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 Role of an Expert in Tax Cases
What is the Role of an Expert in Tax Cases? The role of an expert in tax cases is to assist the court by providing specialized knowledge, analysis, and opinion evidence on technical or complex [...]
Swift v. HMK – Test for HST Builder Cases
Swift v. HMK - Test for HST Builder Cases DECISION HERE The Swift v. The Queen, 2020 TCC 115 decision from the Tax Court of Canada addresses whether Thomas Swift, a long-time construction industry participant [...]
Malamute Contracting Inc v The King – Tax Court Considers Characterization of Shareholder Payments
Malamute Contracting Inc v The King – Tax Court Considers Characterization of Shareholder Payments DECISION HERE In Malamute Contracting Inc v The King, 2025 TCC 47 [“Decision”], the Tax Court of Canada (“Tax Court”) was [...]
