The taxpayer was estopped from appealing assessments by the Minister of his 1991 to 1999 taxation years given that the Tax Court had issued consent judgments respecting those years - notwithstanding that the consent judgments did not extend to all the issues that were raised by the taxpayer in his appeal. The Court adopted the following passage on res judicata from Thomas v. Trinidad and Tobago (Attorney General) (1990), 115 N.R. 313 (P.C.) at p. 316-17:
The principle applies not only where the remedy sought and the grounds therefore are the same in the second action as the first but also where, the subject matter of the two actions being the same, it is sought to raise in the second action matters of fact or law directly related to the subject matter which could have been but were not raised in the first action.