The taxpayer was assessed in 2003 to give effect to a judgment of the Federal Court of Appeal finding that he was resident in Canada for the three taxation years in question. After the Ontario Ministry of Finance agreed that the taxpayer was not resident in Ontario, the taxpayer was reassessed in 2006 to give effect to this agreement and to reassess the taxpayer for further interest. The taxpayer filed a Notice of Appeal to the 2006 reassessments.
Rip, C.J. found that cause of action estoppel (and issue estoppel) precluded the taxpayer from re-raising the issue of his residency in the 2006 Notice of Appeal. Although there was discretion in the Court where there was new evidence that was practically conclusive of the matter, the determination by the Ontario Ministry of Finance of the taxpayer's provincial residency was not this type of evidence.