Photo, Amit Ummat

Amit Ummat

Partner
Baker & McKenzie LLP

Biography

Amit Ummat is a partner in Baker McKenzie's North America Tax Practice. He has over a decade of experience resolving corporate tax and transfer pricing tax disputes. Prior to joining the Firm, Amit served as Tax Counsel with the Department of Justice Canada where he obtained extensive tax litigation experience, regularly appearing before the Tax Court of Canada, Federal Court of Canada, Federal Court of Appeal, and the Supreme Court of Canada. Amit routinely provides instruction to junior counsel on cross-examinations and the use of expert evidence at trial. He frequently speaks on tax matters at key industry events.

Practice Focus

Amit regularly advises on key aspects of settlement negotiation, audit plans and objections for large corporations and has managed all aspects of discovery and drafted all forms of litigation documents, including pleadings, discovery requests and responses, legal and settlement briefs, and trial and appellate facta. Amit has argued over 100 appeals at various Courts in Canada. Amit is also involved in all aspect of tax controversy management, including assisting during tax audits; answering to demands for production of documents to various tax authorities; asserting privilege over documents and communications; representing taxpayers at all levels of Court; negotiating favorable settlements; preparing taxpayer relief submissions; and competent authority involvement to negotiate tax relief in international tax disputes.

Representative Legal Matters

Prior to joining the Firm, Amit handled the following matters:

  • Lead counsel at trial regarding the deductibility of interest payable on money borrowed to acquire shares under a deferred purchase plan fund.
  • Lead counsel at Federal Court of Appeal regarding the liability of non-resident corporations to pay late-filing penalties where no tax owing.
  • Tried the bona fides of allowable business investment losses under the Income Tax Act.
  • Part of litigation team on the largest transfer pricing appeal in Canadian history.
  • Lead counsel at Federal Court of Appeal regarding the deductibility of expenses relating to non-resident business enterprises.
  • Co-counsel on second case in Canadian history to address beneficial ownership in Dutch treaty context.
  • Tried and argued the determination of a specified investment business for purposes of small business deduction.
  • Lead counsel at trial regarding capital versus income determination on purchase and sale of stock portfolio.
  • Member of litigation team to argue first case in Tax Court of Canada history to rule on permissibility of 'participant experts.'
  • Lead counsel at all three level of court on issues regarding statutory interpretation of leading Excise Tax Act rebate provisions.

Professional Associations and Memberships

  • Hamilton Law Association
  • Halton County Law Association
  • Canadian Tax Foundation    
  • Ontario Bar Association
  • International Fiscal Association
  • Advocates Society, Tax Litigation Practice Group Member-at-Large

Admissions

  • Ontario~Canada (2004)

Education

  • Osgoode Hall Law School (LLM) (2011)
  • Osgoode Hall Law School (LLB) (2003)