The following excerpt is from The Province of New Brunswick v. Grant Thornton LLP, et al, 2019 NBQB 36 (CanLII):
The Province’s claim is based on negligence so it must prove that the defendants owed it a duty of care, that they breached the standard of care, that it suffered damage and that the damage was caused, in fact and in law, by the defendants; see Mustapha v. Culligan of Canada Ltd. 2008 SCC 27 at paragraph 3. It is those elements of negligence the Province must have discovered before the limitation period begins to run.
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