Issue: This appeal concerns whether a Federal Court judgment under subsection 231.2(3) of the Income Tax Act, regarding a request for information about unnamed individuals, has res judicata authority, meaning if one request is denied, should similar subsequent requests also be denied???

Legal Framework: Subsection 231.2(3) allows the Minister of National Revenue to demand information about unnamed individuals, subject to judicial authorization, proving an identifiable group's existence and need for tax compliance verification??.

Background: The Minister's 2017 request for information on Hydro-Québec's commercial clients was denied for not identifying an eligible group under the law. A similar 2019 request was also rejected, deemed as res judicata based on the 2018 decision??.

Findings:

• Res Judicata: The principle of res judicata doesn't apply to decisions under subsection 231.2(3), as these decisions involve judicial discretion and are not purely legal determinations??.
• Minister's Discretion: The Minister has discretion in requesting information, but misuse or unreasonable requests can lead to denial and potential accusations of discretion abuse??.
• Privacy Concerns: Balancing state interests in law enforcement against individual privacy rights, especially regarding commercial documents, is crucial??.

Conclusion: The case was sent back to the Federal Court for a new evaluation of the Minister's 2019 request, considering if it meets the criteria of subsection 231.2(3) and deciding whether to authorize or refuse based on judicial discretion??.