able ▁for ▁an ▁official ' s ▁failure ▁to ▁bring ▁tim ely ▁actions . ▁ ▁In ▁the ▁United ▁States , ▁the ▁Supreme ▁Court ▁listed ▁a ▁separate ▁purpose ▁for ▁null um ▁temp us , ▁as ser ting , ▁in ▁a ▁ 1 9 3 8 ▁r uling , ▁that ▁since ▁the ▁King ▁is ▁always ▁bus ily ▁working ▁for ▁the ▁public ▁good , ▁it ▁does ▁not ▁have ▁time ▁to ▁assert ▁his ▁rights , ▁within ▁the ▁time frame ▁that ▁is ▁normally ▁given ▁to ▁his ▁subjects . ▁ ▁Crit ic ism ▁Some ▁legal ▁exper ts ▁have ▁called ▁for ▁the ▁abol ition ▁of ▁null um ▁temp us . ▁They ▁argue ▁that ▁so ver eign ▁imm unity , ▁which ▁they ▁assert ▁is ▁the ▁legal ▁under pin ning ▁of ▁null um ▁temp us , ▁can ▁lead ▁to ▁un just ▁results , ▁and ▁that ▁null um ▁temp us ▁is ▁difficult ▁to ▁justify ▁because ▁policies ▁underlying ▁so ver eign ▁imm unity ▁be ars ▁no ▁logical ▁relations ▁to ▁those ▁that ▁support ▁stat utes ▁of ▁limitation . ▁ ▁Some ▁also ▁argue ▁that ▁null um ▁temp us ▁needs ▁to ▁be ▁abol ished , ▁at ▁least ▁in ▁matters ▁rel ating ▁to ▁tax ▁laws , ▁in ▁order ▁to ▁provide ▁final ity ▁for ▁matters , ▁encou rage ▁tim el iness ▁of ▁claims , ▁harm on ize ▁tax ▁laws ▁with ▁other ▁administrative ▁laws , ▁promote ▁administrative ▁and ▁jud icial ▁economy , ▁and ▁disc ou rage ▁arbitrary ▁assess ments . ▁ ▁Use ▁by ▁regions ▁ ▁Canada ▁For ▁civil ▁cases ▁in ▁Canada , ▁the ▁stat ute ▁of ▁limitation ▁for ▁non - g