The taxpayer was convicted by the Ontario Court of Justice under s. 239 for misrepresenting his income. The Minister then reassessed the taxpayer's tax under s. 163(2). The taxpayer brought an appeal against the reassessment.
Lamarre J. granted the Minister's motion to quash the appeal. The taxpayer had introduced no new evidence that would undermine the conclusions reached by the Ontario Court of Justice. Applying Golden, Lamarre J. found that the taxpayer was estopped from relitigating the Ontario court's findings.