27. A notice of appeal must state the name and address of the appellant, the decision or part thereof appealed from and the reasons for the appeal, and be accompanied by a certified cheque or money order made out to the Corporation in the amount of $407.37. That amount is adjusted on 1 August each year based on the percentage change in the general Consumer Price Index for Montréal, as determined by Statistics Canada, for the 12-month period ending on 31 May of the preceding year. The adjusted amount is rounded up or down to the nearest hundredth of a dollar.
The Corporation informs the public of the adjustment under this section in Part 1 of the Gazette officielle du Québec and, if the Corporation considers it appropriate, gives notice by any other means.
If the decision is changed in favour of the appellant, the costs of the appeal are reimbursed to the appellant.