At Ummat Tax Law, we contribute tax articles and commentary to the greater tax community in a meaningful way by reviewing and analyzing new rules and case law regularly.
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AMIT UMMAT
RECENT TAX ARTICLES
Are Uber Drivers Subject to HST?
Are Uber Drivers Subject to HST? Boylu v. The King, 2025 TCC 192 (Informal Procedure) by Amit Ummat, Tax Litigator Facts The appellant was an Ontario-based Uber driver during 2015 and 2016. Riders booked [...]
Tax Court Revisits Issue of Interest Deductibility
Tax Court Revisits Issue of Interest Deductibility Bank of Montreal v. His Majesty the King 2025 TCC 113 In the context of a Rule 58 Question, the Tax Court of Canada (“TCC”) was asked to [...]
SHOPIFY WINS IN THE FEDERAL COURT
Citation: Minister of National Revenue v. Shopify Inc., 2025 FC 969Court: Federal Court of CanadaDate: May 29, 2025Judge: The Honourable Mr. Justice RégimbaldDocket: T-778-23 Overview This case involves the Minister of National Revenue’s attempt to [...]
