What is the limitation period for an assessment under the Limitations Act, 2002?
Ontario, Canada
The following excerpt is from Thomas Gold Pettinghill LLP v. Ani-Wall Concrete Forming Inc., 2012 ONSC 2182 (CanLII):
Subject to the client establishing special circumstances, the client’s claim for an assessment is also subject to the two-year limitation period prescribed for claims under the Limitations Act, 2002. In other words, the two-year period of the Act applies, unless the one-year limitation period of the Solicitors Act is extended by operation of the special circumstances doctrine: Guillemette v. Doucet, supra.
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