At a time when appeals for the taxpayer's 1991 and 1993 taxation years had been heard, the appeal for his 1993 taxation year had been dismissed by the Tax Court and the appeal for his 1991 year had been held in abeyance pending the result of the 1993 appeal and an appeal to the Federal Court of Appeal for judicial review of the dismissal of the appeal for his 1993 year had been launched, the taxpayer filed an amended 1993 return in which, for the first time, he sought to deduct previously unclaimed rental losses and carry them back to 1991.
The Tax Court judge had been correct in finding that the taxpayer should have raised this issue of 1993 rental losses before the conclusion of the Tax Court appeals for 1991 and 1993 and that the doctrine of res judicata justified quashing the appeals for both years. [carry back to 1991]