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

Filing an appeal to the Tax Court of Canada (TCC)

Once a decision on the appeal to the Minister of National Revenue has been communicated by the CRA's CPP/EI Appeals Division, the worker and/or the payer have the right to further appeal the decision to the Tax Court of Canada.

Time limits

Generally, the time limits are as follows:

• you have 90 days from the date the Minister of National Revenue communicated the decision to you, to file an appeal with the Tax Court of Canada; or
• if you are not able to submit your appeal within this 90-day period, you can apply to the Tax Court of Canada for an extension of time to file your appeal within 90 days after the initial period expires.

How to file an appeal

You must submit your appeal in the format set out in the Notice of Appeal available on the Tax Court of Canada web site. You are encouraged to use the Tax Court of Canada's online document-filing facility accessible through their Web site Electronic Filing. A letter addressed to the Court is also acceptable.

Filing an appeal to the Federal Court of Appeal

If you are not satisfied with the outcome of your appeal before the Tax Court of Canada, you (or your authorized representative) can appeal to the Federal Court of Appeal within the prescribed deadline.

Publication

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