Jeffrey Liu
Personal Experience
Jeffrey is a Junior Associate at Rosen & Associates.
He holds a Juris Doctor degree from the University of Toronto, where he took every tax course offered by the Faculty of Law. He represented UofT at the 2024 Bowman Tax Moot and the 2024 Hockey Arbitration Competition of Canada. During his undergraduate studies, Jeffrey obtained a BA in History and Global Asia Studies from UofT.
Before joining Rosen & Associates, Jeffrey interned at the Ontario Securities Commission. He has additional experience working at a personal injury firm and conducting cybersecurity policy research at the Schwartz Reisman Institute.
In his free time, Jeffrey is a long-distance runner, house party DJ, aspiring author, trivia whiz, and a die-hard fan of the Toronto Blue Jays.
Principal Residence: Tax Consequences of Sale
Generally, when real estate is sold, the seller will pay some tax on the proceeds. The Principal Residence Exemption (the “PRE”), as explained under the...
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MEGLobal Canada ULC v. The King: Jurisdiction for Tax Appeals
When a taxpayer disagrees with a decision made by the CRA and they have exhausted their right of appeal with the CRA Appeals Division (or has elected to...
Read More Boles v The King: Is Your Side Hustle A Taxable Business?
In a recently published decision concerning the case of Boles v the King, 2024 TCC 167, the Tax Court of Canada (the “TCC”) provides further guidance and...
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Rudolph v The King: Are the Proceeds of Your Share Disposition Business Income or Capital Gains?
In Rudolph v the King, 2024 TCC 148, Justice Lafleur provides an overview of the law regarding the factors that must be considered in determining whether...
Read More Non-Resident Landlord Withholding Tax: Know Your Responsibilities
Landlords who are not tax residents of Canada and their tenants should be aware of filing and reporting requirements relating to the 25% federal...
Read More SCC Dismissed Glencore Canada’s Application for Leave to Appeal
The Supreme Court of Canada (“the SCC”) recently dismissed Glencore Canada Corporation’s application for leave to appeal the FCA’s 2024 decision (2024 FCA...
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