Section 27.2 — Canada Pension Plan: Notification of appeal

Where an appeal is made to the Minister under section 27 or 27.1, the Minister shall notify any person who may be affected by the appeal that the Minister intends to decide the appeal, including the Minister of Employment and Social Development in the case of an appeal of a ruling; and give the person an opportunity to provide information and to make representations to protect the person’s interests, as the circumstances require. 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. 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.