Executive Summary: Key Legal and Evidentiary Issues

• The plaintiff claimed $27,908.27 in unpaid professional accounting fees for services rendered between 2012 and 2018.

• The defendant argued that a significant portion of the claim was prescribed and challenged the quality of the services.

• The court applied the three-year prescription period under article 2925 of the Civil Code of Québec, using the service completion date as the trigger.

• Only the portion of the claim for services rendered after May 11, 2017, was deemed not prescribed.

• The plaintiff successfully proved entitlement to $11,965.49 based on detailed invoices and account statements.

• The court rejected the defendant’s other objections and ordered payment with interest and additional indemnity.

Background and nature of the claim

S. Lavoie inc. filed a civil claim on May 12, 2020, seeking $27,908.27 from Les Produits et Excursions de pêche Bruno Morency inc. for unpaid accounting services. The services in question included general bookkeeping and professional accounting work performed between 2012 and 2018. The original claim was for $13,141.94 but was amended in September 2020 to the higher amount.

The defendant refused to pay, citing two primary defenses. First, it alleged that a substantial portion of the claim was prescribed under the Civil Code of Québec. Second, it raised concerns about the quality and validity of the services rendered.

Legal framework and analysis

The court first considered the issue of prescription. Under article 2925 C.c.Q., actions to enforce personal rights prescribe after three years. The court emphasized that the prescription period begins when the right of action arises—typically when services are completed, not when an invoice is issued. This prevents professionals from manipulating limitation periods by delaying billing.

Analyzing the invoices and statements of account submitted by S. Lavoie inc., the court found that services rendered before May 11, 2017, were prescribed since the claim was filed on May 12, 2020. This eliminated $17,358.89 of the original claim. The remainder—services rendered from July 10, 2017, to December 10, 2018—was not prescribed and remained actionable.

The court also reviewed whether S. Lavoie inc. had established the value of the non-prescribed services. Relying on documentary evidence and the absence of any serious challenge to the detailed invoices, the court was satisfied that the plaintiff was entitled to recover $11,965.49.

Outcome

The court partially granted the claim. It ordered Les Produits et Excursions de pêche Bruno Morency inc. to pay S. Lavoie inc. the sum of $11,965.49, plus legal interest and an additional indemnity under article 1619 C.c.Q. from the date of formal notice (April 30, 2020). The judgment also awarded judicial costs to the plaintiff. This ruling underscores the importance of timely action in professional fee disputes and the strict application of limitation periods in Québec civil law.