Why I Choose to Work from an Office and not Remotely
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?
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, [...]
The Role of a Tax Litigator During a Corporate Audit
The Role of a Tax Litigator During a Corporate Audit A corporate tax audit is not merely an accounting exercise. It is a structured adversarial process that can evolve—sometimes quickly—from information gathering to reassessment and, [...]
Are Uber Drivers Subject to HST?
Are Uber Drivers Subject to HST? Boylu v. The King, 2025 TCC 192 (Informal Procedure) by Amit Ummat, Tax Litigator Facts The appellant was an Ontario-based Uber driver during 2015 and 2016. Riders booked [...]
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 [...]