Recently, an increasing number of plaintiffs has sought the restitution of taxes levied unconstitutionally by various levels of government. The author argues that the class action offers an ideal vehicle for the mass restitution of ultra vires taxes.

Reprinted with permission from an article in the University of Toronto Faculty of Law Review, vol. 56, no. 1, 1998

type Restitutionary Class Action: Canadian Class Proceedings Legislation as a Vehicle for the Restitution of Unlawfully Demanded Payments, Ultra Vires Taxes, and Other Unjust Enrichments