In most provinces across Canada, a party has two years to start
a civil action. This two-year limitation period is triggered the
moment the plaintiff has discovered its claim. Considerable
judicial ink has been spilled on the issue of when that two years
begins.
A recent decision of the Supreme Court of Canada, Grant
Thornton LLP v. New Brunswick, 2021 SCC 31
("GT"), addresses the required degree of
knowledge a plaintiff must possess before the limitations clock
starts ticking.
The Court establishes that a claim is discovered when the
plaintiff has actual or constructive knowledge of the material
facts "upon which a plausible inference of liability on the
defendant's part can be drawn".