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Canada decisions
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The Supreme Court of Canada held that Saskatchewan’s Crown-liability bar could not defeat recovery of taxes collected under ultra vires legislation, but refused interim preservation of the disputed payments.
The Supreme Court of Canada held that under s. 120 of the Montreal charter, the city’s action for a special assessment was not prescribed when filed in 1902.
The Supreme Court of Canada held that a prior judgment refusing certiorari over a 1896 tax assessment was res judicata, barring Jones’s claim for repayment.
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