Filion – Federal Court of Appeal finds that suspending an action to recover a retiring allowance did not suspend the running of the 7-year s. 60(o.1) limitation period

The taxpayer was sued by the Quebec government for fraud and breach of trust, and he counter-sued in 2001 to be paid a "retiring allowance" (i.e., termination payment) by the National Assembly. This latter action was suspended until 2009 pending the outcome of the criminal case. In 2013 he received a judicial award of part of his claimed retiring allowance.

It was unnecessary to address to what extent he paid his legal fees in the 1999 to 2003 period in order to establish a right to the retiring allowance, because the award occurred more than seven years after those fees were paid, i.e., beyond the carryforward period contemplated by s. 60(o.1): suspending the civil action to recover the allowance did not suspend the running of the limitation period.

Neal Armstrong. Summary of Filion v. The Queen, 2017 CAF 67 under s. 60(o.1).