A Note On Reassessments Beyond The Normal Reassessment Period

As agreed by the Court, "the [Act] itself is a difficult one, and ... the precise interpretation of section 152(4) is in the upper limits of those difficulties."

Limitation periods ... are meant to promote certainty, avoid stale evidence, encourage diligence, and bring repose: see M(K) v M(H), [1992] 3 SCR 6.

... The certainty rationale recognizes that, with the passage of time, an individual "should be secure in his reasonable expectation that he will not be held to account for ancient obligations": M(K), supra. The evidentiary rational recognizes the desire to preclude claims where the evidence used to support that claim has grown stale. The diligence rational encourages claimants "to act diligently and not "sleep on their rights"": M(K), supra.