By: David Crerar

Recently, an increasing number of plaintiffs has sought the restitution of taxes levied unconstitutionally by various levels of government. The litigants in such suits have tended to he large corporations. However, taxes, by their very nature, fall upon the shoulders of many. Often the size or complexity of these taxes, coupled with the logistics of mass litigation, deters suits for recovery. The author argues that the class action, entrenched and expanded in Quebec, Ontario and British Columbia legislation, offers an ideal vehicle for the mass restitution of ultra vires taxes ... 


type The Restitutionary Class Action