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Tax Information for the incapacitated and their Substitute Decision Makers


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david the tax lawyerDavid Rotfleisch Podcast Transcript

David Rotfleisch is both a lawyer and an accountant.  He helps us better understand some of the complicated tax issues that families must be aware of and must deal with. During our conversation, he answers the following questions:

  1. Does being incapacitated affect income tax filing requirements?
  2. Are there any special tax deductions for individuals with incapacities?
  3. What are the record keeping requirements for SDMs
  4. What should be done if there is unreported income or unreported offshore assets?
  5. What happens to unpaid tax debts during the life of the incapacitated individual?
  6. What happens to unpaid debts on death?
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About David J. Rotfleisch, C.A., J.D.

David Rotfleisch, C.A.,J.D.

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 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, and has appeared on TV.

Rotfleisch & Samulovitch Professional Corporation Barristers & Solicitors


Rotfleisch & Samulovitch is a Toronto-based boutique law firm specializing in tax and business law.

By staying small and specialized, we are able to respond quickly and effectively to our clients’ issues and concerns—as they arise. Our client list includes individual entrepreneurs, businesses, as well as large, public institutions. We are justifiably proud of our enviable track record of providing in-depth knowledge and proactive, hands-on solutions for all of our clients.

We deal exclusively with:

  • Business Law
  • Tax Law
  • Information Technology (Computer and Internet) Law
  • Securities Law
  • Trademark Law
  • Wills & Estate Planning


Business Law

The backbone of our legal practice. We deal with virtually all aspects of business law from a start-up situation to preparing franchise agreements for a successful business. We prepare all necessary commercial documentation. The following list highlights the main areas of business practice:

  • Incorporations
  • Shareholders Agreements
  • Leases
  • Franchise Agreements
  • Purchase and Sale of Business
  • Partnership Agreements
  • Joint Venture Agreements
  • Loan Transactions

Tax Law

A core service offered by Rotfleisch & Samulovitch is tax law. Our firm has a long track record in dealing with all matters pertaining to taxation for both individuals and corporations and these include:

  • General taxation and estate planning, including reorganizations, butterflies, amalgamations and mergers & acquisitions.
  • Year-end tax planning.
  • Tax advice for businesses in start-up situations, including non-residents either moving to Canada or setting up subsidiaries in Canada.
  • Tax advice and assistance for high tech companies and the IT industry in claiming Investment Tax Credits for eligible research and development.
  • Tax litigation for income tax or GST at any stage, from the Notice of Objection to Tax Court and the Federal Court of Appeal.
  • Tax Amnesty (voluntary disclosures) applications.
  • Tax Shelters.

Information Technology (Computer and Internet) Law

Our firm knows the importance of ensuring that significant computer activities, such as web e-commerce, website development, custom software development or major system acquisitions, are properly planned and executed from a business and legal point of view.

We will work with you to make certain that your business needs are clearly specified and that you are protected, regardless of your particular IT concern. We advise our IT clients thoroughly so that they are aware of what is expected of them from a technical and timing point of view, and that liabilities are understood and limited. We also assist with legal issues involving the internet, whether you are a user or a supplier of internet services.

Securities Law

We can assist businesses to raise funds from the public. Tax shelter syndications, including tax opinions, and private placements are the mainstay of the securities law practice. We work with our clients, and their other professional advisors, to structure the syndication and to prepare the necessary offering documentation.

Trademark Law

The protection of trademarks, especially on the internet, is now more important than ever. As Trademark Agents, we can assist you in protecting all of your trademarks with appropriate federal registrations. This is especially important with internet website names and domain names. We can also work with foreign Trademark Agents to ensure that your assets are protected worldwide.

Will and Estate Planning

A well thought out tax planned will  ensures that your designated beneficiaries, including charities, not the tax department or other beneficiaries, receive your estate. It is also the first step in an estate plan to minimize taxation on death.  Powers of attorney set out who will make financial and health care decisions while you are disabled.  We can advise you and then draft and implement a simple will of a comprehensive estate plan.


121 Richmond St. W Suite 803, Toronto, Ontario, M5H 2K1

416-367-4222 Visit Website

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Please contact Mary Bart, Chair of Caregiving Matters at or 905-939-2931

This podcast is intended to provide general information only and is not intended to be a substitute for seeking personalized legal, financial or other advice.

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