Within weeks, Ottawa is expected to unveil proposed restrictions to an income tax amnesty program that has raked in millions for federal coffers, but experts are warning the government to tread carefully so that the changes don't siphon off the revenue flow.
Federal government warned about perils of tightening tax amnesty program
Within weeks, Ottawa is expected to unveil proposed restrictions to an income tax amnesty program that has raked in millions for federal coffers, but experts are warning the government to tread carefully so that the changes don't siphon off the revenue flow.
Liberals should tread carefully on restricting income tax amnesty, say experts
But tax lawyer David Rotfleisch said the government shouldn’t make any changes that would toughen the program.
Here are the Canadians most likely to get a tax audit this year
It’s every taxpayer’s worst nightmare: A notice from the Canada Revenue Agency (CRA) informing you that you’re going to be audited.
Evading taxes will land you in hot water
The restaurant business is a difficult gig fuelled by entrepreneurs’ passions and one that can be made even tougher when restaurant owners give in to the temptation of the underground economy. That’s like going from the frying pan into the fire.
CRA uses social media to catch tax cheats
These days, the CRA is monitoring the social-media accounts of suspected tax cheats. The CRA now also uses “text analytics” to help detect new tax-avoidance schemes. So, what Canadians post on Facebook, Twitter or other social media can and will be used by the CRA to help them determine if a Canadian taxpayer is reporting all their income.
What the CRA can and can’t do with your data and social media accounts
The CRA doesn't monitor the public's social media accounts without a reason -- but might take a peek at specific users' activity as part of audit investigations.
Airbnb: 3 things you need to know at tax time if you rent out your home
Income earned by renting out your home through Airbnb must be declared on your income tax return.
Self-employed? Here are 6 steps to get your taxes right
Being your own boss. Working as much you want, when you want. Building something from the ground up that’s truly yours. There are many things to love about being self-employed.
Raid on accounting firm highlights lack of accountant-client privilege
A recent CRA raid on a Halifax branch of Grant Thornton emphasizes a key difference between lawyers and accountants in terms of the protection afforded client files.
Top 5 Income Tax Stories of 2016
In a special to the Financial Independence Hub, David J. Rotlfleisch gives his “Top 5 Income Tax Stories of 2016.” From the Panama Papers, to fraudsters impersonating CRA officers and threatening Canadians with jail time (and demanding payment in iTunes gift cards!), to a whopping €13bn Apple tax debt to Ireland, it’s been a crazy tax year.
Donald Trump’s $916-million tax writeoff is equitable, even in Canada
Recent reports that Donald Trump declared a $916-million (U.S.) loss on his 1995 income-tax returns and speculation that he could have avoided paying any federal income taxes for up to 18 years resulted in much spin by both Republicans and Democrats, but not a lot of tax policy analysis or understanding.
How to avoid tax traps: A guide for condo flippers
What does Canada Revenue Agency say about reporting revenue from condos? Here’s an easy guide for condo flippers to prevent problems with the Canadian Tax Man.
Tax evasion schemes land “De-taxers” in jail
When “de-taxers” use best business practices such as franchising and friends and family of multi-level marketing (MLM) techniques, you know that even fringe thinkers are watching and learning from the likes of “Dragon’s Den” and “Shark Tank.”Read more
Carrick Talks Money: What if I haven’t filed a tax return for years?
Canada Revenue Agency’s voluntary disclosure program allows delinquent taxpayers to “come in from the cold.” You won’t be charged penalties and you will not be prosecuted. Plus, you may get a reduction in interest for the amount of tax owing. To take advantage of this, you must first file the Voluntary Disclosure Form, and then file the delinquent tax returns.
Carrick Talks Money: What Can I do about a Wrongful or Unfair Tax Assessment?
If you have been wrongly or unfairly assessed, in other words CRA believes you owe more tax, you have 90 days to file a Notice of Objection. “Don’t wait, and jump right on it,” says David Rotfleisch. Plus, other tips for a tax appeal.
Carrick Talks Money: I’ve been hiding money from CRA – how do I come clean?
If you’ve been hiding money from Canada Revenue Agency (CRA), or just not declaring all the money you make to CRA, David Rotfleisch outlines the proactive steps to take. It’s called voluntary disclosure.
CRA Plans 'Lifestyle Audits' in Vancouver as Part of Real Estate Probe - Newstalk 1010
‘Lifestyle audits’ are audits where CRA looks into why it is that you are making very little money and yet living in a mansion, driving an expensive car, and taking trips around the world. Sometimes, the wealthy buy homes for their children. Other times, real estate is frequently used to launder the proceeds of crime.
CRA Targeting Unregistered, Small-Town Contractors In Tax Evasion Crackdown
The Canada Revenue Agency’s continuing campaign against the underground economy has come to roost in small-town Canada,Read more
Big Crack-Down by CRA on The Underground Economy- Newstalk 1010
“The three areas they are focused on are: construction, retail sales and food service (restaurants, food trucks),” says David Rotfleisch to Barb DiGiulio on The Night Side. CRA is getting creative about people who are unregistered builders. CRA also looks at municipal building permits, to see if builders are properly registered and paying taxes. Lastly, they are actively data-mining social media for irregularities, such as builders who claim to not have much business but post a photo of their new Bentley on Facebook.
Eight Things That Can Trigger a Tax Audit by CRA
“Help! I’m being audited,” are dreaded words uttered by Canadians. They are especially dreaded by business owners because an audit means extra work and extra accounting costs.Read more
The Night Side - Interview with David Rotfleisch
Barb DiGiulio, host of “The Night Side” on Newstalk 1010, Toronto’s largest talk radio station, talks with David Rotfleisch about what the Panama Papers searchable database (unveiled on Monday, May 9, 2016) means to 625 Canadians who have offshore accounts and to Canada Revenue Agency that is investigating these accounts. “It is becoming socially unacceptable for people to not pay their fair share of taxes,” says Rotfleisch.
The Night Side - Interview with David Rotfleisch
The 2016 tax deadline is almost here. David Rotfleisch answers listeners’ tax questions on “The Night Side,” with Barb DiGiulio on Newstalk 1010.
Big changes in tax return can increase chances of audit: experts
Even if people have done nothing wrong, there is little that can compare with the dread that an audit by the Canada Revenue Agency can cause.Read more
Big changes in tax return can increase chances of audit: experts
Even if people have done nothing wrong, there is little that can compare with the dread that an audit by the Canada Revenue Agency can cause.Read more
Big changes in tax return can increase chances of audit: experts
Even if people have done nothing wrong, there is little that can compare with the dread that an audit by the Canada Revenue Agency can cause.Read more
Big changes in tax return can increase chances of audit: experts
Even if people have done nothing wrong, there is little that can compare with the dread that an audit by the Canada Revenue Agency can cause.Read more
Panama Papers: Spotlight on the wealthy, powerful - Toronto Tax Lawyer Comment
A leak of 11.5 million documents from a Panama-based law firm offers a glimpse into the shadowy world where the rich and powerful hide their money, raising sharp questions about the use of shell companies that obscure the identities of their true owners.
The Night Side - Interview with David Rotfleisch
As we approach the tax deadline, we talk all things taxes with David Rotfleisch, Tax Lawyer and Chartered Accountant.
Biggest mistakes people make on their income tax returns
There are lots of common mistakes people make when filing their taxes. One of the most common is, people who forget to declare offshore pensions.Read more
CRA targeting online income
Income from all business sources is taxable in Canada.There is no difference in the tax treatment of rental income from Airbnb or salesRead more
“Top 10” Early Tax Planning Tips for 2016
While tax season for calendar 2015 is just around the corner, the best time to influence your tax position for calendar 2016 is: right now. Here are the “Top 10” early tax planning tips for 2016 to help reduce your tax, contribute to your RRSP, help out family members, and also support your favourite charities.Read more
Judges affirm that Canada Revenue Agency has ‘duty of care’ to taxpayers
Two appellate court rulings confirm that the Canada Revenue Agency is not at liberty to intimidate and threaten taxpayers and must take appropriate care in how it treats them.Read more
The Night Side - Interview with David Rotfleisch
We talk to David Rotfleisch, Founding Lawyer/Owner at Rotfleisch and Samulovitch and Chartered Accountant about a report that Uber will be audited after the CRA took the ride-share company to court, to force it to open its books.
Focus: Law Firms Miss Advantage of Professional Corporations
Since 2001, incorporation for law firms has been a possibility. Despite its advantages, only a relatively small proportion of law firms that could benefit from incorporation have in fact done so.Read more
The Night Side - Year End Tax Planning
We talk to David Rotfleisch, Founding Lawyer/Owner at Rotfleisch and Samulovitch and Chartered Accountant about how you can save taxes with the help of year end tax planning.
David on The Night Side
We talk to David Rotfleisch, Founding Lawyer/Owner at Rotfleisch and Samulovitch and Chartered Accountant about taxes! We talk expenses you can write-off as a small business owner, should you lease or finance your vehicle, and more!
Taxing changes
Looming changes to the Income Tax Act introduce a “whole new world” to the future of estate planning in Canada, and the additional tax cost could be $10,000 to $20,000 per year for each trust, estimates David J. Rotfleisch.Read more
CRA says you can claim medical marijuana on your taxes
The Canada Revenue Agency has confirmed that it will allow the costs of medical marijuana purchased from a licensed producer as a medical expense despite the fact that the Income Tax Act does not as yet recognize the enabling legislation.Read more
Tax Information for the incapacitated and their Substitute Decision Makers
Listen to David J. Rotfleisch in an exclusive podcast for caregivingmatters discussing incapacity and substitute decision makers. He clarifies that incapacity does not affect income tax filing and record keeping requirements.
CRA’s non-existent $4-billion tax loss
The headlines last month claiming that Canada Revenue Agency wrote off at least $4 billion in debts in the last two years may not tell the full, or an accurate, story.Read more
NEWSTALK 1010
Introduced by radio host Barb DeGiulio on her nightly show “The Night Side,” as the man who ‘makes tax fun,’ is tax lawyer and chartered accountant who answered listeners tax questions for 90 minutes. There were several questions on TFSAs, what to do if you get audited, and collection tactics of Canada Revenue Agency (CRA).
NEWSTALK 1010 : Interview with David Rotfleisch
Here's the low-down on this year’s tax changes and things to know about filing your taxes online with David Rotfleisch, Tax Lawyer and Chartered Accountant.
Offshore Bank Secrecy is Dead
Large recent fines on banks have spooked othere major banks into imposing strict compliance requirements on their customers holding offshore accounts.
Rulings on CRA general duty of care a positive development
The Canada Revenue Agency has historically had a wide prerogative in its interactions with Canadian taxpayers.Read more