CPT1 - Request for a CPP/EI Ruling – Employee or Self-Employed?

CPT1 - Request for a CPP/EI Ruling – Employee or Self-Employed?

Instructions and information

Before you start filling out the form, read these instructions and this information.

Refund of CPP contributions or EI premiums

Do not use this form if you are asking for a refund of overdeducted Canada Pension Plan (CPP) contributions or employment insurance (EI) premiums. Instead:

If you are a worker:

for a refund of CPP contributions – Fill out Schedule 8 in your income tax package or Form RC381 (whichever applies).
for a refund of EI premiums – Fill out Schedule 10 in your income tax package or, if applicable, Schedule 13 and form T2204.

Attach your documentation to your income tax and benefit return. If your request is for previous years, fill out Form T1-ADJ to ask for an adjustment, or ask for a change online using My Account or Represent a Client. For more information, go to canada.ca/cra-login-services.

If you are a payer, you can ask for a refund using one of the following options:

by mail: fill out Form PD24
online: through My Business Account or Represent a Client. For more information, go to canada.ca/cra-login-services

Ruling process

When the Canada Revenue Agency (CRA) receives a request for a CPP/EI ruling, an officer will review the request and contact the worker and the payer to discuss the working arrangement. Sometimes the officer has to ask for supporting documents. These include such things as employment contracts and agreements, invoices, logs, work schedules, time sheets, pay stubs, and cancelled cheques.

The officer will decide whether the employment is pensionable under the CPP or insurable under the Employment Insurance Act. The officer will send a letter to the worker and to the payer, and any representatives, where applicable, to inform them of the decision.

For information on the possible implications of a CPP/EI ruling, go to canada.ca/cpp-ei-rulings and click on Have you received a CPP/EI ruling?

Part A – Request

Fill out this part to the best of your ability and state why you want a ruling. If possible, include supporting documents with your request. CRA can serve you better when you provide exact and complete information.

You can ask for a CPP/EI ruling for different reasons. To find publications and articles on CPP and EI, go to canada.ca/cpp-ei-rulings.

For information on employment status, see Guide RC4110, Employee or Self-employed?, at canada.ca/cra-forms.

Go to canada.ca/cpp-ei-explained, for information on other CPP/EI subjects, such as:

Not dealing at arm's length for purposes of the Employment Insurance Act (EIA), for information on how the CRA determines whether the employment is insurable if an employee and an employer are related to each other
Employer restructuring / Succession of employer, for information on whether an employer can consider CPP contributions and EI premiums already withheld during a year

Part B – Period of employment

Time limit

To ask for a ruling for a given year, you have to send your request by June 29 of the next year. For example, if the employment took place in 2021, you can ask for a ruling no later than June 29, 2022.

The CRA makes CPP/EI rulings only in situations where employment has started, is ongoing or has ended.

Part C – Worker

A worker is a person who is paid by a payer to work for a business. The worker can be either an employee or a self-employed person. If your request involves multiple workers, please attach a list with the information required in Part C for each worker.

Part D – Payer

A payer is a person or a business who pays a worker to do work for a business. If your request involves multiple payers, please attach a list with the information required in Part D for each payer.

Legal business name – This is the official name of the business. For a sole proprietorship, it is the name of the owner. For a partnership, it is the names of the partners or the name of the business registered with a provincial or territorial authority. For a corporation, it is the name that appears on the certificate or articles of incorporation.

Business trading or operating name – This is the name the business uses in its day-to-day activities, as well as to advertise on such things as billboards, business and gift cards, invoices, and purchase orders.

Part E – Declaration

For the CRA to process your request, date and sign the form. By signing, you confirm that you have read and agreed with the declaration.

Where to send your request

Mail or fax your completed form, along with any supporting documents, to the tax services office (TSO) in the province or territory of your residence or place of business.

Your province or territory	TSO address	Fax number
New Brunswick Newfoundland and Labrador Nova Scotia Prince Edward Island	Nova Scotia TSO CPP/EI Rulings Division PO Box 638, Station Central Halifax, NS B3J 2T5	902-426-3062
Quebec	Eastern Quebec TSO Chicoutimi site CPP/EI Rulings Division PO Box 1660 Jonquière QC G7S 4L3	1-866-230-8786
Nunavut Ontario	Hamilton Niagara TSO CPP/EI Rulings Division 55 Bay Street North Hamilton ON L8R 3P7	905-540-3143
Alberta Manitoba North West Territories Saskatchewan	Winnipeg TSO CPP/EI Rulings Division P500-360 Main Street PO Box 1022, Station Main Winnipeg MB R3C 2W2	204-984-0396
British Columbia Yukon	Vancouver TSO CPP/EI Rulings Division 468 TA-03 9755 King George Blvd Surrey BC V3T 5E1	604-658-8777

Useful links:

Guide RC4110, Employee or Self-employed?