Dispute (appeal) a notice of assessment – payroll (RP) issued by the Canada Revenue Agency (CRA)

After the CRA has issued an assessment – payroll (RP) for your business account, only the payer has the right to dispute the assessment by filing an appeal to the Minister of National Revenue.

You or your authorized representative can appeal an assessment - payroll (RP) within 90 days after being notified of the assessment.

You or your authorized representative can file an appeal:

• online at My Business Account by selecting "Register a formal dispute (Appeal)" for your payroll account;
• online at Represent a Client; or
• by mail, using Form CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act, or writing a letter to the chief of appeals at your local tax services office.

You or your authorized representative can also submit supporting documents online at My Business Account, or Represent a Client, by selecting the “Submit documents” service.

For more information on the Submit Documents online service, go to Submit documents online.

Publication

• P133, Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage