Employment Insurance & Canada Pension Plan

Note: The forms and information on these pages are provided as a public service. They were written by employees of the Court. Employees are not permitted to give legal advice. For legal advice, you are encouraged to consult a lawyer.

When can I appeal to the Tax Court of Canada (TCC)?

If you are one of the notified parties to an appeal to the Minister of National Revenue under the Employment Insurance Act (EI) or the Canada Pension Plan (CPP) and you do not agree with the Minister's decision issued by the CPP/EI Appeals Division of the Canada Revenue Agency (CRA), you may appeal to the TCC. You have 90 days from the date of the Minister's decision in which to appeal to the TCC. 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.

How will my appeal be settled?

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

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.

How do I appeal?

Your notice of appeal must be submitted in the format set out in the "Notice of Appeal" form. You are are encouraged to use our online document-filing facility accessible through our Web site "Electronic Filing". A letter is also acceptable. Facsimiles and electronic documents are accepted without the need to forward the original notice of appeal and two (2) copies.

If you submit in person or by mail, the original notice of appeal and two (2) copies must be submitted to the Registry at any Tax Court of Canada office.

There is no filing fee for appeals under the CPP or EI Act.

When appealing to the TCC, you may represent yourself or be represented by a lawyer or by an agent, such as, for example, an accountant.

What information is required in my notice of appeal?
(See section 5 of the Employment insurance rules  section 5 of the Canada Pension Plan rules .

Your notice of appeal must include:

  • your full name and your or your company's 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 Minister's decision issued by CRA;
  • the reasons for your appeal and the relevant facts; and
  • the date of your appeal to the TCC and your signature.

What happens once I submit my notice of appeal to the TCC?

Once the Registry of the TCC has received your notice of appeal, a copy will be forwarded to the CRA. In turn, the CRA 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 CRA 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 (TCC hearings are held at approximately 59 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 exceptional 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.

What can I do if I am dissatisfied with a decision of the TCC?

If you are dissatisfied with a decision of the TCC you may appeal it to the Federal Court of Appeal within 30 days after the issuance of the TCC judgment. The deadlines for appealing can be found in the reference table.