David W. Chodikoff

Associé | Toronto

416.595.8626

Portrait de David W. Chodikoff

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David Chodikoff quoted in The Globe and Mail article on the exchange of tax information between Canada and China

The Globe and Mail, Page A4

David Chodikoff is quoted in The Globe and Mail’s May 21, 2018 article on, « China pledges to exchange tax information with Canada » (article available to The Globe and Mail subscribers only).

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The Canadian Scene: Where the tax are we going?

Tax 2017 Expert Guide, Corporate Livewire

Bob Dylan wrote a song that had the phrase: “For the times they are a changing”. Now, the song was written in the 60’s and it had to do with the political environment. Here we are in 2017 and in Canada, when it comes...

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Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases

Canadian Tax Journal, Vol. 65, No. 3

The article provides a high-level overview and comparison of the US and Canadian whistleblower programs. Whereas the us experience has resulted in the recovery of significant unreported tax dollars and successful tax prosecutions, the Canadian whistleblower program has, to date, had limited success.

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David Chodikoff quoted in La Presse article on Netflix tax

La Presse, "Netflix devrait payer de la TPS/TVQ, croit le président du CRTC"

(available in French only) Le président du CRTC Jean-Pierre Blais est « surpris » et trouve « étonnant » que Netflix ne perçoive pas de taxe de vente sur ses activités au Canada, alors que les entreprises canadiennes de visionnement en ligne offrant un...

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The Taxation of Marihuana in Canada

Taxes & Wealth Management, Issue 9-3, p. 18-21

Presently, the future legal regime concerning the future of taxation of marihuana in Canada remains uncertain. Therefore, we are speculating on the nature of the legal framework for marihuana taxation.

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Update on Tax Evasion

Taxes & Wealth Management, Issue 9-3, p. 39

Do you remember SCTV? The Great White North? with Bob and Doug McKenzie? The brothers (David Thomas and Rick Moranis, the actors that played the brothers in real life), would commence their “show” by asking: “How’s it goin, eh?” And...

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David Chodikoff featured in article on tax evasion

CBA National blog, "Smackdown: Our tax-avoidance heritage meets political pressure"

“Taxes,” said the great American jurist Oliver Wendell Holmes Jr., “are what we pay for civilized society.” Paying what you owe is a basic act of citizenship — but in every national culture with ties to Westminster, there has long...

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New Case Law Dealing with CRA Requests for Documents

On June 3, 2016, the Supreme Court of Canada released two important decisions dealing with requests made by the Canada Revenue Agency (“CRA”) for information. The cases highlight the fact that when an individual or an organization receive such a request...

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Solicitor-Client Privilege: It is Just That Important!

Supreme Court of Canada Decisions On Friday, June 3, 2016, the Supreme Court of Canada (the “SCC”) released two important decisions (Canada (Attorney General) v. Chambre des Notaires du Qúebec et Barreau de Qúebec, 2016 SCC 20 (“Chambre des Notaires”)...

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Le privilège des communications entre client et avocat : d’une importance tout simplement cruciale!

Décisions de la Cour suprême du Canada Le vendredi 3 juin 2016, la Cour suprême du Canada (la « CSC ») a publié deux décisions importantes [Canada (Procureur général) c. Chambre des notaires du Québec et Barreau du Québec, 2016 CSC 20 (« Chambre des notaires »); et...

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The Panama Papers: More To Come and What It Could Mean For Canadians

Taxes & Wealth Management, Issue 9-2

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A Tax Court Judge Faces Serious Tax Evasion, Conspiracy and Obstruction Charges

Taxes & Wealth Management, Issue 9-2

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Les Panama Papers: alerte aux contribuables

À présent, de nombreux Canadiens sont au courant des révélations au sujet des Panama Papers. Si vous n’avez pas encore entendu parler du dévoilement simultané du 3 avril dernier dans la presse mondiale par un vaste réseau de partenaires médiatiques...

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The Panama Papers: Taxpayer Alert

By now, many Canadians have heard of the Panama Papers. If you have not heard about the April 3, 2016 simultaneous global news release, by a large network of international media partners, related to the work of the International Consortium...

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David Chodikoff quoted in CBC story on CRA case

CBC Investigates, "Canada Revenue Agency's case against KPMG over offshore 'sham' delayed — again"

The Canada Revenue Agency’s long-dormant court action against accounting firm KPMG, which appeared to have been resurrected last September after media reports exposed delays in the case, won’t go to court anytime soon, CBC News has learned.

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Tax Scams: It is Not CRA Calling You!

Taxes & Wealth Management, Issue 9-1

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How Pharmacists Can Protect Themselves From the CRA in the Coming Years

Taxes & Wealth Management, Issue 9-1

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Evidence Lost, Justice Found: Excluding Evidence Under Section 24(1) of the Charter

Tax Litigation Journal, Vol. XIX, No. 4

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The Canadian Federal Election And Tax Policy

Taxes & Wealth Management, Issue 8-3

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Tax Evasion: Lengthy Investigations and/or Delays Do Not Necessarily Prevent a Prosecution

Taxes & Wealth Management, Issue 8-2, May 2015

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Tax Evasion: HSBC is Still in the Spotlight

Taxes & Wealth Management, Issue 8-1, March 2015, 1-3

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Tax Terrorism: Is It the Vogue for Hungry Revenue Authorities?

Taxes & Wealth Management, Issue 7-5, November 2014

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Tax Inversions: A Legitimate Means of Tax Avoidance, But For How Long?

Taxes & Wealth Management, Issue 7-3, September 2014

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David Chodikoff featured in Maclean’s article on tax evasion

Macleans', "Canada is tough on small-time tax fraud, but missing bigger targets"

Critics say Canada shies away from major targets. But a new snitch line may be having an impact. A lot of Americans who have stashed money in offshore accounts face a hard decision this summer.

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Daimsis v The Queen 2014 TCC 118: Findings Based On Credibility: It Is Not As Easy As You Might Think

Taxes & Wealth Management, issue 7-2, May 2014

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Employee vs. Independent Contractor: An Unsatisfactory State of Law

Taxes & Wealth Management, Issue 7-1, February 2014

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Tax Evasion: Some Recent Global Developments

It's Personal (Preserving Wealth for People and Private Companies)

Including a report from the IBA.

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Tax Avoidance, Tax Evasion and the Drive Towards Greater Transparency and the Exchange of Information

It's Personal (Preserving Wealth for People and Private Companies)

Comment on the September 2013 G20 Declaration.

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Fair warning: The pendulum continues to swing and a tax fraud schemer gets serious jail time and a hefty fine

Most Canadians are sick and tired of reading newspaper accounts or watching evening news programs that report the typically light sentences that white collar criminals appear to receive in this country.  Perhaps as a result of what might be called...

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Base Erosion, Profit Shifting and Tightening the Tax Noose on Multi-National Enterprises

It has been almost five years since the worst economic crisis struck the modern world.  While there appears to be some modest improvement in the U.S. economy, many other parts of the world are still struggling or worse (for example,...

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Tax Evasion: The Merchant Affair and The Canadian Government Sideshow

It's Personal (Preserving Wealth for People and Private Companies)

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SCC Tax Cases 2012 in Review: The Death of Moldowan and the First Transfer Pricing Decision

There are only a few tax cases that make it to the Supreme Court of Canada (“SCC”). Indeed, any party that has sought leave to appeal to the SCC knows only too well that it is an exceptionally difficult task....

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Analyse du budget fédéral

Analyse du budget fédéral – 2013 ( Disponible en anglais seulement )

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Tax Evasion: The Clock Continues to Tick and the Hourglass Runs to Empty

It's Personal (Preserving Wealth for People and Private Companies)

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Transfer Pricing – The Last Word in Canada

Financier Worldwide Magazine, December edition

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Swiss Banks, Tax Evasion and Voluntary Disclosure

It’s Personal (Preserving Wealth for People and Private Companies)

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Former Italian Prime Minister Found Guilty of Tax Fraud and Given 4 Years

It’s Personal (Preserving Wealth for People and Private Companies)

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Tax Evasion: Canada’s Open Door But The United States is a Different Story

It’s Personal (Preserving Wealth for People and Private Companies), Volume 5, Issue 4

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A Brief Summary of the Post STEP Conference Session

It’s Personal (Preserving Wealth for People and Private Companies) Special Edition, Volume 5, Issue 3

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Winds of Change

It’s Personal (Preserving Wealth for People and Private Companies), Volume 5, Issue 2

A better outlook for challenging the denial of taxpayer relief requests: section 220(3.1) of the Income Tax Act.

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RCAs and SDAs: One and the Same for the Canada Revenue Agency?

Insurance Planning, Vol. XVII, No. 4, 1106-1109

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Analyse du budget fédéral

Analyse du budget fédéral

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The Looming Greek Debt Default, Taxes, and Why It All Matters to Canadians

It’s Personal (Preserving Wealth for People and Private Companies), Volume 5, Issue 1, 1-2

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RCAs Under Attack: What You Need to Know

It’s Personal (Preserving Wealth for People and Private Companies), Volume 5, Issue 1, 16-17.

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The SR&ED Program: An Audit Rich Target Area for the CRA

It’s Personal (Preserving Wealth for People and Private Companies), Volume 4, Issue 4, 9-10

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The Right to Remain Silent: Does it Exist in Civil Tax Audits?

Civil Tax Audits vs.Criminal Tax Investigations In 2002, the Supreme Court of Canada (“S.C.C.”) rendered its decision in the leading case of R. v. Jarvis (2002 SCC 73, [2002] 3 S.C.R. 757 [Jarvis]), in which it drew a distinction between civil...

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Employee or Independent Contractor: Can We Not Formulate a Single Test, Please!

It's Personal (Preserving Wealth for People and Private Companies), Volume 4, Issue 3, 25-26

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Offshore Tax Crimes: It’s Coming to a Canadian Court Near You!

Private companies and high net worth individuals should be on high alert as the Canada Revenue Agency steps up its enforcement campaign. A significant collection of resources has been deployed to unearth information regarding the proper reporting of the tax...

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Offshore Tax Crimes: Canadians are in Danger!

It’s Personal (Preserving Wealth for People and Private Companies), Volume 4, Issue 2, 1-3

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CRA audit project targets high-net-worth individuals

The Lawyers Weekly, Vol. 30, No. 45, 13

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U.S.: The 2011 Voluntary Disclosure Initiative

It’s Personal (Preserving Wealth for People and Private Companies), Volume 4, Issue 1, page 10

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Banking Secrecy, Whistleblowers and Voluntary Disclosure

It’s Personal (Preserving Wealth for People and Private Companies), Volume 4, Issue 1, 1-3

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Accountants and Tax Preparers Beware: Zero Tolerance Has Truly Arrived

It's Personal (Preserving Wealth for People and Private Companies), Volume 3, Issue 6, pages 9-10

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Accountants and Tax Preparers Beware: Zero Tolerance has Truly Arrived

The recent decision of the Ontario Court of Appeal in R. v. Leo-Mensah confirms that courts will take a strict approach when sentencing tax advisors found to have engaged in the preparation or provision of false donation receipts. Between the...

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The U.S. Economy, The Ripple Effect and Tax Planning

It's Personal (Preserving Wealth for People and Private Companies), Volume 3, Issue 5, pages 7-8

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Tax Shelters, Fiduciary Duties and Troubles Ahead For Some Chartered Accountants

It's Personal (Preserving Wealth For People and Private Companies), Volume 3, Issue 3, pages 1-4

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Offshore Accounts: Now HSBC Clients Should Worry!

It's Personal (Preserving Wealth For People and Private Companies), Volume 3, Issue 3, pages 1-4

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Tax-Free Savings Account: Tell Everyone You Know!

It's Personal (Preserving Wealth for People and Private Companies), Volume 3, Issue 2, pages 3-4

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A Decision That Defies Common Sense And A Taxpayer That Rightly Challenged That Decision

It's Personal (Preserving Wealth for People and Private Companies), Volume 3, Issue 2, pages 3-4

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The Tax Shelter Business: Big Rewards, Now Bigger Risks

Tax shelters have been around for a long time. The developers and marketers of these arrangements do extremely well. For years, the Canada Revenue Agency (the “CRA”) has been trying to shut down the more undesirable tax shelter arrangements. Who doesn’t...

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The Silly Season: RRSP Strips

It's Personal (Preserving Wealth for People and Private Companies), Volume 3, Issue 1, pages 1-3

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Current Cases: General Electric Case: Deductibility of Guarantee Fees

On December 4, 2009, Justice Hogan of the Tax Court of Canada issued his Reasons for Judgment in the case of General Electric Capital Canada Inc. (“GECC”) v. The Queen (2009 TCC 563).  GECC, a Canadian corporation, operated a financial...

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Liabilities under Taxation Statutes

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Business Valuation Experts on Trial: A Canadian Perspective

Taxation, Valuation and Investment Strategies in Volatile Markets, Carswell

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Clarifying Expenditures that qualify for the HRTC

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Of Summer’s Past and the Fall of Tax Evaders

It's Personal

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Of Summer’s Past and the Fall of the Tax Evaders – Extreme Caution Advisory for Canadian and U.S. Taxpayers with Unreported Offshore Accounts

It’s Personal (Preserving Wealth for People and Private Companies), Volume 2, Issue 4, pages 1-5

Co-author and editorial.

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Tax Evasion: Hard Times, Bad Decisions and How to Avoid Them

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Lipson: More Uncertainty about the Application of GAAR

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Tax Shelters: What Is Next For The Buyer/Participant?

It's Personal (Preserving Wealth for People and Private Companies), Volume 1, Issue 4, 1-3

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