Attornment is a jurisdictional concept, born of the need to decide which of alternative tribunals or courts - including those across different countries - properly has jurisdiction over a matter. Litigants commonly speak of someone 'attorning' to the jurisdiction of a tribunal or a court - perhaps the body's geographical jurisdiction - by continuing to participate in the procedure of the tribunal/court after commencement of an action or application by another party. Usually, further procedural participation - other than a challenge to the body's continued jurisdiction - will be viewed as a form of estoppel, or more accurately in this context an 'attornment'. Attornment issues can originate in both local intra-Canada and foreign-based party litigation.