J-3, r. 3.2 - Regulation respecting the Tariff of administrative fees, professional fees and other charges attached to proceedings before the Administrative Tribunal of Québec

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8. In the course of proceedings in matters of municipal taxation or expropriation, witnesses are indemnified in accordance with the Regulation respecting indemnities and allowances payable to witnesses summoned before courts of justice (chapter C-25.01, r. 0.5).
O.C. 912-2013, s. 8.