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Tax Court of Canada Rules (Informal Procedure)

Version of section 12 from 2006-03-22 to 2007-06-13:

  •  (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his attendance $50 per day, plus reasonable and proper transportation and living expenses.

  • (1.1) An amount is not payable under subsection (1) in respect of an appellant unless the appellant is called upon to testify by counsel for the respondent.

  • (2) There may be paid to a witness who appears to give evidence as an expert a reasonable payment, not to exceed $300 per day unless the Court otherwise directs, for the services performed by the witness in preparing himself to give evidence and giving evidence.

  • (3) and (4) [Repealed, SOR/2004-101, s. 8]

  • SOR/96-504, s. 1
  • SOR/2004-101, s. 8

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