53Notice of proposed revocation on additional grounds

53 Notice of proposed revocation on additional grounds (1) If the commissioner considers that a ground mentioned in section 52 exists for revocation of a deferral determination, the commissioner may give written notice to the person to whom the determination relates of his or her intention to revoke the determination. (2) The notice must state the ground for revocation. (3) However, if a deferral determination relates to 2 or more people as owners (whether jointly or as tenants in common) of a parcel of land and 1 of them dies, the commissioner must not give notice only on the ground mentioned in section 52 (1) (e) or (f) or (2) (a).