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.
Good writing is clear, concise, and simplifies the complex.
AMIT UMMAT
RECENT TAX ARTICLES
GAAR Does not Apply to Tax Plan Involving Loss-Streaming
GAAR DOES NOT APPLY TO SOPHISTICATED TAX PLAN INVOLVING LOSS-STREAMING MMV Capital Partners Inc. v. The Queen 2020 TCC 82 Decision Here Summary The Tax Court of Canada found that the GAAR did not apply [...]
Supreme Court of Canada Grants Leave to Appeal in Treaty Shopping Case
Supreme Court of Canada Grants Leave to Appeal in Treaty Shopping Case Her Majesty the Queen v. Alta Energy Luxembourg SARL case no: 39113 Case 39113 Summary The Respondent Alta Energy Luxembourg (Alta Luxembourg) argued [...]
CanLII Entitled to $745,690 of Input Tax Credits
CanLII Entitled to $745,690 of Input Tax Credits Canadian Legal Information Institute v. The Queen 2020 TCC 56 CANLII Decision Here Summary The Canadian Legal Information Institute (CanLII) claimed ITC’s for its April 2013 – [...]
