As discussed in Danyluk v. Aisnworth Technologies Inc., 2001 SCC 44, issue estoppel may arise out of proceedings before tribunals, as well as those before courts. There are three prerequisites to issue estoppel: 1) the question that is being addressed in the new proceeding must be one that was determined in the earlier proceeding; 2) the earlier decision must be a final one; and 3) the parties to the proceedings must be the same, or their privies.
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