ARTICLE · 21 OCTOBER 2014

Does A Failed Tax Receipt Constitute Unjust Enrichment?

Alexander Holburn Beaudin + Lang LLP

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In Neville v National Foundation for Christian Leadership, the British Columbia Court of Appeal considered whether a failed tax receipt constitutes unjust enrichment.

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In the recently released decision Neville v National Foundation for Christian Leadership, 2014 BCCA 38 [Neville], the British Columbia Court of Appeal considered whether a failed tax receipt constitutes unjust enrichment. The Nevilles participated in a program whereby they made a "donation" to the National Foundation for Christian Leadership (the "Foundation") and received a receipt for tax deductions purposes. The Foundation warned donors that the receipt may not be accepted by Canada Revenue Agency ("CRA") as a valid deduction. CRA subsequently assessed the Nevilles and others who had participated in the program and found the receipt was not a valid deduction. The Nevilles commenced legal action.

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