13 The defendants say that the requirements of issue of estoppel are: (a)that the same question has been decided; (b)that the judicial decision which is said to create the estoppel is final; and (c)that the parties to the judicial decision or their privies were the same persons as the parties to the proceedings in which the estoppel is raised. (Angle v. M.M.R. 1974 CanLII 168 (SCC), [1975] 2 S.C.R. 248, per Dixon J. (now C.J.C.) 555)
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