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
Valuing Consideration Under Section 160: The Limits of the “Snapshot” After Harvard Properties
Valuing Consideration Under Section 160: The Limits of the “Snapshot” After Harvard Properties Amit Ummat Ummat Tax Law PC Introduction Section 160 of the Income Tax Act gives the Canada Revenue Agency a powerful collection [...]
CRA Is Scrutinizing Incorporated Truck Drivers. Is Your Corporation at Risk?
CRA Is Scrutinizing Incorporated Truck Drivers. Is Your Corporation at Risk? Amit Ummat, Principal Counsel, Ummat Tax Law PC - October 20, 2026 You incorporated, invoiced the carrier and filed your corporate tax returns. You [...]
Northcut v. The King: Treaty Non-Discrimination and the Taxation of Foreign Pension Benefits
Northcut v. The King: Treaty Non-Discrimination and the Taxation of Foreign Pension Benefits Summary In Northcut v. The King[1], the Tax Court of Canada (“Tax Court”) considered whether the non-discrimination provision in the Canada-United States [...]
