About Us

David J. Rotfleisch, CPA, JD – Senior Canadian Income Tax Lawyer & Certified Specialist in Taxation

David J. Rotfleisch is a seasoned Canadian income tax lawyer with over 38 years of experience helping individuals, professionals, and businesses navigate complex Canadian tax law. He is a Certified Specialist in Taxation as recognized by the Law Society of Ontario – a designation held by a small number of lawyers in the province – and he combines this legal expertise with a Chartered Professional Accountant (CPA, Lifetime Member) background to deliver comprehensive income tax solutions that address both legal risk and financial substance.

As a founding partner of Rotfleisch & Samulovitch P.C., Barristers & Solicitors, established in 1987, David focuses on representing taxpayers in high-stakes CRA income tax audits, reassessments, objections, and litigation before the Tax Court of Canada. His practice also includes income tax planning, compliance reviews, and strategic defense, ensuring that clients’ rights are protected and outcomes are optimized across tax audit and dispute scenarios.

David’s dual legal and accounting training gives him a unique advantage in disputes with the Canada Revenue Agency (CRA). His CPA credential allows him to dissect complex financial information, address audit methodologies, reconstruct multi-year income histories, and develop defensible positions rooted in both law and accounting practice — a critical capability in matters involving unreported income, comprehensive reassessments, and income characterization disputes.

In addition to audit and litigation work, David advises on CRA collection issues, including negotiating payment arrangements, challenging garnishments and liens, and resolving unpaid tax obligations. He also assists Canadians and non-residents with Voluntary Disclosure Program applications to bring historical non-compliance under control while minimizing penalties and enforcement risk.

David’s practice also encompasses cross-border income tax issues, including reporting foreign income and assets (such as Form T1135), and advising on tax residency and bilateral tax treaty positions for Canadians with U.S. connections or dual tax exposure. He regularly addresses these matters when CRA audits and assessments involve international elements.

A respected voice in Canadian tax law, David publishes commentary on evolving tax issues, CRA enforcement trends, and effective dispute strategies. His insights have appeared in professional publications and media, offering clarity and practical understanding to taxpayers facing serious income tax challenges.

Education / Qualifications

• Certified Specialist in Taxation, Law Society of Ontario
• Founder, Rotfleisch & Samulovitch P.C. (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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