CPT1 - Request
for a ruling as to the status of a worker under the Canada pension
plan and/or the employment insurance act
Requesting a ruling
A ruling is an official decision issued by an authorized officer of the Canada Revenue Agency (CRA). A ruling states whether a worker is an employee or is self-employed, and whether or not that worker's employment is pensionable or insurable. It may also indicate the amount of pensionable or insurable earnings a worker has and whether or not Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums must be paid. A ruling can also indicate the number of insurable hours an employee has in insurable employment.
An employer, an employee, or a person claiming to be an employer or an employee can request a ruling. If an employer is not sure whether CPP contributions and EI premiums should be deducted from a worker's pay, the employer can request a ruling from CRA. The same is true for a worker who wants to know whether CPP contributions and EI premiums should be deducted from his or her pay.
Time limit to request a ruling
A worker or an employer can request a ruling before June 30 of the year following the year to which the question relates. For example, if the employment took place in 2010, the ruling request has to be made before June 30, 2011.
If you are an employer applying for a refund of CPP contributions or EI premiums please mail a completed form PD24 to your regional tax centre.
CRA does not issue a ruling for hypothetical or proposed employment situations. If you are having difficulty in determining whether a worker is an employee or a self-employed individual, please refer to publication RC4110.
A worker, a payer or an authorized representative can use this form to request a ruling as to whether a worker's employment is pensionable and/or insurable.
A payer or their authorized representative can request a ruling by using the electronic version of the payer request after having registered the business via the "My Business Account" portal on the CRA website at the following address: http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/myccnt/menu-eng.html
Under the Canada Pension Plan and the Employment Insurance Act, you can request a ruling before June 30th of the year following the year to which the question relates.
Once this request has been reviewed, a CPP/EI Rulings Officer will contact the worker and the payer, either by telephone and/or in person, to obtain additional information.
This information is obtained under the authority of the Canada Pension Plan and the Employment Insurance Act. The confidentiality of the information is protected in accordance with the Income Tax Act, Privacy Act and the Access to Information Act.
If the ruling request involves more than one worker:
If there are multiple types of employment:
Once a ruling letter is issued, both the payer and the worker(s) will be provided with the right to appeal our decision.
One completed copy of this form, along with any relevant documents, such as copies of contracts, agreements, reports, routing sheets, rules, regulations, etc., should be forwarded to the CPP/EI Rulings Division of your tax services office.
The address of your tax services office is listed on CRA Web site at www.cra.gc.ca/tso and in the government section of your telephone book.