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
A T5 Slip Does Not Automatically Result in Taxable Income
Tax Court finds No Dividend Received Through Income-Splitting Scheme Trower v. HMQ 2019 TCC 77 Trower Decision Summary CRA assessed Ms. Trower to include a taxable dividend in the amount of $58,900 in 2016 because [...]
Taxpayer’s Lack of Credibility Sinks Appeal
Taxpayer’s Lack of Credibility Sinks Appeal Wall Tax Court Decision Summary This is a case about a taxpayer lacking credibility and the Tax Court Judge not accepting his evidence as a result. A real estate [...]
The Crown Has the Burden to Prove Gross Negligence Penalties
The Crown Has the Burden to Prove Gross Negligence Penalties Kim v. Canada Summary In the majority of tax appeals, the taxpayer has the burden of proving the assessments are incorrect. But this case is [...]
