Malamute Contracting Inc v The King – Tax Court Considers Characterization of Shareholder Payments DECISION HERE In Malamute Contracting Inc v The King, 2025 TCC 47 [“Decision”], the Tax Court of Canada (“Tax Court”) was [...]
Uppal Estate v The King – Tax Court Emphasizes Procedural Fairness for Canadian Taxpayers in Tax Litigation Matters In Uppal Estate v The King, 2025 TCC 34 [“Decision”], the Tax Court of Canada (“Tax Court”) [...]
Former Blue Jays in Tax Court of Canada -- RCA Contributions and Canadian Tax Jurisdiction: A Deep Dive into the Martin and Donaldson Case By: Amit Ummat and Alisha Butani decision linked here [...]
Priority Foundation v. Minister of National Revenue: Court Ruling on Document Disclosure Under Federal Courts Rules By: Amit Ummat and Alisha Butani In Priority Foundation v. Minister of National Revenue 2023 FCA 207 (“Decision”), the [...]
Tax Court of Canada Rules There is no Accountant-Client Privilege Coopers Park Real Estate Development Corporation v. The King 2024 TCC 122 DECISION LINKED HERE In Coopers Park Real Estate Development Corporation v. H.M.Q., 2024 [...]
Court Opines on CRA's Cryptic Information to Taxpayers What constitutes a notice of objection and why does the CRA not clearly and unambiguously state appeal rights and procedures when issuing reassessments? In a very recent [...]
Navigating Canada’s New Capital Gains Transition Rules: A Comparison of the Department of Finance’s June and August Draft Legislation By Amit Ummat and Alisha Butani In the Federal Budget released on April 16, 2024, the [...]
Overview of Federal Court’s Ruling in Mattina v. Canada (National Revenue) 2024 FC 1210 Decision Here By: Amit Ummat and Alisha Butani In Mattina v. Canada (National Revenue) 2024 FC 1210, the Canadian Federal Court [...]
Navigating Jurisdictional Boundaries: Implications of Recent Supreme Court of Canada Decisions on Tax Disputes By: Amit Ummat and Alisha Butani On June 28, 2024, the Supreme Court of Canada (“SCC”) released concurrent judgments in Dow [...]
John Tavares Owes the Government of Canada $8 Million in Unpaid Taxes By: Amit Ummat and Alisha Butani Ummat Tax Law PC Barristers & Solicitors 5500 North Service Road, Suite 302 Burlington, ON L7L 6W6 [...]
