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
The Role of a Tax Litigator During a Corporate Audit
The Role of a Tax Litigator During a Corporate Audit A corporate tax audit is not merely an accounting exercise. It is a structured adversarial process that can evolve—sometimes quickly—from information gathering to reassessment and, [...]
Are Uber Drivers Subject to HST?
Are Uber Drivers Subject to HST? Boylu v. The King, 2025 TCC 192 (Informal Procedure) by Amit Ummat, Tax Litigator Facts The appellant was an Ontario-based Uber driver during 2015 and 2016. Riders booked [...]
Tax Court Revisits Issue of Interest Deductibility
Tax Court Revisits Issue of Interest Deductibility Bank of Montreal v. His Majesty the King 2025 TCC 113 In the context of a Rule 58 Question, the Tax Court of Canada (“TCC”) was asked to [...]
