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Kingstreet Investments Ltd v New Brunswick (Finance)
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Kingstreet Investments Ltd v New Brunswick (Finance) : ウィキペディア英語版
Kingstreet Investments Ltd v New Brunswick (Finance)

''Kingstreet Investments Ltd v New Brunswick'' () (1 SCR 3 ) is a Canadian unjust enrichment case, concerning to what extent enrichment of the defendant must be at the expense of the claimant.
==Facts==
Kingstreet Investments ran licensed nightclubs in New Brunswick. They bought alcohol from provincial retailers, paying a user charge on top of the retail price as regulation prescribed. They claimed the user charge was unconstitutional and sought relief with compound interest.
The Queen’s Bench held the user charge was an unconstitutional indirect tax, but denied recovery because Kingstreet had passed the burden on in increased prices. There was a passing on defence. Moreover ultra vires taxes cannot generally be recovered. Robertson JA for the Court of Appeal held by a majority that restitution should be made for money from the time of legal proceedings, as that was the start of the protest. Before then, the passing on defence applied.

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