How do you appeal a payroll assessment or CPP/EI ruling?

If you receive a payroll assessment for CPP contributions, EI premiums, and/or income tax with which you do not agree, or you have received a CPP/EI ruling letter and you disagree with the decision, you can appeal within 90 days after the date you were notified of the payroll assessment or the date of the CPP/EI ruling.

However, before you file an appeal, you may want to call 1-800-959-5525 to clarify the matter. Many disputes are solved this way and can save you the time and trouble of appealing.

To appeal a payroll assessment for CPP contributions, EI premiums and/or income tax, you can:

• access My Business Account and select "Register a formal dispute (Appeal)" for your Payroll account;
• file Form T400A, Objection - Income Tax Act (income tax only);
• file Form CPT101, Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act (CPP and/or EI only); or
• write to the Chief of Appeals at your local tax services office or tax centre explaining why you do not agree with the assessment and provide all related facts. Include a copy of the payroll assessment notice.

To appeal a CPP/EI ruling decision, you can:

• access My Business Account and select "Register a formal dispute (Appeal)" for your Payroll account;
• access My Account, select the option "Register my formal dispute," and choose "CPP/EI ruling" in the subject area;
• file Form CPT100, Appeal Under the Canada Pension Plan and/or Employment Insurance Act; or
• write to the Chief of Appeals at your local tax services office or tax centre explaining why you do not agree with the ruling and provide all related facts. Include a copy of the CPP/EI ruling letter.

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 on appealing a CPP or EI assessment or ruling, see publication P133, Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage.

Forms and publications

• P133, Your Appeal Rights - Canada Pension Plan and Employment Insurance Coverage
• Form T400A, Objection - Income Tax Act
• Form CPT100, Appeal Under the Canada Pension Plan and/or Employment Insurance Act
• Form CPT101, Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act

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