If you receive a payroll assessment because your payment was not applied to your account correctly, before you file an appeal, we recommend that you first call or write to the tax services office or tax centre to discuss it. Many disputes are resolved this way and can save you the time and trouble of appealing. See Correct deduction errors for examples of errors and how they can be corrected.

If you receive a payroll assessment for CPP contributions, EI premiums, or income tax that you do not agree with, or you have received a ruling letter and you disagree with the decision, you have 90 days after the date of the notice of assessment or notification of the ruling to appeal.

To appeal a CPP/EI ruling decision or payroll deductions assessment, you can:

• Access My Business Account, if you are a business owner, and select "Register a formal dispute (Appeal)" for your payroll account.
• Access Represent a Client. If you represent a business, select "Register a formal dispute (Appeal)" for a payroll account. If you represent an individual, select "Register my formal dispute," and then choose "CPP/EI ruling" in the subject area.
• Access My account, if you are an individual, select "Register my formal dispute," and choose "CPP/EI ruling" in the subject area.
• Use Form T400A, Objection – Income Tax Act (income tax only).
• Use Form CPT100, Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act, to appeal a CPP/EI ruling.
• Use Form CPT101, Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act, to appeal a payroll deductions assessment.
• Write to the chief of appeals at your tax services office or tax centre explaining why you do not agree with the ruling or payroll deductions assessment and provide all related facts. Include a copy of the CPP/EI ruling letter or payroll notice of assessment.

Filing an appeal to the courts

If you disagree with the Minister's decision, you have the right to file an appeal to the Tax Court of Canada. The time limit for filing an appeal is 90 days from the date on the notice. You can also apply to the Federal Court of Appeal for a judicial review of the Tax Court of Canada judgment and appeal a Federal Court of Appeal judgment to the Supreme Court of Canada, with that court's permission.

Forms and publications

• Form T400A, Objection – Income Tax Act
• Form CPT100, Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act
• Form CPT101, Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act
• Booklet P133, Your Appeal Rights – Canada Pension Plan and Employment Insurance Coverage
• Booklet P148, Resolving Your Dispute: Objection and appeal rights under the Income Tax Act