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
Value Shifts Remain Subject to the GAAR
Value Shifts Remain Subject to the GAAR 2763478 Canada Inc. v. HMQ 2018 FCA 209 Summary The Tax Court upheld an assessment of the Appellant, 2763478 Canada Inc., under the General Anti-Avoidance Rule ("GAAR") to [...]
CRA Gains Access to Taxpayer’s Due Diligence Report
CRA Granted Access to Taxpayer Documents During Audit MNR v. Atlas Tube Canada ULC 2018 FC 1086 Summary In this Federal Court case, the Minister brought an application pursuant to section 231.7 of the Income [...]
What is a Restrictive Covenant for Tax Purposes?
Tax Court Rules in Favour of Minister Pangaea One Acquisition Holdings XII S.À.R.L. v. The Queen 2018 TCC 158 Summary: In this Tax Court decision, the Appellant ("Pangaea") argued that it should be entitled to [...]
