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
Watts Tax Case: Section 160 Applies to Transfer for Home Purchase
[This first appeared in the Canadian Tax Foundation's 2023 Ontario Tax Conference Materials] Watts v. HMK 2023 TCC 11: Section 160 Applies to Transfer for Home Purchase DECISION HERE Summary Miriam Watts (Appellant) received an [...]
Government of Canada Clarifies Low-Interest Loans Following CAE
Government of Canada Clarifies Low-Interest Loans Following CAE The Government of Canada provided much-needed clarity on the issue of loans from public bodies in its Fall Statement. Context The Tax Court in CAE v. HMK [...]
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 [...]
