Is an express promise necessary after a final account has been stated?

Saskatchewan, Canada

The following excerpt is from McKenzie v. Biggar Cochery Rural Telephone Company, 1921 CanLII 228 (SK QB):

And Parke, B., in Wray v. Milestone, 5 M. & W. 21, at pp. 23 and 24, says: As to the necessity of an express promise, if there be any case which days it down that an express promise is necessary after an account stated, which was meant to be a final account, I dissent from that doctrine. In many cases, the very nature of the transaction will explain with what view the account was stated; and if it be stated so as to show a final balance then to be paid, the party will be liable.

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