Economic Entity Audits in Canada: Scope, Risk, and Strategic Pushback An “economic entity audit” is not a defined term in the Income Tax Act or Excise Tax Act, but it is a label commonly used [...]
Rectification in the Canadian Tax Context Rectification is an equitable remedy that permits a court to amend a written instrument where it fails to accurately record the agreement that the parties in fact reached. In [...]
The Intersection Between Real Estate Law and Tax Litigation in Canada: Income Tax and GST Considerations Introduction Few areas of Canadian tax litigation generate as much complexity as disputes involving real estate. Real estate transactions [...]
The Intersection of Tax Litigation and Family Law in Ontario: When Family Lawyers Should Involve Tax Litigation Counsel Family law disputes frequently involve complex financial issues, yet the tax consequences of those disputes are often [...]
Choosing the Right Lawyer for a Tax Dispute A tax dispute with the Canada Revenue Agency is not simply an accounting problem. It is a legal dispute with a sophisticated government authority that audits, reassesses, [...]
Carousel Schemes and Missing Trader Fraud in the Canadian GST/HST System Carousel schemes, also referred to internationally as missing trader intra community fraud, represent one of the most sophisticated forms of indirect tax evasion. Although [...]
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, [...]
