Unjust Enrichment

Table of Contents

Cases

Canada Trust Co. v. Parfeniuk, 89 DTC 5421 (Man QB)

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See Also

St-Pierre v. The Queen, 2017 CCI 69

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) judicial nullification rather rectification of a premature capital dividend declaration gave rise to a s. 15(2) income inclusion 482
Tax Topics - General Concepts - Estoppel limited estoppel remedies in Quebec/no abusive conduct by CRA 439

HMR Commissioners v Investment Trust Companies (in liquidation), [2017] UKSC 29

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) unjust enrichment claim against supplier who claimed ITC re non-refunded VAT overcharge 153

Articles

Virgo, "The Law of Taxation is not an Island - Overpaid Taxes and the Law of Restitution", British Tax Review, 1993, p. 442.