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

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