Help with Requesting a CPP/EI Ruling
If you have submitted a request within the previous seven days, please indicate so in the freeform area at the bottom of the form.
- What is "Requestor" information?
- What is "Contact" information?
- What is meant by "Total number of workers for whom you are requesting a Ruling"?
- What is "Worker" Information?
- What does "Period to be reviewed" mean?
- What is meant by "Job title/position to be ruled on"?
- What is meant by "Supporting Documents"?
- What happens when I select "Additional Worker"?
- Help with "Please provide any further information that you feel will help us complete your request (the reason for the request, best times to contact, preferred language for interviews, etc.)".
- What is meant by "Freeform area"?
- Time Limits for requesting a CPP/EI Ruling
- The CPP/EI process
- The Appeal process for CPP/EI
- Can I use this form to apply for benefits under either the CPP or EIA?
1. What is "Requestor" information?
The Requestor is the person with the epass that was used to access MyBA. The name field is auto-filled by the system and cannot be modified.
Enter this person's complete telephone number in the "Requestor phone number" field. If there is more than one phone number for the requestor, additional numbers can be entered in the freeform area at the bottom of the form.
2. What is "Contact" information?
The Contact is the person at your business who you would like us to contact for information regarding this request. You do not have to complete this section if the contact person is the same as the requestor.
Enter this person's given name in the first name field and surname in the last name field.
Enter this person's complete phone number in the contact phone number fields. These fields are numeric only. If there is more than one phone number, you can add additional numbers in the freeform area at the bottom of the form. Other phone numbers may include a fax number, cellular phone number, etc.
3. What is meant by "Total number of workers for whom you are requesting a Ruling"?
Enter the total numbers of workers for whom you are requesting a Canada Pension Plan/Employment Insurance (CPP/EI) Ruling. This field is numeric only.
If you enter a number that is greater than "1", you will be able to input information on up to five workers. If you are requesting a Ruling on more than five workers, please have the information available when a CPP/EI Rulings officer contacts you regarding this request.
4. What is "Worker" Information"?
A worker is a person who is paid by the payer to perform duties for the business. The worker can be either an employee or a self-employed person.
Enter the given name of the worker in the "First" name field and his/her surname in the "Last" name field. These fields will accept alpha characters only.
Enter the worker's Social Insurance Number (SIN) in the fields labelled as such.
Enter the worker's complete daytime phone number in the field labelled as:
"Worker daytime phone number".
Enter an additional number for the worker in the field labelled as:
"Additional worker contact number". These could include a residence, fax number, cellular phone number, etc.
If you have more than two contact numbers for the worker, you may input the additional numbers in the freeform area at the bottom of the form. Additional numbers could be a residence, fax number, cellular phone number, etc. If the telephone number is outside Canada, please enter it in the freeform area (along with the foreign address).
5. What does "Period to be reviewed" mean?
This is the period of time during which the worker performed duties for the payer and was paid for his/her services, for which you are requesting this Ruling.
Enter the date the worker started working for the payer in the "Start date" fields.
Enter the date the worker ceased working for the payer in the "End date" fields.
Leave the "End date" blank if the worker is still working for the payer.
The "End date" must be later than the "Start date".
Only numeric characters are valid.
You must follow the format of Year, Month, and Day: YYYY/MM/DD
Note that to request a Ruling for a given year you must submit your request by June 29th of the following year.
6. What is meant by "Job title/position to be ruled on"?
Enter the job title of the worker for whom you are requesting a CPP/EI Ruling.
Examples would be:
Driver, Hairdresser, Carpet Installer, etc.
7. What is meant by "Supporting Documents"?
Supporting documents are papers that will help us make a determination as to whether or not work performed is Pensionable or Insurable.
Employment contract: An employment contract is an agreement between the payer and the worker creating obligations that are binding or enforceable.
Collective agreement: This agreement generally denotes an arrangement between the payer and a group of workers.
Share register: Also called the "Register of Members", the record of ownership of the issued shares of an incorporated company.
Payroll record: The record of amounts payable as salaries or wages at a given time, with particulars as to rate of pay and deductions.
Record of employment (ROE): An HRSD (Human Resources and Social Development) form that must be completed by an employer whenever an interruption of earnings occurs for any employee.
Other: Any items not mentioned above, such as cheque stubs, invoices, etc. If you select "Other", please give details in the freeform area at the bottom of the form.
You may make more than one selection.
Please ensure that you have the documents available when a CPP/EI Rulings officer contacts you.
8. What happens when I select "Additional Worker"?
If you had entered a number greater than "1" in the field labelled "Total number of workers for whom you are requesting a Ruling", you will be presented with a button labelled "Additional Worker". By clicking on this button, you will be presented with input fields for the next worker.
You will be able to input information on up to five workers.
9. Help with "Please provide any further information that you feel will help us complete your request (the reason for the request, best times to contact, preferred language for interviews, etc.)".
Use this " freeform " field to input any additional information that will help us process your request. As noted in sections 1, 2 & 4, you may enter additional telephone numbers for the requester, contact or worker.
Provide details about the work performed by the worker for whom the request is made.
Please elaborate if you selected "Other" for supporting documents.
You may enter up to approximately 200 words.
10. What is meant by "Freeform area"?
Freeform refers to a text input field where you may enter any information relevant to the request that does not fit within the other fields, or in addition to that provided in the other fields. See help item # 9 for additional details.
11. Time Limits for requesting a CPP/EI Ruling
To request a Ruling for a given year, you must submit your request by June 29th of the following year.
Example:
To request a Ruling on work completed during 2006, you must submit the request by no later than June 29th, 2007.
12. The CPP/EI process
Once a Ruling has been requested, an authorized CRA Rulings officer will contact the worker and the payer to discuss the working arrangement that was (or is) in place. Sometimes the officer has to ask the employer for more information such as payroll records, copies of written contracts or other related documents.
On receipt of the necessary information, the officer will decide whether or not the worker was (or is) an employee working in pensionable or insurable employment for purposes of the Canada Pension Plan (CPP), the Employment Insurance Act (EIA), or both.
Once a Ruling has been made, the Rulings officer sends a letter informing the worker and the payer of the decision.
13. The Appeal process for CPP/EI
Every Ruling can be appealed and the procedure for doing so is explained in a letter that is sent to the worker and the payer. You can file an appeal by writing to the Chief of Appeals at your local tax services office. If you prefer, you can use Form CPT100, Appeal Under the Canada Pension Plan and/or Employment Insurance Act . A printable copy of this form is available under the "Forms and publications" section on the CRA welcome page.
14. Can I use this form to apply for benefits under either the CPP or EIA?
No.
To apply for Employment Insurance benefits, you must contact your local Human Resources and Social Development Canada office or Service Canada office. They can be reached at:
www.hrsdc.gc.ca or www.servicecanada.gc.ca
For information regarding benefits under the Canadian Pension Plan, you must contact your local office for Social Development Canada. They can be reached at:
www.sdc.gc.ca or www.canadabenefits.gc.ca