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 [...]
Tax Court of Canada Rules There is no Accountant-Client Privilege
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
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 June and August Draft Tax Legislation
Navigating Canada’s New Capital Gains Transition Rules: A Comparison of the Department of Finance’s June and August Draft Legislation By Amit Ummat In the Federal Budget released on April 16, 2024, the Government of Canada [...]
Overview of Federal Court’s Ruling in Mattina v. Canada (National Revenue)
Overview of Federal Court’s Ruling in Mattina v. Canada (National Revenue) 2024 FC 1210 Decision Here By: Amit Ummat In Mattina v. Canada (National Revenue) 2024 FC 1210, the Canadian Federal Court (the “Court”) was [...]