Canada Pension Plan (CPP) and Employment Insurance (EI)

If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to appeal assessments and rulings related to the CPP and EI. You can file an appeal to the Minister by:

• using My Business Account (an environmentally friendly option);
• writing to the Chief of Appeals at your tax services office or tax centre; or
• using Form CPT100, Appeal Under the Canada Pension Plan and/or Employment Insurance Act.

Filing an appeal is the first step in the formal process of resolving a dispute.

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. 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.

For more information, see the following publication:

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