Malamute Contracting Inc v The King – Tax Court Considers Characterization of Shareholder Payments DECISION HERE In Malamute Contracting Inc v The King, 2025 TCC 47 [“Decision”], the Tax Court of Canada (“Tax Court”) was [...]
Former Blue Jays in Tax Court of Canada -- RCA Contributions and Canadian Tax Jurisdiction: A Deep Dive into the Martin and Donaldson Case By: Amit Ummat decision linked here Former Toronto Blue [...]
Ummat Tax Law PC is celebrating 5 years of private practice. We are thankful to our friends, colleagues, and clients for believing in us. We strive to offer excellent representation in all tax litigation matters. [...]
Government of Canada Clarifies Low-Interest Loans Following CAE The Government of Canada provided much-needed clarity on the issue of loans from public bodies in its Fall Statement. Context The Tax Court in CAE v. HMK [...]
UMMAT TAX LAW PC: MISSION STATEMENT We will strive to meet the needs of our clients and justify their trust in us. We will earn their loyalty and in so doing we will demonstrate how [...]
Bare Trust Reporting Requirements The Department of Finance announced additional reporting requirements in the 2018 Federal Budget, requiring some trusts to provide additional information on an annual basis as part of their tax filings. In [...]
Greenstreet v. HMQ 2019 TCC 237 Greenstreet Tax Court Decision Link Decision & Analysis This Tax Court decision involves investment income that the taxpayer did not believe was taxable because the CRA advised him back [...]
