The defendant appealed a Master's order allowing an action to continue under Rule 48.14(13) of the Rules of Civil Procedure after delay.
The underlying action alleged negligence and breach of contract by an accountant relating to tax consequences of a U.S. real estate transaction, and involved a significant limitation period issue.
The Master found the plaintiffs provided a satisfactory explanation for post‑litigation delay and that no real prejudice to the defendant had been established despite the death of one plaintiff and the defendant’s health concerns.
On appeal, the court held the Master applied the correct legal principles governing delay and status hearings and committed no palpable or overriding error in assessing explanation and prejudice.
The appeal on the merits and the challenge to the costs decision were both dismissed.
