Amit Ummat B.A. LL.B LL.M

Amit is Principal Counsel of Ummat Tax Law and a Certified Specialist in Taxation Law. Amit is an accomplished litigator with extensive experience in income tax and GST/HST litigation. He specializes in litigating tax cases and advising on tax disputes with the Canada Revenue Agency.

Amit ardently advocates for his clients to advance their position and seeks creative solutions to his clients’ tax disputes. Amit is invested in his clients’ tax problems and takes up their cause with unremitting focus. Amit is familiar with tax issues arising in many industries, including banking, manufacturing, commercial leasing, transportation and resources. He advises clients on all tax disputes, including the following:

  • Helping individuals and corporations manage tax audits, including handling interactions with CRA auditors;
  • Negotiating and, when necessary, challenging demands for production of documents to tax authorities;
  • Protecting privilege for documents and other pertinent information;
  • Representing taxpayers in Court;
  • Negotiating favourable settlements with the CRA and their lawyers;
  • Making taxpayer relief submissions;
  • Exploring rescission or remission orders; and
  • Dealing with competent authority officials in respect of international tax disputes.

Amit regularly presents at tax and non-tax conferences on tax matters and regularly writes about tax topics.

Education

  • Osgoode Hall Law School LL.B (‘03) LL.M (‘11)
  • Admitted to Ontario Bar 2004
Amit Ummat Tax Lawyer

Background

Amit has spent most of his career with the Tax Litigation Section of the Department of Justice in Toronto. He has personally handled over 700 income tax and GST files. Some of the issues he has dealt with include:

  • Capital versus income
  • Interest deductibility
  • Business investment losses
  • Disallowed expenses
  • Unreported income
  • Depreciation of film rights
  • Transfer pricing
  • Treaty interpretation
  • New housing rebates
  • Insurance contract taxation
  • Charitable donations
  • 160 assessments
  • Gross negligence penalties
  • Non-resident penalties
  • Foreign reporting penalties
  • Input tax credits
  • Taxable supplies
  • Net tax calculations
  • Shareholder benefits
  • Deductibility of legal fees
  • Stock benefits
  • Taxpayer relief in the federal court
  • Director’s Liability

This experience has given him immense insight into the Canada Revenue Agency’s internal processes, its tax enforcement practices and how cases are settled. He has appeared as counsel in the provincial, trial and appellate divisions of Ontario, the Tax Court of Canada, Federal Court – Trial Division, the Federal Court of Appeal and presented written submissions in the Supreme Court of Canada. Amit has successfully argued and settled hundreds of appeals.

Prior to joining the Department of Justice, Amit worked in the Mergers & Acquisitions group of a Big 4 accounting firm and articled with a national Bay Street law firm.

Personal

Amit is an avid runner and enjoys traveling the world with his family.

Memberships & Affiliations

  • Canadian Tax Foundation
  • Halton County Law Association
  • Hamilton Law Association
  • The Advocates’ Society – Member of the Tax Litigation Practice Group Executive
  • Ontario Bar Association – Executive Member of the Tax Section
  • International Fiscal Association
  • Weekly Contributor of Case Law Updates to TaxNetPro, Thomson Reuters

Speaking Engagements

  • Moderator, Tax Dispute Resolution, Canadian Tax Foundation Ontario Tax Conference, Toronto 2024
  • Speaker, Current Cases, Canadian Tax Foundation Ontario Tax Conference, Toronto 2023
  • Speaker: Director’s Liability Assessments: 16th annual Corporate Commercial Seminar, Hamilton Law Association October 5, 2023
  • Moderator, Dividend Planning, Canadian Tax Foundation Ontario Tax Conference, Toronto 2022
  • Speaker, Tax Litigation: The Efficient Trial, The Advocates’ Society, Toronto, January 2020
  • Moderator, Owner/Manager Remuneration Canadian Tax Foundation Ontario Tax Conference, Toronto 2019
  • Speaker: Speed Mentoring: Practical Advice on Succeeding as a Young Tax Lawyer October 1, 2019, Ontario Bar Association
  • Speaker: Current Cases GTAA Accountants Network, 2019 and 2020
  • Speaker: Summary of 2019 Tax Issues for Practitioners, 2020, ICAI, Toronto

Publications

  • Common Interest Privilege Affirmed as Supreme Court of Canada Refuses to Hear Government Appeal” Baker & McKenzie Tax News and Developments Vol. XVII Issue 10 · Nov 19, 2018
  • CRA gains Access to Taxpayer’s Due Diligence Report; MNR v. Atlas Tube Canada ULC 2018 FC 1086 CRA gains Access to Taxpayer’s Due Diligence Report; MNR v. Atlas Tube Canada ULC 2018 FC 1086 Lexology News Nov 20, 2018
  • “Value Shifts Remain Subject to the General Anti-Avoidance Rule” “Value Shifts Remain Subject to the General Anti-Avoidance Rule” Lexology News Dec 7, 2018
  • 2018: GAAR in Review at the Federal Court of Appeal Volume XXII No. 1 Tax Litigation (Federated Press) 2019
  • Amit Ummat Tax Disputes Caselaw Update: “FCA Affirms Tax Court Decision Denying Appellant’s Document Requests” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Ark Angel Foundation v. Canada (National Revenue) 2019 FCA” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “GAAR Applies to Prevent the Distribution of Proceeds as a Tax-Free Capital Dividend” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Amit Ummat ( Ummat Tax Law) reviews the Federal Court of Appeal’s decision in MNR v Cameco Corporation on whether the Minister’s audit powers in paragraph 231.1(1)(a) extend to oral interviews” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Taxpayer Denied Capital Gains Deduction Due to Earlier Transfer of Beneficial Interest” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Amit Ummat ( Ummat Tax Law) reviews the Trower v. HMQ Tax Court Decision, where a taxable dividend was found not to have been received” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Cameco Awarded over $10 Million in Court Costs” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Amit Ummat examines the Federal Court of Appeal’s decision to allow CIBC World Markets to claim ITC’s on supplies to foreign branches” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Amit Ummat ( Ummat Tax Law) reviews the Federal Court of Appeal decision in Birchcliff Energy, where the GAAR applied to prohibit loss utilization planning” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Federal Court Rules Interest Payable on Amount Refunded to Taxpayer” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “FCA Rules Flight Attendant’s Parking Pass a Taxable Benefit” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Tax Court Rules Conrad Black Permitted to Deduct Interest” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Recent Technical Issues Addressed by Various Levels of Court” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Amit Ummat ( Ummat Tax Law) reviews the Polubiec decision, where the Court upholds a harsh 163(1) penalty” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Judicial Error Overlooked Due to “Inevitable” Result” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Amit Ummat ( Ummat Tax Law) reviews the Wall decision, where BC homes were found to be sold on income account” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Amit Ummat ( Ummat Tax Law) reviews an interesting Tax Court motion brought by US class action plaintiffs for discovery material relating to a Canadian taxpayer” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Federal Court Questions Minister’s Position at Trial” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Recent Tax Court Pronouncements on the TFSA and Fair Market Value” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Federal Court of Appeal Rules on the Bona Fides of TFSA Swap Transactions” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Investment Income Taxable Despite Historical Nontaxability” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Supreme Court of Canada Refuses to Hear Birchcliff GAAR Appeal” 2019 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Appellant Fails to Prove Timing of Revenues for Canada/US Treaty Purposes” 2019 (Toronto: Thomson Reuters Canada)
  • Junior Counsel Series: No witness, No Problem! Tax Litigation, Vol. XXIII No. 3 (Federated Press) 2020
  • Amit Ummat Tax Disputes Caselaw Update: “Federal Court of Appeal Includes Taxes Payable in Computation of Safe Income” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Federal Court of Appeal Rules on Residency of Dutch Company” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Supreme Court of Canada dismisses Leave Application filed by Bakorp Management Ltd” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Federal Court of Appeal Confirms Broad Interpretation of Restrictive Covenants” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Tax Court of Canada Rules Zomaron Inc. provided Exempt Supply” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Supreme Court of Canada Rules on Losses Stemming from Derivative Contract” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “FCA Allows Director to Challenge Underlying Assessment ” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “FCA Allows Loblaw Financial FAPI Appeal” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Construction Materials Supplier Must Disclose Customer Information” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Trip to the International Space Station Found to be Personal” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Barejo Holdings Saga is Complete (For Now)” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “FCA Clarifies Onus of Proof in Tax Cases—Eisbrenner v. Canada 2020 FCA 93” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: Federal Court of Appeal Interprets “With All Due Dispatch” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “CanLII Entitled to $745,690 of Input Tax Credits 2020-07-22” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Supreme Court of Canada Grants Leave to Appeal in Treaty Shopping Case” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Loss-Streaming Rule Not Engaged by Change in de facto Control” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Tax Court Vacates Minister’s Transfer Pricing Assessments” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “FCA Dismisses Gladwin Realty’s Appeal of TCC GAAR Loss” 2020 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Tax Court Rules on Employee Benefit Plans” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Appellant Fails to Establish Requisite Intent for Donation Tax Credit Purposes” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Minister’s Refusal to Grant Remission Unreasonable” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Corporations Must be Represented by a Lawyer in Tax Court ” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Ontario Court of Appeal Relies on Fairness in Ordering Interest Payment ” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “FCA Allows Appeal Against a Section 160 Assessment” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Tax Court of Canada Rules Straddle Transactions Not a Sham” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Applicant’s VDP Application Found Not To Be Voluntary” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Tower Structure Leads to No Deduction under 20(12) of the Act” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Ex-Leafs GM Finally Gets a Win ” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Paletta Estate Awarded $2.24Mil in Costs ” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “FCA Finds Appellant in Business of Buying and Selling Homes” 2021 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Tax Court Resolves Question of Correct Arrears/Refund Interest Calculation Date” 2022 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Supreme Court of Canada Dismisses Crown Appeal in Loblaw Financial” 2022 (Toronto: Thomson Reuters Canada)
  • Amit Ummat Tax Disputes Caselaw Update: “Minister Was Reasonable to Deny Bonnybrook’s Request for Relief” 2022 (Toronto: Thomson Reuters Canada)
  • Airbnb Sale Subject to HST March 29, 2024, Canadian Accountant (online)
  • Federal Court of Appeal Rules Crown Must Honour Settlement Agreement with Taxpayer – Canada v. CBS Canada Holdings Co., Ontario Bar Association Tax Articles (online) April 6, 2020
  • Amit Ummat, “Spousal Employee Entitled to Employment Insurance Benefits: Bingley v. MNR” (2023) 23:4 Tax for the Owner-Manager 9-10.
  • Amit Ummat, “When an ABIL Is Claimed, Form Matters: Dias v. The Queen” (2022) 22:2 Tax for the Owner-Manager 8-9.
  • Amit Ummat, “Yoga Instructors Considered Independent Contractors” (2022) 22:4 Tax for the Owner-Manager 13-14.
  • Amit Ummat, “Reasons for Minister Revoking E-Filing Privileges Must Be Clear and Transparent” (2023) 23:2 Tax for the Owner-Manager 15-16.
  • Amit Ummat and Alisha Butani “Elements and Effects of the Legislative Proposal Relating to the New GST/HST Joint Venture Election” (2024) 24:3 Tax for the Owner-Manager 11-13.
  • Law 360 May 2, 2024 Proposed Amendments to CRA’s Information-Gathering Powers Contained in 2024 Federal Budget

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