James Gorham

The appellant sued Canada for a declaration that its refusal to compensate him for internment and forced labour during World War II violated sections 7 and 15(1) of the Charter.

The appellant died before the action came to trial, and his estate trustees obtained an Order to Continue.

Canada successfully moved to vary the order so that the estate could only pursue non-Charter claims.

The Court of Appeal dismissed the estate's appeal, applying Supreme Court precedent to hold that an estate does not have standing to pursue relief under the Charter, including under section 7.

The appellants, Ontario limited partnerships, mistakenly believed that fees paid to non-resident film studios were deductible and remitted withholding taxes to the Canada Revenue Agency (CRA) on their behalf.

When the CRA later denied the deductions, meaning no withholding tax was actually owed, the appellants sued the CRA in unjust enrichment to recover the remitted funds.

The Court of Appeal affirmed the dismissal of the action, holding that under the Income Tax Act, any overpayment is owed only to the non-residents, not the remitting party.

Furthermore, Part XIII of the Act provides a complete procedural code for the return of withholding taxes, granting exclusive jurisdiction to the Tax Court of Canada.

The defendant, the Attorney General of Canada, sought leave to appeal an order dismissing its motion to strike the plaintiff's statement of claim.

The plaintiff claimed damages for his internment during the Second World War due to his Italian origin.

The court found good reason to doubt the correctness of the motion judge's decision, noting that prior to 1953, there was no common law cause of action in tort against the Crown, and the Crown Liability Act is not retrospective.

Leave to appeal was granted as the issues raised had implications beyond the plaintiff's interest.