In my view, the matter is disposed by the operation of the doctrine of res judicata or issue estoppel, which applies to every point in issue which the parties, exercising reasonable diligence, might have brought forward at the time. This doctrine operates to reinforce the principal of finality in the litigation process. In Maynard v. Maynard, 1950 CanLII 3 (SCC), [1951] S.C.R. 346 (S.C.C.), Cartwright J. cited the case of Hoystead v. Commissioner of Taxation, 1925 CanLII 607 (UK JCPC), [1926] A.C. 155 at 165:
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