93.1.23. A final judgment of the Court of Québec rendered under this chapter is appealable.
The appeal shall be brought, heard and decided in accordance with the rules of the Code of Civil Procedure (chapter C-25), unless otherwise provided in this chapter.
Where, upon an appeal brought by the Minister otherwise than by means of an incidental appeal, the amount of tax in controversy is not more than $2,000, the Court of Appeal, when deciding the appeal, shall grant to the respondent the reasonable and justified expenses incurred by the respondent in respect of that appeal.
1997, c. 85, s. 358; 2004, c. 4, s. 42; 2010, c. 31, s. 146.