Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

Regulations are current to 2014-06-12 and last amended on 2014-02-07. Previous Versions

Setting Aside, Varying or Amending Interlocutory Judgments

  •  (1) A person who,

    • (a) is affected by a judgment obtained on motion without notice, or

    • (b) fails to appear on a motion through accident, mistake or insufficient notice,

    may move to set aside or vary the judgment by a notice of motion.

  • (2) On a motion under subsection (1) the Court may set aside or vary the judgment on such terms as are just.

  • (3) A motion under subsection (1) shall not be made,

    • (a) after the expiry of a reasonable time after the moving party knows or ought reasonably to have known of the judgment, or

    • (b) if the moving party has taken any further steps in the proceeding after obtaining knowledge of the judgment,

    except with leave of the Court.

Setting Aside, Varying or Amending Accidental Errors in Judgments — General

  •  (1) A judgment that,

    • (a) contains an error arising from an accidental slip or omission, or

    • (b) requires amendment in any matter on which the Court did not adjudicate,

    may be amended by the Court on application or of its own motion.

  • (2) A party who seeks to,

    • (a) have a judgment set aside or varied on the ground of fraud or of facts arising or discovered after it was made,

    • (b) suspend the operation of a judgment, or

    • (c) obtain other relief than that originally directed,

    may make a motion for the relief claimed.

  • SOR/96-503, s. 4.

Seizure, Sale and Garnishment

  •  (1) In addition to any other method of enforcement available, a judgment directing the payment of money to Her Majesty in right of Canada may be enforced by a writ of seizure and sale of the real and personal property of the person required to make payment or by the garnishment of debts payable to such person by another person.

  • (2) A writ of seizure and sale or a notice of garnishment may be issued by a judge of the Court on application by the Deputy Attorney General of Canada, which application may be made ex parte.

  • (3) An application for one or more writs of seizure and sale may be made under subsection (2) and it shall be accompanied by an affidavit stating

    • (a) the date and amount of any payment received since the judgment was issued, and

    • (b) the amount owing, including interest and the rate of interest,

    and any other evidence necessary to establish the amount awarded and the amount owing.

  • (4) An application for one or more notices of garnishment may be made under subsection (2) and it shall be accompanied by an affidavit stating,

    • (a) the date and amount of any payment received since the judgment was issued,

    • (b) the amount owing, including interest and the rate of interest,

    • (c) the name and address of each person to whom a notice of garnishment is to be directed,

    • (d) that the deponent believes that those persons are or will become indebted to the debtor and the grounds for the belief,

    • (e) such particulars of the debts as are known to the deponent, and

    • (f) where a person to whom a notice of garnishment is to be directed is not then indebted but will become indebted to the debtor, such particulars of the date on which and the circumstances under which the debt will arise as are known to the deponent, and

    any other evidence necessary to establish the amount awarded and the amount owing.

  • (5) A writ of seizure and sale or a notice of garnishment shall be in a form approved by the judge who hears the application under subsection (2) and the judge may give such directions with respect to the matter as the judge considers just and necessary in the circumstances.

  • (6) Where a judgment directs the payment of money by and to a person, neither of whom is Her Majesty in right of Canada, the person entitled to payment may make application to a judge of the Court for a writ of seizure and sale or a notice of garnishment, which application may be made ex parte.

  • (7) Subsections (3) to (5) apply to an application made under subsection (6).

  • SOR/95-113, s. 13.