One Accounting, One Cause of Action? Estoppel in Patrick Street Holdings
Final judgments should end disputes, but parties need to know which disputes they were required to resolve. In Patrick Street Holdings Ltd v 11368 NL Inc, the Supreme Court of Canada barred a new argument for payment under a mortgage excluded from an earlier accounting. I agree with that result. But how can respondents know when a challenge to part of an accounting also puts their own claims at stake?

