Bell,
T.C.C.J.:—
This
is
a
motion
for
an
order
that
the
appellant
is
estopped
from
proceeding
with
his
appeals
in
respect
of
reassessments
of
tax
for
his
1980,
1981
and
1982
taxation
years.
The
decision
in
a
separate
motion
heard
today
resulted
in
an
order
of
this
Court
quashing
the
appellant's
purported
appeal
in
respect
of
his
1982
taxation
year.
Accordingly,
this
motion
proceeds
with
respect
only
to
the
1980
and
1981
taxation
years.
The
respondent
adduced
evidence
through
Mr.
Antonius
M.
Plas,
an
official
of
the
Department
of
National
Revenue
and
through
his
lengthy
and
very
complete
affidavit,
to
the
effect
that
all
amounts,
other
than
the
sum
of
$5,473.05,
which
had
been
added
to
the
appellant's
income
for
his
1980
taxation
year,
namely
$30,131
and
all
amounts
which
had
been
added
to
his
income
for
his
1981
taxation
year,
namely
$349,513.57,
were
amounts
that
had
been
included
in
the
charges
brought
against
the
appellant
under
section
239
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the"Act")
and
in
respect
of
which
the
appellant
was
convicted
in
an
Ontario
Provincial
Court.
No
appeal
was
taken
in
respect
of
that
conviction.
In
the
case
of
Van
Rooy
v.
M.N.R.,
[1988]
2
C.T.C.
78,
88
D.T.C.
6323,
the
Federal
Court
of
Appeal
concluded
that
issue
estoppel
can
apply
in
a
civil
proceeding
where
the
estoppel
is
based
upon
a
conviction
in
a
criminal
case.
This
means,
in
effect,
that
a
litigant
cannot
proceed
with
a
civil
case
where
the
issue
involved
therein
is
clearly
identifiable
as
the
same
issue
that
has
been
adjudicated
upon
in
a
criminal
proceeding.
Accordingly,
the
evidence
being
clear
in
that
regard
in
this
case,
the
respondent's
amended
motion
for
an
order
that
the
appellant
be
estopped
from
proceeding
with
his
appeals
in
respect
of
reassessments
for
his
1980
and
1981
taxation
years
is
allowed
in
respect
of
assessed
taxable
income
of
$30,131.08
for
his
1980
taxation
year
and
assessed
taxable
income
of
$349,513.57
for
his
1981
taxation
year.
Application
allowed.
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