Amit Ummat
Taxation
Recent Blog Posts By Amit Ummat
Can interest on U.S. tax arrears be deducted in Canada? Insights from Bank of Montreal v. the King
Amit Ummat of Miller Thomson LLP explains that, while refund interest may sometimes qualify as income, arrears interest on foreign taxes is not deductible
Taxpayer’s management services not a personal endeavour
Amit Ummat of Ummat Tax Law on a successful appeal of a Tax Court decision involving a dispute over non-capital losses and the concept of a personal element