What is the legal test for issue estoppel?

Canada (Federal), Canada

The following excerpt is from Haghighi v. Canada (Minister of Public Safety and Emergency Preparedness), 2006 FC 372 (CanLII):

The preconditions for issue estoppel are, as set out in Danyluk v. Ainsworth Technologies, [2001] 2 S.C.R. 460, 2001 SCC 44 at para. 25, the following: 1. that the same question has been decided;

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