Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan

24 (1) A party who requires the attendance of a person as a witness at a hearing may serve the person with a subpoena requiring the person to attend the hearing at the time and place stated in the subpoena and the subpoena may also require the person to produce at the hearing the documents or other things in the person’s possession, control or power relating to the matters in question in the appeal that are specified in the subpoena.

(2) On the request of a party or of counsel, the Registrar, or some other person authorized by the Chief Justice, shall sign, seal and issue a blank subpoena and the party or counsel may complete the subpoena and insert the names of any number of witnesses.

(3) A subpoena shall be served on a witness personally and, at the same time, witness fees and expenses in accordance with subsection (4) shall be paid or tendered to the witness.

(4) 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.

(5) An amount is not payable under subsection (4) in respect of an appellant, a respondent or a person who has intervened under section 9 unless the appellant, respondent or person has been called upon to testify by another party to the appeal.