Does estoppel apply when an issue has been decided in a previous proceeding?

Canada (Federal), Canada

The following excerpt is from Jolivet v. Canada (Attorney General), 2010 FC 290 (CanLII):

It is trite law that when an issue has been decided in a previous proceeding, estoppel applies. The requirements are as follows: (1) the same question has been decided; (2) the decision was final; and (3) the parties are the same (see Angle v. Minister of National revenue 1974 CanLII 168 (SCC), [1975] 2 S.C.R. 248 at page 254).

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