Marginal note:Notification of appeal
93 (1) The Minister shall notify any person who may be affected by an appeal of the Minister’s intention to decide the appeal, including the Commission in the case of an appeal of a ruling, and shall give them an opportunity to provide information and to make representations to protect their interests, as the circumstances require.
Marginal note:Where appeal to be sent
(2) An appeal shall be addressed to the Assistant Director of Appeals in a Tax Services Office of the Canada Revenue Agency and delivered or mailed to that office.
(3) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision.
(4) If the Minister is required to notify a person who may be or is affected by an appeal, the Minister may have the person notified in such manner as the Minister considers adequate.
- 1996, c. 23, s. 93
- 1999, c. 17, s. 135
- 2005, c. 38, s. 138
- Date modified: