Article & Tips
Document Forging and Tax Fraud | Rotfleisch & Samulovitch PC
R. v. Scholz — A Canadian Tax Lawyer Analysis of Document Forging and Tax Fraud Introduction – Forging Corporate Documents to Falsely Claim GST/HST Rebates [...]
GST Returns for Self-Employed Sex Workers | David Rotfleisch
Introduction – GST/HST Obligations of Self-Employed Sex Workers in Canada Sex workers provide services ranging from phone-sex operators, erotic dancers, sex-toy makers, [...]
Goods & Services Tax (GST) under the Excise Tax Act | David Rotfleisch
Introduction – Goods and Services Tax & Excise Tax Act Introduced in 1991, the Goods and Services Tax (“GST”) is governed by Part IX [...]
Invoices of Accommodation Schemes | Rotfleisch & Samulovitch PC
GST/HST and Invoices of Accommodation/Convenience Schemes: Canadian Tax Lawyer Analysis Introduction to Input Tax Credits and Invoices of Accommodation Input Tax Credits (ITCs) are [...]
GST/HST and Cash Considerations: Strategies For Protecting Cash Flows in a Corporate Group – Canadian Tax Lawyer Analysis and Discussion of Subsection 156(2) of the Excise Tax Act
Introduction: Businesses, “Neutrality” and the GST/HST In Canada, doing business comes with a great deal of different, and sometimes contradictory concerns. For example, a [...]
Commercial Rent Deferrals and Covid-19: Canadian GST/HST Lawyer Analysis
Introduction: Tax Uncertainty in the Face of a Global Pandemic By now, everyone is aware that the current global pandemic of Covid-19 has created complete [...]
Potential $70,000 Derivative GST/HST Liability Avoided by Disputing Underlying Reassessment – A Canadian Tax Lawyer’s Case Study Analysis
Introduction: Vicarious GST/HST Liability for Directors Under certain conditions, a director may become personally liable for a corporation’s unremitted GST/HST. Section 323 of the Excise [...]
GST/HST, Wash Transactions, Planning Cash Flows and a Helpful Election – A Canadian Tax Lawyer’s Analysis
Introduction – What is a “Wash Transaction”? Taxpayers who have more than $30,000 in taxable sales are required to register with the Canada Revenue Agency [...]
Everything You Need to Know About Uber Income Tax and HST
Uber is a ride-sharing platform that many vehicle owners have turned to for an income. From extra money during spare hours to full-time work, [...]