On March 20, 2020, the Government of Ontario passed O. Reg 73/20 (the “Regulation”) pursuant to subsection 7.0.2(2) of the Emergency Management and Civil Protection Act. The Regulation suspends limitation periods and procedural time periods and is retroactive to March 16, 2020. The Regulation states that any provision of any statute, regulation, rule, by-law or order of the Government of Ontario establishing any period of time within which a step must be taken in any proceeding in Ontario shall, subject to the discretion of the court or tribunal, be suspended for the duration of the emergency.