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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.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	The Recovery of Unlawful Tax in Canada :/
其他題名:	Re-evaluating the Kingstreet Cause of Action in light of Developments in the Law of Unjust Enrichment in Canada and England.
作者:	Koundouros, Polimenis.
面頁冊數:	1 online resource (67 pages)
附註:	Source: Masters Abstracts International, Volume: 57-02.
標題:	Law. -
電子資源:	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.
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500 $a Adviser: Benjamin Alarie.
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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
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710 2 $a University of Toronto (Canada). $b Law. $3 1180081
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