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
The Careful Taxpayer: Due Diligence at the Intersection of Penalties, Disclosure and GAAR
The Careful Taxpayer: Due Diligence at the Intersection of Penalties, Disclosure and GAAR Amit Ummat | Principal Counsel, Ummat Tax Law PC Introduction Canadian tax law separates the correctness of a tax position from the [...]
The Tax Debt That Never Dies: Why Parliament Must Reform Section 160
The Tax Debt That Never Dies: Why Parliament Must Reform Section 160 Canada needs a principled limit on transferee liability without giving tax debtors a road map for avoiding collection By Amit Ummat, Principal Counsel, [...]
Canada’s Productivity Mega Deduction: A Fundamental Shift in the Tax Treatment of Business Investment
Canada’s Productivity Mega Deduction: A Fundamental Shift in the Tax Treatment of Business Investment On September 15, 2026, the federal government released draft legislation for what it calls the Productivity Mega Deduction. The name may [...]
