PRACTICE |
Res Judicata |
Joli-Coeur v. Canada
A-675-98
Desjardins, Létourneau, Noël, JJ.A.
14/6/00
4 pp.
Appeal from interlocutory decision of Trial Division dismissing motion to strike out respondent's declaratory action--Appeal allowed--Trial Division Judge seems to have believed declaratory action appropriate vehicle for relief sought, provided respondent amended pleadings to clearly set out respondent's interest--Judge apparently not realizing decision contradicted previous decision of another Trial Division Judge on same issue--Since that decision not appealed, decision constituted final decision on appropriate relief--Attempting to block Minister's collection actions, respondent had brought action for declaration extinguishing tax liability--Other judge had held only procedure available to respondent was application for judicial review--Trial Division Judge could not now allow respondent to continue declaratory action without contradicting colleague's final decision on same issue.