HOW TO APPEAL

If you have applied to the CCRA for an employment insurance ruling and you still disagree with the CCRA after the ruling, you may appeal to the Tax Court of Canada. You have 90 days from the date of the ruling in which to appeal to the Tax Court of Canada. If you are unable to submit your appeal within this 90-day period, you must, within 90 days after the initial period expires, apply for an extension of the time to appeal.

In many instances, an appeal is settled by having the parties appear in court where all sides present their cases before a judge. It is important to note that you will be responsible for explaining why you disagree with the CCRA's ruling. The judge will then give a decision on the appeal based on the arguments and evidence presented before him or her.

However, it is always advisable to attempt to resolve a dispute without going to court. To settle out of court, all parties are encouraged to communicate with each other throughout the process to see if they can reach an agreement on the appeal. This alternative is less costly.

To submit your appeal you are encouraged to use our online document-filing facility accessible through our Web site or to complete the attached "Notice of Appeal-Employment Insurance" form (to come). A letter is also acceptable.

An original of your notice of appeal and two (2) copies must be submitted to the Registry at any Tax Court of Canada office. You may do this in person or by mail. Facsimiles and electronic documents are accepted, but the original and two (2) copies must follow by mail.

No fee need be paid to appeal.

When appealing to the Tax Court of Canada, you may represent yourself or be represented by a lawyer or by an agent, such as an accountant or a relative.

Your notice of appeal must include:

• your full name and your or your company' mailing address, telephone number and fax number (if applicable);
• if you have a lawyer or an agent, his (or her) full name, mailing address, telephone number and fax number (if applicable);
• the date of the CCRA's employment insurance ruling (attach a copy, if available);
• the name of the party (employee or employer) referred to in your original request to the CCRA for an employment insurance ruling;
• the grounds for your appeal; and
• the date of your appeal and your signature.

Once the Registry of the TCC has received your notice of appeal, a copy will be forwarded to the CCRA. In turn, the CCRA will send a copy of your notice of appeal to any potential intervenors.

A potential intervenor is an individual who, or company that, could be affected by the Court's decision on your appeal. A potential intervenor who chooses to respond to your appeal becomes an "intervenor". An intervenor will be directly involved in your appeal and will be bound by the Court's decision on your appeal.

The CCRA will be given 60 days to reply to the notice of appeal and any notice of intervention. You, or your representative, will receive a copy of these replies and of the notice(s) of intervention, if any.

The Court will then schedule a hearing for your appeal at the first available date in your geographic area (Tax Court of Canada hearings are held at approximately 65 locations across Canada). A "notice of hearing" which indicates the date, time and location of your hearing will be sent by registered mail to you or your representative, and to the intervenor, if any. The notice of hearing will be mailed at least 30 days before your hearing.

An adjournment may be requested prior to the hearing date; however, the Court is reluctant to grant adjournments unless the parties are faced with circumstances which would not permit the hearing to proceed.

On the hearing day, all parties will appear in court to present their evidence and arguments before a judge. You should think carefully well ahead of time about how you want to present your evidence. You must also think carefully about the witnesses and documents you may need to support your position. All parties are encouraged to contact each other ahead of the hearing to discuss their positions.

When the judge has rendered a decision on your appeal, the TCC will send it to all parties.

If you are dissatisfied with a decision of the TCC you may apply to the Federal Court of Canada to have it review the decision.