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
Shareholder Benefit found in Tax Court of Canada Case
Greer v. HMK: Shareholder Benefit from Transfer of Real Property Upheld DECISION HERE Summary The two main issues to be resolved by the Tax Court of Canada (Tax Court) were a) was the Appellant Michale [...]
2018: GAAR in Review at the Federal Court of Appeal
2018: GAAR in Review at the Federal Court of Appeal (FCA) By Amit Ummat In 2018, the Federal Court of Appeal (“FCA”) decided eight general anti-avoidance rule (“GAAR”) decisions. I plan to survey briefly those [...]
CRA Can Now Compel Oral Interviews
CRA CAN COMPEL TAXPAYERS TO SUBMIT TO ORAL INTERVIEWS Pursuant to the newly enacted subparagraph 231.1(1)(d)(i) of the Income Tax Act, the CRA can now compel a taxpayer to submit to an oral interview. This [...]
