322.1. Where an order to pay an amount of money becomes executory, the collector may summon the defendant to appear before a judge or the clerk of the court in the district where the judgment was rendered or in the district of the defendant’s residence so that the defendant can be examined as to the property he owns and his sources of income.
Where the defendant is a legal person, the summons shall be addressed to one of its senior officers; where the defendant is a foreign partnership or legal person carrying on business in Québec, the summons shall be addressed to its agent.