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
Supreme Court of Canada Dismisses Crown Appeal in Loblaw Financial
Supreme Court of Canada Dismisses Crown Appeal in Loblaw Financial LOBLAW DECISION Canada v. Loblaw Financial Holdings Inc. 2021 SCC 51 Summary Loblaw Financial Holdings Inc. (“Loblaw”) was reassessed which required it to pay tax [...]
Capital Dividend Account Basics
Capital Dividend Account Basics The Capital Dividend Account ("CDA") is part of the Income Tax Act's system of integration (see subsection 89(1) of the Act). Tax integration attempts to ensure that income is subject to [...]
When is the sale of vacant land by an individual subject to HST?
When is the sale of vacant land by an individual subject to HST? The sale of vacant land can be taxable or exempt for purposes of HST under the Excise Tax Act. Generally, vacant land [...]
