The Litigator
The Litigator
AGM :: Affleck Greene McMurtry LLP
Affleck Greene McMurtry LLP
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Constitutional law; provincial powers; indirect taxes; Constitution Act; Chadha; Kingstreet; Canfor


Passing-on no defence; unlawfully collected taxes must be refunded, Supreme Court rules

Governments must refund money they collect through unconstitutional taxes, and cannot rely on the so-called ""passing-on"" defence to avoid repayment, the Supreme Court ruled in January 2007.The court's rejection of the passing-on defence may have major implications in private litigation, particularly competition (antitrust) cases. [more] Full article