Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure)

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 or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

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

(3) 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 to give evidence and giving evidence.