What is the discoverability rule that the taxpayer relies on?

Canada (Federal), Canada

The following excerpt is from Nagle v. The Queen, 2005 TCC 462 (CanLII):

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.

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