The defendants brought a motion for summary judgment to dismiss the plaintiff's claims for malicious prosecution, abuse of power, negligence, and Charter breaches arising from an income tax reassessment.
The plaintiff conceded the malicious prosecution claim.
For the remaining claims, the court held that the limitation period commenced when the plaintiff discovered the material facts underlying her claims, which occurred by 1998 or at the latest 2001 when she included them in her Notice of Tax Appeal.
The court rejected the argument that the cause of action only accrued after her tax appeal was successfully resolved in 2005.
As the action was commenced in 2007, it was statute-barred and dismissed.
