Laches

The taxpayer sought a declaration that he had paid taxes between the years 1971 and 1984. Zinn J. found that the limitations period in s. 222 only applies to actions commenced by the Minister, and not to the taxpayer. Instead, the general limitations period in s. 32 of the Crown Liability and Proceedings Act applies. The taxpayer was beyond this limitation period, so his application was dismissed.

Zinn J. found in the alternative that the doctrine of laches would bar the taxpayer's application. The taxpayer had allowed far too long a delay before bringing his application, knowing full well of the tax debt claimed by the CRA.