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 [...]
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 [...]
[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 [...]
Corporate Director Unsuccessfully Relies on the Defence of Due Diligence Burnett Tax Court of Canada Decision Burnett v. HMK 2022 TCC 99 Tax Court of Canada Case Summary This is a typical director’s liability case, [...]
Tax Court of Canada Settlement Conferences The conventional settlement conference is the preferred apparatus most used by parties trying to settle a tax appeal. A settlement conference is a confidential conference where the parties and [...]
CRA Criticized for Questioning Taxpayer’s Business Judgment Jackman v. HMQ 2022 TCC 73 DECISION HERE Summary The Tax Court of Canada (“TCC”) was tasked with determining the value of a shareholder benefit, if any, in [...]
Taxpayer Not Entitled to Deduct Losses on Income Account Procon Mining & Tunnelling Ltd. v. HMQ 2022 TCC 71 Decision Here Summary This is a simple case of whether shares owned by a taxpayer were [...]
