Limitations - Acknowledgement
1702108 Ontario Inc. v. 3283313 Canada Inc. (Ont CA, 2016)
In this Court of Appeal case the court stated briefly as follows on the principles that apply to a judicial finding of an 'acknowledgement' under s.13(1) of the Limitations Act, which - if found - restarts the running of a limitation period:
 The language of the statute sets out the applicable test: s. 13(1) is engaged when a person acknowledges liability in respect of a claim for payment of a liquidated amount. In Middleton v. Aboutown Enterprises Inc., 2009 ONCA 466 (CanLII), this court held, at para. 1, that s. 13(1) requires a “clear and unequivocal acknowledgement of the debt claimed.” In that case, the court upheld the motion judge’s finding that a mere offer to settle a claim, without acknowledging that any amount remained owing, did not amount to an acknowledgement of liability for the purposes of s. 13(1).