7.16. The donor may, within 90 days after the day on which the certificate referred to in section 7.14 is issued, appeal to the Court of Québec sitting for the district in which the donor resides or for the district of Québec or of Montréal, according to the district in which the determination would be appealable under article 30 of the Code of Civil Procedure (chapter C-25) if it were an appeal to the Court of Appeal, to have the fair market value determined by the Commission varied. The time limit for appealing applies to determinations made by the Commission before 19 December 1997, account being taken of the time already elapsed since the date on which the certificate was issued by the Commission.