It is provided in Ontario by R.S.O. 1914, c. 75, ss. 14 and 15, as follows:

(j) McVity v. Tranouth, [1908] A.C. 60, reversing 36 Can. S.C.R. 455.

(k) In re Jennens, 1880, 50 L.J. Ch. 4, 16 R.C. 359; Willis v. Earl Howe, [1893] 2 Ch. 545; see also Taylor v. Davies, 1917, 41 O.L.R. 403, at pp. 422, 423, and cases there cited.

(l) Thorne v. Heard, [1895] A.C. 495.

14. Where any acknowledgment in writing of the title of the person entitled to any land or rent has been given to him or to his agent, signed by the person in possession or in receipt of the profits of such land, or in the receipt of such rent, such possession or receipt of or by the person by whom such acknowledgment was given shall be deemed, according to the meaning of this Act, to have been the possession or receipt of or by the person to whom or to whose agent such acknowledgment was given at the time of giving the same, and the right of such last mentioned person, or of any person claiming through him, to make an entry or distress or bring an action to recover such land or rent, shall be deemed to have first accrued at and not before the time at which such acknowledgment, or the last of such acknowledgments, if more than one, was given.

15. The receipt of the rent payable by any lessee, shall, as against such lessee or any person claiming under him, but subject to the lease, be deemed to be the receipt of the profits of the land for the purpose of this Act.

These sections are derived from the English statute of 1833, 3 & 4 W. 4, c. 27, ss. 14 and 35.

An acknowledgment under s. 14 differs from that required by s. 24. Under the former section the acknowledgment must be signed by the person in possession; under s. 24 it may be signed by the person by whom the money sought to be recovered is payable or his agent (w).

Under s. 14 an acknowledgment signed by an agent of the person in possession was held to be insufficient (n), but an acknowledgment signed by an agent at the dictation of the principal, who was too ill to write, has been held to be good (o).

The acknowledgment under either section is good if given to the person entitled or his agent. An acknowledgment given to a third person is ineffectual (p). Where a defendant by his answer in a suit in Chancery acknowledged the plaintiff'stitle this was held in a subsequent suit to be a good acknowledgment (q). An acknowledgment to a trustee of the person entitled is sufficient to give the statute a new starting point (r). An acknowledgment made by the person in possession to the mortgagor will have the effect of saving the mortgagee's rights (s).

(m) See Sec. 265, supra.

(n) Ley v. Peter, 1858, 3 H. & N. 101.

(o) Corporation of Dublin v. Judge, 1847, 11 Ir. L.R. 8.

(p) Fursdon v. Clogg, 1842, 10 M. & W. 572.

It may be laid down as a general rule that any form of words that may reasonably be construed into an admission of the right of the person entitled will be sufficient. A letter written by the person in possession, asking for time for payment, to the mortgagee's solicitor in reply to a letter demanding payment, is a good acknowledgment (t).

The words in the section "at the time of giving same" mean at the time the acknowledgment was signed and not necessarily at the date it bears on its face (u).

An oral acknowledgment is insufficient to prevent the statute from running (v), but where a written acknowledgment has been lost, it may be proved by parol (w).

An acknowledgment given after the expiration of the statutory period is too late (x), as the title of the person claiming is extinguished after the lapse of the statutory period (y).

(q) Goode v. Job, 1858, 28 L.J.Q.B. 1.

(r) Mclntyre v. The Canada Co., 1871, 18 Gr. 367.

(s) Hooker v. Morrison, 1881, 28 Gr. 369.

(t) Fursdon v. Clogg, 1842, 10 M. & W. 572.

(u) Doe d. Curzon v. Edmunds, 1840, 6 M. & W. 295.

(v) Doe d. Perry v. Henderson, 1847, 3 U.C.R. 486, at p. 499.

(w) Haydon v. Williams, 1830, 7 Bing. 163.

(x) McDonald v. Mcintosh, 1851, 8 U.C.R. 388; Doe d. Perry v. Henderson, 1846, 3 U.C.R. 486; Sanders v. Sanders, 1881, 19 Ch.D. 373. As to an acknowledgment under s. 20, see Sec. 281, infra.

(y) R.S.O. 1914, c. 75, s. 16. See Sec. 276, infra.