Canada Pension Plan

Marginal note:Notification of appeal

• 27.2 (1) Where an appeal is made to the Minister under section 27 or 27.1, the Minister shall

  • (a) notify any person who may be affected by the appeal that the Minister intends to decide the appeal, including the Minister of Human Resources and Skills Development in the case of an appeal of a ruling; and

  • (b) give the person an opportunity to provide information and to make representations to protect the person’s 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.

• Marginal note:Decision

  (3) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision in any manner that the Minister considers adequate.