Dispute (appeal) a decision (ruling) issued by the Canada Revenue Agency's (CRA) CPP/EI Rulings Division

After the CRA has issued a decision, the worker and the payer or both, have the right to dispute the decision by filing an appeal to the Minister of National Revenue.

You or your authorized representative can appeal a CPP/EI ruling within 90 days after being notified of the decision.

You or your authorized representative can file an appeal:

• online at My Account by selecting "Register my formal dispute" and "CPP/EI ruling";
• online at My Business Account by selecting "Register a formal dispute (Appeal)" for your payroll account;
• online at Represent a Client; or
• by mail, using Form CPT100, Appeal of a Ruling under the Canada Pension Plan and/or Employment Insurance Act, or writing a letter to the chief of appeals at your local tax services office.

You or your authorized representative can also submit supporting documents online at My Account, My Business Account, or Represent a Client, by selecting the “Submit documents” service.

For more information on the Submit Documents online service, go to Submit documents online.

Publication

• P133, Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage

Date modified:

2015-10-16