The defendants moved for summary judgment dismissing a professional negligence action against accountants and a former employee on the basis that the claim was out of time.
The court applied the summary judgment framework and the discoverability provisions in ss. 4 and 5(1) of the Limitations Act, 2002.
In the context of an ongoing CRA reassessment and tax appeal, the court held the plaintiff reasonably relied on professional advice and could not reasonably have known he had a cause of action until at least December 2012.
The action, issued in September 2013, was therefore not statute-barred, and the motion was dismissed.
