國立虎尾科技大學 |

The Recovery of Unlawful Tax in Canada : = Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	The Recovery of Unlawful Tax in Canada :/
Reminder of title:	Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England.
Author:	Koundouros, Polimenis.
Description:	1 online resource (67 pages)
Notes:	Source: Masters Abstracts International, Volume: 57-02.
Subject:	Law. -
Online resource:	click for full text (PQDT)
ISBN:	9780355449976

The Recovery of Unlawful Tax in Canada : = Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England.
Koundouros, Polimenis.

The Recovery of Unlawful Tax in Canada :Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England. - 1 online resource (67 pages)

Source: Masters Abstracts International, Volume: 57-02.

Thesis (LL.M.)--University of Toronto (Canada), 2017.

Includes bibliographical references

A decade after Kingstreet Investments Ltd v New Brunswick, this thesis re-evaluates the Supreme Court of Canada's rejection of unjust enrichment in favour of a standalone public law restitutionary cause of action for the recovery of unlawful tax. I argue that the recognition of the Kingstreet cause of action threatens the coherence of the Canadian law of restitution and is inconsistent with more recent jurisprudence permitting unjust enrichment claims against the Crown in other contexts. I also argue that the Supreme Court's doubts about whether the levying of unlawful tax constitutes an enrichment in the Crown's hands (and a deprivation on the taxpayer's part) are largely misplaced. Analyzing recent developments in both Canadian and English law, I contend that the law of unjust enrichment is perfectly capable of providing an adequate route to recovery while protecting the important constitutional principles at stake in unlawful tax cases.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355449976Subjects--Topical Terms:

671705
Law.
Index Terms--Genre/Form:

554714
Electronic books.

The Recovery of Unlawful Tax in Canada : = Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England.
LDR:02170ntm a2200313K 4500 001 912396
005 20180608141653.5
006 m o u
007 cr mn||||a|a||
008 190606s2017 xx obm 000 0 eng d
020 $a 9780355449976
035 $a (MiAaPQ)AAI10620817
035 $a (MiAaPQ)toronto:16058
035 $a AAI10620817
040 $a MiAaPQ $b eng $c MiAaPQ
100 1 $a Koundouros, Polimenis. $3 1184743
245 1 4 $a The Recovery of Unlawful Tax in Canada : $b Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England.
264 0 $c 2017
300 $a 1 online resource (67 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Masters Abstracts International, Volume: 57-02.
500 $a Adviser: Benjamin Alarie.
502 $a Thesis (LL.M.)--University of Toronto (Canada), 2017.
504 $a Includes bibliographical references
520 $a A decade after Kingstreet Investments Ltd v New Brunswick, this thesis re-evaluates the Supreme Court of Canada's rejection of unjust enrichment in favour of a standalone public law restitutionary cause of action for the recovery of unlawful tax. I argue that the recognition of the Kingstreet cause of action threatens the coherence of the Canadian law of restitution and is inconsistent with more recent jurisprudence permitting unjust enrichment claims against the Crown in other contexts. I also argue that the Supreme Court's doubts about whether the levying of unlawful tax constitutes an enrichment in the Crown's hands (and a deprivation on the taxpayer's part) are largely misplaced. Analyzing recent developments in both Canadian and English law, I contend that the law of unjust enrichment is perfectly capable of providing an adequate route to recovery while protecting the important constitutional principles at stake in unlawful tax cases.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Law. $3 671705
655 7 $a Electronic books. $2 local $3 554714
690 $a 0398
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a University of Toronto (Canada). $b Law. $3 1180081
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10620817 $z click for full text (PQDT)