36. An appeal lies to the Court of Appeal from any final judgment of the Court of Québec rendered under this subdivision.
The appeal is brought, heard and decided in accordance with the rules of the Code of Civil Procedure (chapter C-25), subject to any contrary provision of this subdivision.
Where that appeal is brought by the Deputy Minister of Revenue otherwise than by means of a counter appeal, the Court of Appeal, when deciding on the appeal, shall grant to the respondent the reasonable and justified expenses incurred by him in respect of that appeal.
1979, c. 12, s. 36; 1988, c. 21, s. 66.