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
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 [...]
Director’s Liability Assessment Struck Down by Tax Court of Canada
Director’s Liability Assessment Struck Down by Tax Court of Canada Tran v. Her Majesty the Queen 2021 TCC 51 Tran Decision Here. Summary A corporate director was found not to be liable under the director’s [...]
