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 [...]
SHOPIFY WINS IN THE FEDERAL COURT
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 [...]
Shopify Wins Against CRA
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
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 [...]
The Role of an Expert in Tax Cases
What is the Role of an Expert in Tax Cases? The role of an expert in tax cases is to assist the court by providing specialized knowledge, analysis, and opinion evidence on technical or complex [...]
Swift v. HMK – Test for HST Builder Cases
Swift v. HMK - Test for HST Builder Cases DECISION HERE The Swift v. The Queen, 2020 TCC 115 decision from the Tax Court of Canada addresses whether Thomas Swift, a long-time construction industry participant [...]
Malamute Contracting Inc v The King – Tax Court Considers Characterization of Shareholder Payments
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 [...]
Tax Court Emphasizes Procedural Fairness for Canadian Taxpayers in Tax Litigation Matters
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! RCA Contributions and Canadian Tax Jurisdiction: A Deep Dive into the Martin and Donaldson Case
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 decision linked here Former Toronto Blue [...]
Priority Foundation v. Minister of National Revenue: Court Ruling on Document Disclosure Under Federal Courts Rules
Priority Foundation v. Minister of National Revenue: Court Ruling on Document Disclosure Under Federal Courts Rules By: Amit Ummat In Priority Foundation v. Minister of National Revenue 2023 FCA 207 (“Decision”), the Court was tasked [...]