Unjust Enrichment

Table of Contents

Cases

Lauzon v. Canada (Revenue Agency), 2021 FC 431

Charitable donations made by the taxpayer to two Canadian tax shelter programs resulted in refund entitlements for his 2005 and 2006 taxation...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) taxpayer deemed to have received refund cheques 125

Canada Trust Co. v. Parfeniuk, 89 DTC 5421, [1989] 2 CTC 202 (Man QB)

The plaintiff trust company, which had received a garnishee order under s. 224 for $5,362 in taxes alleged to be owing by an employee (the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

See Also

St-Pierre v. The Queen, 2017 TCC 69, rev'd 2018 FCA 144

The individual taxpayer received payments from his wholly-owned corporation pursuant to a resolution, declaring a capital dividend, which was...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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 501
Tax Topics - General Concepts - Estoppel limited estoppel remedies in Quebec/no abusive conduct by CRA 459

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

The Lead Claimants, who were investment trust companies, received supplies of investment management services from their investment managers (the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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 159

Articles

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