New Brunswick Court of Appeal on Recovering an Invalid Tax
Date:
September 22 2005
Taxpayers seeking to recover overpaid taxes may need to turn to the law of unjust enrichment where there is no applicable refund provisions in taxing statute. Generally, a taxpayer can sue in unjust enrichment for overpaid or invalid tax if the three following conditions are present:
- an enrichment of the defendant;
- a corresponding deprivation of the plaintiff, and
- the absence of any juristic reason for the enrichment.
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