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  • 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 ruling decisions under the CPP and/or the EI programs.

As a payer, if you do not agree with a decision we make about your responsibilities under either program, you can file an appeal.

After the CPP/EI Rulings Division of a tax services office or a tax centre has issued a ruling, any of the affected parties (worker, payer, or HRSDC) may choose to file an appeal to determine one or more of the following:

  • whether the employment is pensionable and/or insurable;

  • the length of time a pensionable and/or insurable employment lasts;

  • the amount of earnings from pensionable employment and/or insurable earnings;

  • the number of hours of insurable employment;

  • whether contributions and/or premiums are payable;

  • the amount of contributions and/or premiums payable;

  • the employer of a person in pensionable employment and/or of an insured person;

  • 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 payer or a worker can file an appeal of a CPP/EI ruling within 90 days after being notified of the ruling.

A payer can file an appeal of a payroll deductions assessment within 90 days after being notified of that assessment.

How to file

You can file an appeal by:

  • accessing My Account at canada.ca/my-cra-account if you are an individual or Represent a Client at canada.ca/taxes-representatives if you are a representative of an individual – select "Register my formal dispute" and choose "CPP/EI ruling" in the subject area;

  • accessing My Business Account at canada.ca/my-cra-business-account. if you are a business or Represent a Client at canada.ca/taxes-representatives if you are a representative of a business – select "Register a formal dispute (Appeal)" for the payroll deductions account;

  • using Form CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act, to appeal a CPP/EI ruling;

  • using Form CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act, to appeal a payroll deductions assessment; or

  • writing a letter to the chief of appeals at your local area tax services office. For a list of our tax services offices and tax centres go to www.cra.gc.ca/tso.

What information should you include?

Please include the following information when you file an appeal:

  • your name and address;

  • identify whether you are the payer or the worker;

  • a telephone number (including the area code) where we can reach you during the day;

  • your social insurance number if you are the worker;

  • your business number if you are the payer;

  • the name and address of any other party involved in the appeal (i.e. if you are a worker, provide the name and address of your payer or if you are the payer, provide the name(s) and address(es) of the worker(s));

  • the social insurance number of all workers involved, if you are the payer;

  • the ruling period(s) or payroll deductions assessment year(s) you want us to consider;

  • the facts and reasons for your appeal;

  • a copy of the letter issued by the CPP/EI Rulings Division or of the notice of assessment or notice of reassessment, as applicable – if a copy is not available, provide the date of the letter or the notice; and

  • if applicable, the name and address of your authorized representative and permission to deal with him/her, use Form CPT139, Canada Pension Plan (CPP)/Employment Insurance (EI) – Authorizing or Cancelling a Representative.

Sign and date your appeal. An authorized officer has to sign for a corporation or trust.

Include the name and address of any other party(ies) involved in the appeal. By law, we have to notify these parties about your appeal and give them an opportunity to be part of the appeal.

If you temporarily change your address or move after filing an appeal, please notify the tax services office of your new address and telephone number (including the area code) where you can be reached during the day.

In addition, if you move, change your address and telephone number:

You can change a business mailing address:

Useful links:

RC4110 - Employee or self-employed

Your appeal rights