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
Tax Court Finds Appellant a Resident of Canada Based on Central Management and Control
Taxpayer a Resident of Canada or Netherlands? Landbouwbedrijf Backx B.V. v. The Queen 2018 TCC 142 Summary: In this Tax Court decision, Justice Smith was asked to determine the residency of the Appellant, a company [...]
Taxpayer Successfully Challenges the Constitutionality of Income Tax Laws
Taxpayer Challenges Constitutionality of Income Tax Laws Canada Without Poverty v. A.G. Canada 2018 ONSC 4147 Justice Morgan of the Ontario Superior Court found that the Income Tax Act's restriction on political activities by charitable [...]
Lawyers’ Insurance Company not a Tax-Exempt Entity
What Factors Lead to Exemption From Tax? Lawyers' Professional Indemnity Company v. H.M.Q. 2018 TCC 194 ("LPIC") LPIC is a relatively straight-forward Tax Court decision penned by Justice D'Arcy. LPIC is a wholly-owned subsidiary of [...]
