Costs Archives - UMMAT TAX LAW

Valuing Consideration Under Section 160: The Limits of the “Snapshot” After Harvard Properties

Valuing Consideration Under Section 160: The Limits of the “Snapshot” After Harvard Properties

By Amit Ummat|2026-10-27T10:33:16-04:00October 27th, 2026|Costs, CRA Audits|

Valuing Consideration Under Section 160: The Limits of the “Snapshot” After Harvard Properties Amit Ummat Ummat Tax Law PC Introduction Section 160 of the Income Tax Act gives the Canada Revenue Agency a powerful collection [...]

Huge Costs Award Against the Minister (Tax Court of Canada)

By Amit Ummat|2025-05-26T13:31:34-04:00May 23rd, 2024|Costs, Tax Court Practice|

Crown’s Actions Lead to Marine Atlantic Being Awarded $895,731 in Costs DECISION HERE By: Amit Ummat In Marine Atlantic Inc. v. The King 2024 TCC 51 (the “Case”), Justice Steven K. D’Arcy was tasked with [...]

Recent Costs Awards in the Tax Court of Canada

By Amit Ummat|2019-04-28T22:45:08-04:00April 15th, 2019|Costs|

Recent Costs Awards in the Tax Court of Canada As a general principle of litigation, an unsuccessful party at the Tax Court usually pays a portion of the legal costs of the successful party. In [...]