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

172.3 (1) 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 the Court, which application may be made ex parte, for an order directing the examination of the judgment debtor.

(2) Subsections 172.2(2) to (4) apply to an application made under subsection (1).