The case of Acs v. Love, dated April 19, 2023, involved defendants James B. Love, Love & Whalen, and Legacy Private Trust, who had sought summary judgment to dismiss the action filed by plaintiffs Catherine Acs, in her capacity as Trustee of the Hunt Family Growth Equity Trust et al. The defendants alleged that the action was statute-barred under the Limitations Act. The case revolved around legal advice and services provided by defendant Mr. Love during the establishment of the Hunt Family Growth Equity Trust in 2004. The plaintiffs had claimed negligence, breach of contract, and breach of trust, asserting that the Trust had been improperly established. They had argued that the potential application of section 75(2) of the Income Tax Act could lead to significant tax consequences related to property disposition during Mr. David Hunt's lifetime. The plaintiffs had become aware of potential issues with Mr. Love's advice in February 2016 during a meeting with advisors. They had initiated an investigation, and in February 2017, BDO Canada LLP had presented an opinion suggesting that s. 75(2) could apply due to Mr. Love's original drafting of Trust documents. The plaintiffs had filed their claim in February 2018, well within the two-year limitation period. The court had dismissed the motion, stating that the limitation period had only commenced when a plausible inference of liability could be drawn from diligent investigation.