Assuming that transitory e-mails are neither likely to contain helpful nor hurtful evidence in most organizations, they can and should be dumped well short of any potentially relevant limitation period in my view. (slaw.ca)
As a result, you have no obligation to file an amended tax return after the relevant limitation period even if the correction would increase the amount of tax you owe. (turbotax.intuit.com)
But the relevant limitation period was established under the Plan, not the Act, so this provision did not apply.1 (stewartmckelvey.com)