“5. (1) Where a party causes to be served a subpoena requiring the person named to attend or to produce any document or thing, or both, the party shall, at the time of service, tender to that person—
(a) an amount sufficient to enable the person to comply with the subpoena; and
(b) a written undertaking to compensate the person for any expense or loss reasonably incurred in complying with the subpoena.
“(2) If the person named in a subpoena is a corporation, the amount and undertaking referred to in subrule (1) may be tendered to any person on whom the subpoena may be served.
“(3) Where a person named in a subpoena has not received an amount that he or she considers adequate to compensate for expense or loss reasonably incurred, or expected to be reasonably incurred, in complying with the subpoena, the person may, after having given the party who caused service of the subpoena not less than 7 days notice of his or her intention to do so, apply in writing to the taxing officer to determine the amount that is sufficient to compensate for such expense or loss.
“(4) Upon the taxing officer determining an amount for the purpose of subrule (3), the person who caused service of the subpoena shall pay that amount to the applicant.
“(5) A determination for the purpose of subrule (3) shall be deemed to be a judgment of the Court for the amount determined against the person who caused service of the subpoena and may be enforced accordingly.
“(6) Order 65 shall be deemed to apply mutatis mutandis in relation to any determination for the purpose of subrule (3).”.