Section 32 of the Crown Liability and Proceedings Act applied to prohibit the taking of collection action against the taxpayer six years after a cause of action against him arose, namely, the expiry of the 90-day period after the mailing of a notice of assessment to him. There was no authority to support the proposition that the Income Tax Act was complete code that could not be informed by laws of general application such as s. 32, the ordinary meaning of the phrase "proceedings ...