The appellant successfully appealed a municipal tax assessment and received a refund for the overpayment of taxes.
The appellant then claimed interest allegedly earned by the city on the overpayment, relying on the doctrine of unjust enrichment.
The Supreme Court of Canada dismissed the appeal, holding that the doctrine of unjust enrichment was not applicable because section 6(1) of the Municipal Interest and Discount Rates Act, 1982 gave the municipality the discretion to pass a by-law authorizing interest payments, which the city had not done.
