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 [...]
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”) [...]
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 [...]
John Tavares Owes the Government of Canada $8 Million in Unpaid Taxes
John Tavares Owes the Government of Canada $8 Million in Unpaid Taxes By: Amit Ummat Ummat Tax Law PC Barristers & Solicitors 5500 North Service Road, Suite 302 Burlington, ON L7L 6W6 (905) 336-8924 John [...]
Huge Costs Award Against the Minister (Tax Court of Canada)
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 [...]
Time Extensions for Elections Under Section 217 of ITA(Canada) Are Prohibited
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 [...]
Air BnB Sale Subject to GST/HST
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
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 [...]
Watts Tax Case: Section 160 Applies to Transfer for Home Purchase
[This first appeared in the Canadian Tax Foundation's 2023 Ontario Tax Conference Materials] Watts v. HMK 2023 TCC 11: Section 160 Applies to Transfer for Home Purchase DECISION HERE Summary Miriam Watts (Appellant) received an [...]