Cases
Canada Trust Co. v. Parfeniuk, 89 DTC 5421 (Man QB)
The plaintiff trust company, which had received a garnishee order under s. 224 for $5,362 in taxes alleged to be owing by an employee (the defendant), inadvertently paid the full amount of remuneration owing to the defendant, and thereafter felt compelled to pay the $5,362 to the Receiver General.
The defendant was held to have been unjustly enriched by the payment of the amount to him that the plaintiff instead was required to pay to the Receiver General. Following the tests in Petthus v. Becher, there was "'an enrichment, a corresponding deprivation and absence of any juristic reason for the enrichment.'"