Lauzon v. Canada (Revenue Agency), 2021 FC 431 -- attach -- Unjust Enrichment
rejection of an unjust enrichment claim by a taxpayer claiming he had not received refund cheques
Unjust Enrichment
St-Pierre v. The Queen, 2017 TCC 69, rev'd 2018 FCA 144 -- attach -- Unjust Enrichment
taxpayer was unjustly enriched when he received capital dividends that subsequently were declared to not have been validly paid as dividends
HMR Commissioners v Investment Trust Companies (in liquidation), [2017] UKSC 29 -- attach -- Unjust Enrichment
investment funds had valid unjust enrichment claims against a supplier who had charged VAT on an exempt supply
Virgo, "The Law of Taxation is not an Island - Overpaid Taxes and the Law of Restitution", British Tax Review, 1993, p. 442. -- attach -- Unjust Enrichment
Canada Trust Co. v. Parfeniuk, 89 DTC 5421, [1989] 2 CTC 202 (Man QB) -- attach -- Unjust Enrichment
