This session will explore general tax concepts related to crypto, including: capital versus income, mining, staking, airdrops, crypto-to-crypto trades being taxable, T1135 requirements, and voluntary disclosures. We'll continue with a discussion about the bookkeeping and accounting requirements related to crypto.

Learning Objectives:

After this session, participants will understand crypto tax concepts and identify accounting and bookkeeping challenges, especially in a catch up/voluntary disclosure scenario.

Event Speaker:

David Rotfleisch

David J. Rotfleisch is one of Canada’s most senior and respected tax lawyers, with more than 38 years of continuous practice devoted primarily to tax law. He is a founding partner of Rotfleisch & Samulovitch P.C., a leading Canadian tax law firm established in 1987, and is recognized as one of only 16 Law Society of Ontario Certified Specialists in Taxation as of 2025 – a designation reserved for lawyers with exceptional depth and sustained excellence in tax practice.

David’s authority in tax law is grounded in an exceptional dual professional background. He is both a Canadian tax lawyer (JD, called to the Ontario Bar in 1983) and a Chartered Professional Accountant (CPA, Lifetime Member), having qualified as a Chartered Accountant in 1977. He also completed all levels of the CICA In-Depth Tax Course, widely regarded as the gold standard for advanced tax expertise in Canada. This combination enables him to navigate tax issues with a level of technical precision and strategic foresight few practitioners can match.

His practice encompasses the full spectrum of Canadian tax law, including tax planning, CRA tax audits and investigations, tax disputes and litigation, cryptocurrency taxation and Voluntary Disclosures (tax amnesty). He regularly represents individuals and businesses before the Canada Revenue Agency (CRA) and the Tax Court of Canada, handling complex reassessments, penalties, and high-stakes disputes involving income tax, GST/HST, and international tax compliance.