HST Assessments on New Residential Builds: Exposure, Pitfalls, and How to Fight Back The Canada Revenue Agency has made harmonized sales tax on new residential construction a sustained enforcement priority. Audits and assessments increasingly target [...]
Why Hire Ummat Tax Law PC? Amit Ummat is a tax litigator based in the Greater Toronto and Hamilton Area who represents individuals, corporations, and professional advisors in high-stakes disputes with the Canada Revenue Agency. [...]
Why I Choose to Work from an Office and not Remotely People regularly ask me, 'why do you have this office? A lot of other tax lawyers work remotely.' Having an office is important to [...]
When Should a CPA Call a Tax Litigator? Most tax disputes are resolved long before a courtroom is ever involved. In many cases, a skilled CPA can manage compliance issues, respond to routine audit queries, [...]
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? 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 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 [...]
Citation: Minister of National Revenue v. Shopify Inc., 2025 FC 969Court: Federal Court of CanadaDate: May 29, 2025Judge: The Honourable Mr. Justice RégimbaldDocket: T-778-23 Overview This case involves the Minister of National Revenue’s attempt to [...]
Summary of Minister of National Revenue v. Shopify Inc., 2025 FC 968 (Docket: T-777-23) Court: Federal Court of CanadaDate: May 29, 2025Presiding Judge: Justice RégimbaldParties: Minister of National Revenue (Applicant) v. Shopify Inc. (Respondent) Overview [...]
Case Summary: Naugle v. Attorney General of Canada DECISION HERE Citation: 2025 FC 926Court: Federal Court of CanadaDate of Judgment: May 21, 2025Judge: The Honourable Mr. Justice SouthcottApplicant: Valerie NaugleRespondent: Attorney General of Canada (on [...]
