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 a formal review. You have the right to appeal assessments and/or rulings related to the CPP and/or EI.

To file an appeal to the Minister, you can:

• use form CPT100, Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act;
• use form CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act;
• deliver or mail a letter of appeal to the Chief of Appeals to your tax services offices;
• use My Business Account.

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 apply to the Federal Court of Appeal for a judicial review of the Tax Court of Canada judgment and you can 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