File an appeal - Canada Pension Plan or Employment Insurance
As part of government action taken in dealing with the effects of the COVID-19 pandemic, we are currently only processing appeals that are related to Employment Insurance benefits pending. These files will be treated on a priority basis. All other appeals will be processed when normal services resume. We apologize for the inconvenience and thank you for your patience.
Online appeal submissions are recommended as the most efficient method to submit your appeal. To submit an appeal online, go to CRA’s electronic services (My Account, My Business Account or Represent a Client) and select Register my formal dispute (appeal).
You may file an appeal with the Canada Revenue Agency (CRA) if you disagree with:
- a decision letter from the Canada Pension Plan (CPP)/ Employment Insurance (EI) Rulings Division; or
- a notice of assessment for payroll source deductions.
You may file an appeal to the Tax Court of Canada if you disagree with:
- a decision letter from the CPP/EI Appeals Division.
Note: If your current CPP and/or EI dispute is about your notice of (re)assessment (T1) and does not directly relate to one of these three items listed above, please see Can I file an income tax objection?
File an appeal to the Canada Revenue Agency
Time limit to file an appeal
The time limit for filing an appeal to the Minister of National Revenue of a CPP/EI ruling or a payroll source deductions assessment is within 90 days after being notified of that ruling or assessment.
The time limit for filing an appeal to the Tax Court of Canada of a CPP/EI appeal decision is 90 days from the date the Minister of National Revenue communicated the decision to you.
How to file an appeal of a CPP/EI ruling decision or notice of assessment for payroll source deductions
If you disagree with the explanation you have received, you can file an appeal to the Minister. In all cases, you have to explain why you disagree. Include all relevant facts and supporting documents. To do so, you have three options:
- Online: go to My Account or My Business Account. If you are a level 1 or 2 representative, go to Represent a Client. Click on “Register a formal dispute (Appeal).”
In writing: send Form CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act; or Form CPT101, Appeal of an assessment under the Canada Pension Plan and/or Employment Insurance Act, or a letter to the Chief of appeals to the following:
CPP/EI Appeals Division
Canada Revenue Agency
451 Talbot Street
London ON N6A 5E5
- By fax: send your documents to 1-888-287-7800
File an appeal to the Tax Court of Canada
If you disagree with the CRA appeal to the Minister decision, you can take your case to the Tax Court of Canada. This includes appeal decisions for both workers and payers. It also includes appeal decisions or a notice of assessment with payroll source deductions.
Time limit to file an appeal
The time limit for filing an appeal to the Tax Court of Canada of a CPP/EI appeal decision is 90 days from the date of that decision.
Note: if you cannot submit your appeal within this 90-day period, you can apply to the Tax Court of Canada for an extension of time to file your appeal, but this must be done within 90 days after the initial 90-day period expires.
How to file an appeal
You can file your appeal in the format set out in the Notice of Appeal available on the Tax Court of Canada website. You are encouraged to use the Tax Court of Canada's online document-filing facility accessible through their website Electronic Filing. A letter addressed to the Court is also acceptable.
File an appeal to the Federal Court of Appeal
If you are not satisfied with the outcome of your appeal before the Tax Court of Canada, you can appeal to the Federal Court of Appeal within the appropriate deadline.
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