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.
Generally, the time limits are as follows:
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.
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.