• CPT100 - APPEAL OF A RULING UNDER THE CANADA PENSION PLAN AND/OR EMPLOYMENT INSURANCE ACT

Appeal of a ruling

If you are a worker, you have the right to appeal decisions about your coverage under the EI and the CPP programs.

As a payor, you have similar protection. If you want to question a decision we make about your responsibilities under either program, you can file an appeal.

After the CPP/EI Rulings Section of a tax services office has issued a ruling, one of the concerned parties (worker, payor, or HRDC) may want to appeal to determine one or more of the following:

• whether an employment is insurable and/or pensionable;
• the length of time an insurable and/or pensionable employment lasts;
• the amount of insurable earnings and/or earnings from pensionable employment;
• the number of hours of insurable employment;
• whether a premium and/or contribution is payable;
• the amount of premiums and/or contributions payable;
• the employer of an insured person and/or of a person in pensionable employment;
• whether employers are associated employers for employment insurance purposes; or
• what amount of premium shall be refunded to an employer or employee.

Time limits

A payor or worker can file an appeal of a ruling within 90 days after being notified of the ruling issued by a CPP/EI Coverage Officer.

A payor has 90 days from the date of an assessment to file an appeal against an assessment.

How to file

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.

What information should you include?

Please include the following information when you file an appeal:

• your name and address;
• whether you are the payor or the worker;
• a telephone number (including the area code) where we can reach you during the day;
• your social insurance number or business number if you are the payor;
• the name and address of any other person involved in the appeal (your payor or the worker);
• the social insurance number of workers involved, if you are the payor;
• the periods you want us to consider;
• the facts and reasons for your appeal;
• the date of the rulings letter issued by a CPP/EI Coverage Officer or the date of the Notice of Assessment or Notice of Reassessment, if applicable;
• the name and address of your authorized representative and permission to deal with him/her, if applicable; and
• a copy of the rulings letter or Notice of Assessment or Notice of Reassessment.this will speed up our review of your appeal.

Sign and date your appeal. An authorized officer has to sign for a corporation or trust. Include the name and address of any other person involved in the appeal. By law, we have to inform these persons about your appeal and give them an opportunity to state their opinion. If you move after filing an appeal, notify the tax services office of your old address, your new address, and your new telephone number (including the area code) where you can be reached during the day.

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