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
CRA Is Scrutinizing Incorporated Truck Drivers. Is Your Corporation at Risk?
CRA Is Scrutinizing Incorporated Truck Drivers. Is Your Corporation at Risk? Amit Ummat, Principal Counsel, Ummat Tax Law PC - October 20, 2026 You incorporated, invoiced the carrier and filed your corporate tax returns. You [...]
Northcut v. The King: Treaty Non-Discrimination and the Taxation of Foreign Pension Benefits
Northcut v. The King: Treaty Non-Discrimination and the Taxation of Foreign Pension Benefits Summary In Northcut v. The King[1], the Tax Court of Canada (“Tax Court”) considered whether the non-discrimination provision in the Canada-United States [...]
Purpose, Process and the Reach of CRA Requirements
Purpose, Process and the Reach of CRA Requirements Minister of National Revenue v. Zeifmans LLP 2026 FCA 147 Summary In Minister of National Revenue v. Zeifmans LLP[1], the Federal Court of Appeal (“FCA”) ordered the [...]



