Zaidan Group Ltd. v. London (City)

The Court -- We are all of the view that this appeal must be dismissed. The appellant's claim to interest on an overpayment of tax based on the doctrine of unjust enrichment is not available in this case in the light of s. 6(1) of the Municipal Interest and Discount Rates Act, 1982, S.O. 1982, c. 44. This section authorizes a municipality to pass a by-law for the payment of interest and also gives a municipality a discretion to do so. In this case, the City of London did not pass such a by-law. Accordingly, the claim for unjust enrichment fails and the appeal is dismissed with costs.