The discoverability rule that the taxpayer relies on appears to be a well-established principle applied by courts in construing statutory limitation periods. It has been described as a general rule "applied to avoid the injustice of precluding an action before the person is able to raise it." (Haberman v. Peixeiro (1997), 1997 CanLII 325 (SCC), 151 D.L.R. (4th) 429 (S.C.C.), at para 36). Generally it has been applied when a person is not able to determine that they have a cause of action within a statutory time period.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.