PRACTICE |
Limitation of Actions |
Federated Co-operatives Ltd. v. Canada
A-594-99
2001 FCA 23, Evans J.A.
15/2/01
5 pp.
Appeal from Trial Division decision ((1999), 165 F.T.R. 135) granting summary judgment dismissing appellant's statement of claim for recovery of amount of federal sales tax overpaid in 1985, 1986--Even if appellant had non-statutory right to recover amount of taxes overpaid in 1985, 1986, claim barred by Federal Court Act, s. 39(2), Crown Liability and Proceedings Act, s. 32--Under these provisions, proceedings in Court, against federal Crown, must be instituted within six years after cause of action arose--Appellant's cause of action arose when overpaid taxes between August 1985, April 1986, hence expired at end of April 1992--Statement of claim herein issued on January 31, 1994, nearly two years outside limitation period--Discoverability principle inapplicable--Appellant had ample time after decision in MacMillan Bloedel Ltd. v. Canada, [1991] 1 F.C. 331 (T.D.) rendered to issue statement of claim for taxes overpaid--Fact that appellant did not learn of decision until September 30, 1992 could not justify judicial extension of statutory limitation period, especially since appellant waited another 15 months before issuing statement of claim--Appellant's claim time-barred--Appeal dismissed--Federal Court Act, R.S.C., 1985, c. F-7, s. 39 (as am. by S.C. 1990, c. 8, s. 10)--Crown Liability and Proceedings Act, R.S.C., 1985, c. C-50, s. 32 (as am. by S.C. 1990, c. 8, s. 31).