In Angle v. M.N.R. (1974), 1974 CanLII 168 (SCC), 47 D.L.R. (3d) 544, Dickson J. (as he then was) set out the following four criteria necessary to make out a defence of issue estoppel (at p. 555-56): (1) the same question has been decided; (2) the judicial decision which is said to create the estoppel was final; (3) the parties to the previous judicial decision are the same as the parties to the proceedings in which the estoppel is currently raised; (4) the question out of which the estoppel is said to arise must have been "fundamental to the decision arrived at" in the earlier proceedings.
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