How to file a CPP/EI appeal to the Tax Court of Canada
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?
- The person who filed the appeal to the Minister and anyone notified of the Minister's decision can appeal.
- You can either represent yourself or be represented by a lawyer or by an agent, such as, an accountant.
- You do not need to complete a special form. However, your appeals must be in writing.
- You are encouraged to use the Tax Court of Canada's online document-filing facility accessible through their Web site's "Electronic Filing".
- You can send your appeal by fax or by using the TCC online facility as indicated above.
- You can also mail or deliver by hand, the original notice of appeal and two (2) copies to the Registry of the TCC at one of the addresses listed below.
- You should include the following:
- your full name and your or your company's mailing address, telephone number and fax number (if applicable);
- if you have a lawyer or an agent, his or her full name, mailing address, telephone number and fax number (if applicable);
- the date of the Minister's decision issued by the Canada Revenue Agency (CRA);
- the reasons for your appeal and the relevant facts; and
- the date of your appeal to the TCC.
- Keep a copy of the Notice of appeal for your records.
Additional time to file an appeal
- In certain situations, the TCC may allow you to file an appeal if you cannot do so within 90 days of the mailing date of the Minister's decision. An application for extension of time is to be made to the TCC within 90 days after the initial 90-day period expires.
- The application to extend the time to appeal may be in the form of a letter. The application must include a statement that you are applying to extend the time and you must give the reasons why it was not possible to appeal within the deadline. The original application and two (2) copies, together with the original notice of appeal and two (2) copies, must be sent to the Registry of the TCC.
- The Registrar of the TCC will inform you at least 30 days before the date you are scheduled to appear in court. Hearings are usually held as close as possible to where you live.
Change of address
- If you move at any time, you have to advise the Registrar of the TCC and the CRA of your new address and the telephone number (including the area code) where you can be reached during the day.
- You can get details on how to prepare your appeal or get copies of the Tax Court of Canada Rules of Procedure by contact the Registry of the TCC at one of the addresses listed below or by visiting the TCC's "Court Process and Procedures" Web page. You can also get information or view a video on how to prepare for "Your Day in Court" by visiting the TCC's "Court Process and Procedures" Web page.
Tax Court of Canada
Principal Office - Ottawa
200 Kent Street
Ottawa ON K1A 0M1
Canadian Occidental Tower
635 Eighth Avenue S.W.
PO Box 14
Calgary AB T2P 3M3
Sir Louis Henry Davies Law Courts
42 Water Street
PO Box 2000
Charlottetown PEI C1A 8B9
10060 Jasper Avenue
Tower 1, Suite 530
PO Box 51
Edmonton AB T5J 3R8
82 Westmorland Street
Fredericton NB E3B 3L3
1801 Hollis Street
17th Floor, Suite 1720
Halifax NS B3J 3N4
50A Jackson Street
Hamilton ON L8P 1L4
Nunavut Court of Justice
Justice Centre (Building #510)
PO Box 297
Iqaluit NU X0A 0H0
30 McGill Street
Montréal QC H2Y 3Z7
150 René-Lévesque Boulevard East
Québec QC G1R 2B2
The Court House
2425 Victoria Avenue
Regina SK S4P 3V7
The Court House
520 Spadina Crescent East
Saskatoon SK S7K 3G7
354 Water Street
St. John’s NL A1C 1C4
180 Queen Street West
Toronto ON M5V 3L6
701 West Georgia Street
PO Box 10065
Vancouver BC V7Y 1B6
Andrew A. Phillipsen Law Center
2134 Second Avenue
PO Box 2703
Whitehorse YT Y1A 2C6
363 Broadway Street
Winnipeg MB R3C 3N9
The Court House
4905, 49th Street
PO Box 1320
Yellowknife NT Z1A 2L9
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