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 [...]
Crown’s Actions Lead to Marine Atlantic Being Awarded $895,731 in Costs DECISION HERE By: Amit Ummat and Alisha Butani In Marine Atlantic Inc. v. The King 2024 TCC 51 (the “Case”), Justice Steven K. D’Arcy [...]
Canadian Federal Budget Proposes Amendments to CRA’s Information Gathering Powers BUDGET FOUND HERE By: Amit Ummat and Alisha Butani Chrystia Freeland, the Canadian Deputy Prime Minister and the Minister of Finance, tabled the 2024 Canadian [...]
Time Extensions for Elections Under Section 217 of ITA(Canada) Are Prohibited By: Amit Ummat and Alisha Butani Section 217 of the Income Tax Act R.S.C., 1985, c. 1 (5th Supp.) (the “Act”) Generally Canadian taxpayers [...]
Overview of Tax Court of Canada’s Ruling in 1351231 Ontario Inc v. The King Air BnB Sale subject to GST/HST DECISION LINKED HERE By: Amit Ummat and Alisha Butani Facts In February 2008, the Appellant, [...]
Overview of Tax Court of Canada’s Ruling in DEML Investments Limited v. The King 2024 TCC 27 DECISION HERE In DEML Investments Limited v. The King 2024 TCC 27 (the “Case”), Justice Bruce Russell was [...]
