Northcut v. The King: Treaty Non-Discrimination and the Taxation of Foreign Pension Benefits Summary In Northcut v. The King[1], the Tax Court of Canada (“Tax Court”) considered whether the non-discrimination provision in the Canada-United States [...]
Going to the Tax Court Without a Lawyer: What Every Self-Represented Litigant Should Know By Amit Ummat, Principal Counsel, Ummat Tax Law PC The Tax Court of Canada is intended to be accessible. A taxpayer [...]
Access to Justice or Second-Class Justice? The Proposed Expansion of the Tax Court’s Informal Procedure Introduction Bill C-31, the Budget 2025 Implementation Act, No. 2, proposes a substantial expansion of the Tax Court of Canada’s [...]
Estoppel in Canadian Law: The Different Types of Estoppel and Why They Matter The term “estoppel” is used constantly in litigation, yet many lawyers and clients use it as though it were a single doctrine. [...]
The Stoic Tax Professional: Part 2 This is an update to an article I wrote in 2020 about how stoic principles and exercises apply to a person working specifically in tax. You can find it [...]
Why Hire Ummat Tax Law PC? Amit Ummat is a tax litigator based in the Greater Toronto and Hamilton Area who represents individuals, corporations, and professional advisors in high-stakes disputes with the Canada Revenue Agency. [...]
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 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 [...]
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 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 [...]
