12 The respondents’ representative indicated that the litigation surrounding the issue of misappropriation of funds began in March 2008. Accordingly, the respondents’ representative submitted that the issue raised by the complainant regarding the action taken by the respondent on the issue of misappropriation of funds was raised well beyond the time limit prescribed by subsection 190(2) of the Act. That time limit cannot be extended by the Board (Walters v. Public Service Alliance of Canada, 2008 PSLRB 106, at para 10).
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