107.Within 90 days after the day on which the certificate described in section 105 is issued, the donor may file a contestation with 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 40 of the Code of Civil Procedure (chapter C-25.01) if it were an appeal to the Court of Appeal, to have the fair market value determined by the council changed.
2011, c. 21, s. 107; I.N. 2016-01-01 (NCCP); 2020, c. 122020, c. 12, s. 15014.
107.Within 90 days after the day on which the certificate described in section 105 is issued, the donor may 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 40 of the Code of Civil Procedure (chapter C-25.01) if it were an appeal to the Court of Appeal, to have the fair market value determined by the council changed.
107.Within 90 days after the day on which the certificate described in section 105 is issued, the donor may 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 council changed.