Sentinel Hill No. 29 Limited Partnership et al. v. Canada (Attorney General)

• Jurisdiction: Ontario
• Court: Superior Court of Justice of Ontario (Canada)
• Judge: Lax, J.
• Citation: [2007] O.T.C. 809 (SC)
• Date: 05 April 2007

Sentinel Hill v. Can. (A.G.), [2007] O.T.C. 809 (SC)

MLB headnote and full text

Temp. Cite: [2007] O.T.C. TBEd. AP.255

Sentinel Hill No. 29 Limited Partnership et al. (plaintiffs/responding parties) v. The Attorney General of Canada (defendant/moving party)

(Court File Nos. 06-CV-308764SR; 06-CV-308765PD2; 06-CV-308828SR; 06-CV-308829SR)

Indexed As: Sentinel Hill No. 29 Limited Partnership et al. v. Canada (Attorney General)

Court of Ontario

Superior Court of Justice

Lax, J.

April 13, 2007.

Summary:

This headnote contains no summary.

Courts - Topic 4502

Tax Court of Canada - General - Jurisdiction - See paragraphs 17 to 18.

Courts - Topic 5695.2

Provincial courts - General - Jurisdiction or powers - Respecting income tax matters - See paragraphs 17 to 18.

Income Tax - Topic 8720

Special taxes - Nonresident withholding tax - Refund or return (incl. standing) - See paragraphs 1 to 18.

Restitution - Topic 67

Unjust enrichment - General - Persons entitled to claim - See paragraphs 14 to 16.

Restitution - Topic 70

Unjust enrichment - General - Where money paid under mistake of law - See paragraphs 14 to 16.

Counsel:

J. Gorham and I. Nwachukwu, for the defendant/moving party;

D.R. Davies and M.G. Williams, for the plaintiffs/responding parties.

These actions were heard on April 5, 2007, by Lax, J., of the Ontario Superior Court. The following decision was endorsed on the record and released on April 13, 2007.

Please note: The following judgment has not been edited.