In Nova Scotia, generally a person has two years from the date a claim is discovered to begin an action. Those who wait to achieve certainty regarding their claim may find the two year period has already elapsed. In a recent Supreme Court of Canada case the Province of New Brunswick brought a claim against the accounting firm Grant Thornton LPP regarding financial information provided to support a $50 million loan guarantee to The Atcon Group of Companies. Atcon failed soon after the guarantee was provided. The Province, under the terms of the guarantee, was forced to re-pay the $50 million to the lender and, ultimately – but too late according to the Supreme Court of Canada – the Province initiated an action against Grant Thornton.