The Minister of National Revenue applied for judicial authorization to serve a requirement for information on Hydro-Québec regarding a group of unnamed commercial customers.
A similar application regarding essentially the same group had been dismissed in 2018.
Applying the doctrine of res judicata under article 2848 of the Civil Code of Québec, the Court found there was identity of parties, object, and cause between the two applications.
The Minister's application was dismissed on the ground of res judicata, with costs awarded to the respondent.
