Angle v. M.N.R., 74 DTC 6278, [1975] 2 S.C.R. 248 -- summary under Res Judicata

In an earlier action the Exchequer Court held that Mrs. Angle had received a shareholder benefit when a corporation ("Transworld") of which she was a shareholder built a pool house on her land. Sheppard, D.J. in so holding found that Mrs. Angle, in depositing the proceeds of a bank loan with Transworld, had not thereby paid for the pool house. The Crown was not precluded by issue estoppel from obtaining a writ of extent of the third degree respecting an amount alleged to be owing by Mrs. Angle to Transworld since "a finding of no liability by Mrs. Angle to Transworld was not legally indispensable to the judgment on the income tax appeal or a necessary finding to support that judgment. A tax assessment in respect of a benefit or advantage received is not inconsistent with an obligation to pay for the benefit or advantage where, for example, there is no apparent intention to honour the obligation."