83. Upon the filing in the office of the court of competent jurisdiction of a certificate referred to in section 81, the prothonotary or the clerk, as the case may be, shall endorse thereon the date of its filing and shall render judgment in favour of Her Majesty in right of Québec for the amount provided in the certificate, with interest and penalties, if any, and costs against the person liable to pay the debt.
Such judgment is equivalent to and has all the effects of a judgment rendered by a competent court except in respect of the interest on the amount awarded, which shall be computed at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31) and capitalized daily.
1975, c. 30, s. 83; 1994, c. 47, s. 63.