How to appeal a payroll assessment or CPP/EI ruling

If you receive a payroll assessment because your payment was not applied to your account correctly, before you file an appeal, we recommend that you first call or write to the tax services office or tax centre to discuss it. Many disputes are resolved this way and can save you the time and trouble of appealing. Please see Correcting reporting errors and salary overpayments for examples of errors and how they can be corrected.

If you receive a payroll assessment for CPP contributions, EI premiums, or income tax that you do not agree with, or you have received a ruling letter and you disagree with the decision, you have 90 days after the date of the notice of assessment or notification of the ruling to appeal.

To appeal a CPP/EI ruling decision or payroll deductions assessment, you can:

Filing an appeal to the courts

If you disagree with the Minister's decision, you have the right to file an appeal to the Tax Court of Canada. The time limit for filing an appeal is 90 days from the date on the notice. You can also apply to the Federal Court of Appeal for a judicial review of the Tax Court of Canada judgment and appeal a Federal Court of Appeal judgment to the Supreme Court of Canada, with that court's permission.

Forms and publications

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