How to file a CPP/EI appeal to the Tax Court of Canada


You are entitled to fair treatment in all your dealings with the Canada Revenue Agency (CRA). For further information, visit

For complete information on Tax Court of Canada appeals process, please visit the Tax Court of Canada website or call 1-800-927-5499.

If you do not agree with a Canada Pension Plan (CPP) or an employment insurance (EI) decision, you can file an appeal to the Tax Court of Canada (TCC). The Court must receive your appeal no later than 90 days after the mailing date of the Minister of National Revenue's (Minister) decision. 

The following information will help you file your appeal to the TCC:

Who can appeal?



Additional time to file an appeal

The hearing

Change of address

More information

Tax Court of Canada

Principal Office - Ottawa
200 Kent Street
Ottawa ON  K1A 0M1

Telephone: 613-992-0901
TDD: 613-943-0946
Fax: 613-957-9034

Canadian Occidental Tower
635 Eighth Avenue S.W.
3rd Floor
PO Box 14
Calgary AB  T2P 3M3

Telephone: 403-292-5556
TDD: 403-292-5879
Fax: 403-292-5329

Sir Louis Henry Davies Law Courts
42 Water Street
PO Box 2000
Charlottetown PEI  C1A 8B9

Telephone: 1-800-927-5499
TDD: 902-426-9776
Fax: 902-426-5514

Scotia Place
10060 Jasper Avenue
Tower 1, Suite 530
PO Box 51
Edmonton AB  T5J 3R8

Telephone: 780-495-2513
TDD: 780-495-2428
Fax: 780-495-4681

82 Westmorland Street
Suite 100
Fredericton NB  E3B 3L3

Telephone: 506-452-2424
TDD: 506-452-3036
Fax: 506-452-3584

1801 Hollis Street
17th Floor, Suite 1720
Halifax NS  B3J 3N4

Telephone: 902-426-5372
TDD: 902-426-9776
Fax: 902-426-5514

50A Jackson Street
West Hamilton
Hamilton ON  L8P 1L4

Telephone: 1-800-927-5499

Nunavut Court of Justice
Justice Centre (Building #510)
PO Box 297
Iqaluit NU  X0A 0H0

Telephone: 1-800-927-5499
TDD: 902-426-9776
Fax: 902-426-5514

30 McGill Street
Montréal QC  H2Y 3Z7

Telephone: 514-283-9912
Fax: 514-496-1996

150 René-Lévesque Boulevard East
Suite 150
Québec QC  G1R 2B2

Telephone: 418-648-7324
TDD: 418-648-4644
Fax: 418-648-4051

The Court House
2425 Victoria Avenue
Regina SK  S4P 3V7

Telephone: 1-800-927-5499

The Court House
520 Spadina Crescent East
Saskatoon SK  S7K 3G7

Telephone: 1-800-927-5499

St. John's
354 Water Street
Suite 209
St. John’s NL  A1C 1C4

Telephone: 1-800-927-5499

180 Queen Street West
Suite 200
Toronto ON  M5V 3L6

Telephone: 416-973-9181
Fax: 416-973-5944

Pacific Centre
701 West Georgia Street
PO Box 10065
Vancouver BC  V7Y 1B6

Telephone: 604-666-7987
Fax: 604-666-7967

Andrew A. Phillipsen Law Center
2134 Second Avenue
PO Box 2703
Whitehorse YT  Y1A 2C6

Telephone: 1-800-927-5499

363 Broadway Street
4th Floor
Winnipeg MB  R3C 3N9

Telephone: 204-983-1785
TDD: 204-984-4440
Fax: 204-983-7636

The Court House
4905 49th Street
PO Box 1320
Yellowknife NT  Z1A 2L9

Telephone: 1-800-927-5499

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