Does a finding of fact made on an interlocutory finding in a separate judicial proceeding engage in issue estoppel in a subsequent proceeding?

In the first place, as a general rule, interlocutory findings of fact, including rulings made upon issues involving the admissibility of evidence, in one judicial proceeding do not engage the doctrine of issue estoppel in a subsequent proceeding on account of the absence of the critical elements of finality and identity of issues: see Duhamel v. The Queen, supra.