After a ruling has been made
On this page
- Ruling period that applies to a decision
- Possible implications of a ruling for payers and employers
- Possible implications of a ruling for workers
- What if you disagree with a CPP/EI ruling
- How to give service feedback
- References
Ruling period that applies to a decision
A ruling applies to a specific period or periods of employment. A decision letter will include the names of the worker and the payer, and whether the employment is pensionable or insurable, or both, for the period or periods of employment. Unless a decision is appealed, it is final.
If the terms and conditions of the employment change after the ruling is issued, and you do not know if the employment is pensionable or insurable, or both, you can ask for another ruling. For more information, go to Request a CPP/EI ruling.
Possible implications of a ruling for payers and employers
Employment is pensionable or insurable
You have received a ruling that changed a worker's employment in one, or both, of the following ways:
- from not pensionable to pensionable
- from not insurable to insurable
If so, you may have to pay CPP contributions or EI premiums, or both. For more information, go to:
- Payroll
- Webinar: What to expect during a payroll examination 2.0
- Make corrections before filing
- Correct deduction errors
This information also applies to a ruling that changed a worker's earnings from not pensionable to pensionable or from not insurable to insurable, or both.
Employment is not pensionable or not insurable
You have received a ruling that changed a worker's employment in one, or both, of the following ways:
- from pensionable to not pensionable
- from insurable to not insurable
If so, you may have overpaid CPP contributions or EI premiums, or both, and you may be entitled to a refund. For more information, go to:
- Make corrections before filing
- Correct deduction errors
- Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums (for a refund of the employer share)
This information also applies to a ruling that changed a worker's earnings from pensionable to not pensionable or from insurable to not insurable, or both.
If the Canada Revenue Agency determined that the worker was self-employed go to T4A – Information for payers.
Possible implications of a ruling for workers
Employment is pensionable or insurable
You have received a ruling that changed your employment in one, or both, of the following ways:
- from not pensionable to pensionable
- from not insurable to insurable
If so, you may have to pay CPP contributions or EI premiums, or both, through payroll deductions.
This information also applies to a ruling that changed your earnings from not pensionable to pensionable or from not insurable to insurable, or both.
Learn more: Responsibilities, benefits and entitlements for employees.
Employment is not pensionable or not insurable
You have received a ruling that changed your employment in one, or both, of the following ways:
- from pensionable to not pensionable
- from insurable to not insurable
If so, you may have overpaid CPP contributions or EI premiums, or both, and you may be entitled to a refund. For more information, go to:
- Line 44800 – CPP overpayment
- Line 45000 – Employment insurance overpayment
- Changing a tax return (you can include a copy of the ruling letter along with your request)
This information also applies to a ruling that changed your earnings from pensionable to not pensionable, or from insurable to not insurable, or both.
If the Canada Revenue Agency determined that you were self-employed, then you have to pay the CPP contributions. For more information, go to Line 42100 – CPP contributions payable on self-employment and other earnings. Also, self-employed individuals can choose to pay EI premiums to be eligible to receive EI special benefits. For more information, contact Service Canada.
What if you disagree with a CPP/EI ruling
If you disagree with a ruling, you can appeal. The ruling letter explains how. For more information, see: Booklet P133, Your Appeal Rights – Canada Pension Plan and Employment Insurance Coverage.
How to give service feedback
You can give a service:
- compliment
- suggestion
- complaint
For information, refer to Send feedback about CRA service.
References
Resources
- CPP/EI Explained
- Webinar: Employee or Self-employed
- Special payments chart for employers
- Determine the tax treatment of payments other than regular employment income
Legislation
- CPP 26.1 and 27.3: Request for ruling
- EIA 90 and 94: Request for ruling