Founding lawyer, David Rotfleisch is an expert in the realm of income tax law. You might say that income tax is David’s passion for David is not only a lawyer, he is a chartered professional accountant. He has helped start-up businesses, resident and non-resident business owners and corporations with their tax affairs, and over the years, he has assisted numerous corporations and individuals with simple and complex tax and estate planning matters as well as tax amnesty and tax litigation issues.
David’s second passion is technology, and with an extensive background in the computer and IT industry, David is especially adept at dealing with high-tech legal issues, such as software development and intellectual property.
He graduated from McGill University in 1975 with a Bachelor of Commerce Degree and became a chartered accountant in 1977. He then attended Osgoode Hall law School and was admitted to the Ontario bar in 1983. He founded the firm in 1987. He has published tax articles in professional magazines and in the popular press, radio and has appeared on Radio and Television.
Goods and Services/Harmonized Sales Tax (GST/HST) can be extremely complicated. Commodity taxes are often product specific and may vary by providence. They have their own unique laws and regulations that are separate and apart from general income tax rules.
Because of these important differences, having a Toronto lawyer who has experience with GST/HST is extremely beneficial if you are dealing with legal issues specific to GST/HST laws. The following items must be addressed under the umbrella of GST/HST regulations.
Proper planning and understanding of GST/HST tax issues are crucial to avoiding and minimizing potential penalties and other obligations related to business taxes.
Harmonized Sales Tax (HST) is a consumption tax used throughout Canada. It combines provincial sales taxes and federal goods and service taxes into one value-added sales tax. It attempts to simplify and decrease administrative hurdles regarding various taxing entities throughout Canada.
The Canada Revenue Agency collects HST and then provides it back to the participating provinces.
Providences/territories that participate in HST include:
If your business operates solely in Toronto, for example, then you will only need to collect the HST applicable to this area. However, if you have more than one location or you serve customers outside of Ontario, you must generally follow the tax structure in the Providence/territory in which those customers live.
Some smaller businesses are not required to participate in this program. However, they may want to because it provides an opportunity to take advantage of tax credits that might not otherwise be available.
Having an HST lawyer in Toronto who can provide advice and guidance regarding HST issues that affect your business can be extremely valuable. It helps you increase the potential for Input Tax Credits as well as increases the likelihood that your company is in full compliance with HST laws.
Accurately accounting for various issues surrounding GST/HST taxes can be a significant challenge for many business owners—and Goods Service Tax is an excellent resource to help you address these issues.
Not all provinces use the HST. Instead, they may use only the Goods and Service Tax (GST). There may also be a separate province-based tax as well. Provinces/territories that use only GST include:
In these areas, your company only needs to be concerned with collecting taxes for the GST.
The below provinces also have an additional province tax that you must collect and remit in addition to the GST. There is no streamlined combination between these taxes as there is in HST provinces/territories.
Unfortunately, you need to be aware of where your customer is located and the applicable tax laws in each area to ensure that you are collecting the right type and amount of taxes for each sale.
Even seemingly small mistakes can result in large tax obligations and other issues down the road, particularly in the event of a tax audit. A GST lawyer in Toronto can help you address concerns like these to ensure you comply with applicable tax laws.
Both HST and GST taxes are established under the large umbrella of the Excise Tax Act. The Excise Tax Act (ETA) requires all businesses to collect a specific percentage of tax for each sale, regardless of whether the company is selling household products or services. However, some necessities are exempt from required taxes.
Exempt supplies will include things like:
Although businesses may offer some of these services, companies may still be required to register and pay GST/HST if some of their services are not considered exempt. You may also want to register so you can claim Input Tax Credits (ITC). These credits offset the amounts that you must pay to acquire supplies to provide exempt goods and services.
Unfortunately, many business owners do not take full advantage of the ITCs that they are entitled to receive. The team of HST/GST lawyers at Goods Service Tax can help you reorganize to save money on this valuable tax savings over time
Keeping up with all of the required tax obligations as a business owner is daunting. Having a tax lawyer who knows the GST/HST laws and requirements is extremely helpful.
An HST lawyer will provide general advice about collecting and remitting taxes. They can also represent you in the event of an audit or if an objection to tax obligations must be made. HST lawyers help with appeals at various levels of government as well, including to the Tax Court of Canada.
Tax planning is a big part of compliance. This includes taking full advantage of rebates, credits, and other avenues for tax savings. A GST/HST lawyer can help with this type of planning. Tax services like this can save thousands of dollars over the life of your business.
The laws that apply to your business are constantly changing, even as cases are decided. A Toronto HST lawyer can help you ensure that you stay on top of developments and trends, so your business remains in compliance.
Establishing a relationship with an HST/GST lawyer will give you the confidence you need to ensure that you can take on any tax issue that your business faces. A GST lawyer will provide a wide range of support, from help with audits to addressing ongoing tax obligations. Relying on an experienced attorney will help put your mind at ease—so you can focus on actually running your business. Contact a GST/HST lawyer today to get that relationship started.
Nathaniel completed his Juris Doctor degree at Osgoode Hall Law School and is our senior associate. He articled with us in 2014 and was called to the bar in 2015. He successfully completed all of the requirements of Osgoode’s Taxation Law Curricular Stream
Kevin earned his Juris Doctor from Osgoode Hall Law School and became an articling student in 2017. He has been with us as a tax lawyer since his call to the bar in 2018.
Ian Thomas joined our Toronto tax law firm as an articling student (student at law) in July 2016 and stayed with us upon becoming a Canadian tax lawyer in June 2017. Ian earned his Juris Doctor from Osgoode Hall Law School and graduated in 2016.
Ildi has joined the law firm of Rotfleisch & Samulovitch PC in June, 2000 and brings over 25 years of legal secretarial experience to the firm. She started as a Legal Secretary and after obtaining Certificates from The Institute of Law Clerks of Ontario
Jason earned his undergraduate degree at Wilfrid Laurier University with a History and Classics Double Major with an English Minor and joined our team as a paralegal in 2018.
Denise is our first responder who cheerfully answers the phones and generally interfaces with clients. She has been with us since 2016.
Paul Zhang was a summer student with us in 2018 and joins us as an articling student in 2019.
Jamin Chen joined our tax law firm as an articling student in September 2016 after earning his Juris Doctor from Allard Hall at the University of British Columbia and continued to practice tax law with us after his call to the bar in 2017.