{"id":1279667,"date":"2026-05-05T10:33:50","date_gmt":"2026-05-05T14:33:50","guid":{"rendered":"https:\/\/stepstojustice.ca\/steps\/\/2-appeal-to-the-minister-of-national-revenue\/"},"modified":"2026-05-13T10:09:08","modified_gmt":"2026-05-13T14:09:08","slug":"2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national","status":"publish","type":"steps","link":"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/","title":{"rendered":"2. Porter appel de la d\u00e9cision devant le ministre du Revenu national"},"content":{"rendered":"\n<p>C\u2019est aupr\u00e8s du ministre du Revenu national que vous devez interjeter appel de la d\u00e9cision de l\u2019ARC sur vos heures assurables ou vos revenus. Pour ce faire, vous devez vous adresser \u00e0 l\u2019\u00e9quipe du <a href=\"\/fr\/resource\/le-role-du-programme-des-appels-rpc-ae\/\" target=\"_blank\" rel=\"noopener\">programme des appels RPC\/AE de la Direction g\u00e9n\u00e9rale des appels<\/a>.<\/p>\n<p>Le ministre du Revenu national est responsable des activit\u00e9s de l\u2019ARC. Le programme des appels RPC\/AE rel\u00e8ve de la Direction g\u00e9n\u00e9rale des appels, <a href=\"\/fr\/resource\/breffage-pour-le-ministre-du-revenu-national-organization\/\" target=\"_blank\" rel=\"noopener\">l\u2019une des directions g\u00e9n\u00e9rales<\/a> r\u00e9gies par le ministre.<\/p>\n<h3>Date limite<\/h3>\n<p>Vous devez <a href=\"\/fr\/resource\/file-an-appeal-canada-pension-plan-or-employment-insurance-2\/\" target=\"_blank\" rel=\"noopener\">porter appel<\/a> de la d\u00e9cision de l\u2019ARC au plus tard <strong>90\u00a0jours<\/strong> apr\u00e8s l\u2019avoir re\u00e7ue.<\/p>\n<h4>Marche \u00e0 suivre pour faire appel<\/h4>\n<p>Vous devez expliquer pourquoi vous n\u2019\u00eates pas d\u2019accord avec la d\u00e9cision et pr\u00e9senter tous les faits pertinents et les documents \u00e0 l\u2019appui.<\/p>\n<p>Vous devez aussi fournir notamment\u00a0:<\/p>\n<ul>\n<li>votre nom, vos coordonn\u00e9es et votre num\u00e9ro d\u2019assurance sociale;<\/li>\n<li>des renseignements sur la d\u00e9cision de l\u2019ARC;<\/li>\n<li>le nom de l\u2019autre partie, par exemple votre employeur;<\/li>\n<li>le nom de votre repr\u00e9sentant autoris\u00e9, si vous en avez un.<\/li>\n<\/ul>\n<p>Vous pouvez d\u00e9poser votre appel de 3 mani\u00e8res :<\/p>\n<ul>\n<li><strong>En ligne,<\/strong> en ouvrant une session dans votre compte de l\u2019ARC et en cliquant sur \u00ab\u00a0Enregistrer un avis de diff\u00e9rend officiel (Avis d\u2019opposition)\u00a0\u00bb;<\/li>\n<li><strong>Par la poste,<\/strong> en envoyant un <a href=\"\/fr\/resource\/cpt100-appel-dune-decision-en-vertu-du-regime-de-pensions-du-canada-ou-de-la-loi-sur-lassurance-emploi\/\" target=\"_blank\" rel=\"noopener\">formulaire CPT100 (Appel d&#8217;une d\u00e9cision en vertu du R\u00e9gime de pensions du Canada ou de la Loi sur l\u2019assurance-emploi)<\/a> ou une lettre au chef des appels \u00e0 l\u2019adresse suivante\u00a0:<br \/>Division des appels RPC\/AE<br \/>Agence du revenu du Canada<br \/>451, rue Talbot, bureau 104 <br \/>London (Ontario)\u00a0 N6A 5C9<\/li>\n<li><strong>Par t\u00e9l\u00e9copieur,<\/strong> au <strong>1\u00a0888\u00a0287-7800<\/strong><\/li>\n<\/ul>\n<h3>Apr\u00e8s le d\u00e9p\u00f4t de votre appel<\/h3>\n<p>Un agent d\u2019appel\u00a0:<\/p>\n<ul>\n<li>communiquera avec vous et les autres parties, soit les autres personnes concern\u00e9es par votre appel,<\/li>\n<li>examinera votre affaire, et<\/li>\n<li>vous enverra une lettre de d\u00e9cision.<\/li>\n<\/ul>\n<p>Vous pouvez vous repr\u00e9senter vous-m\u00eame ou vous faire repr\u00e9senter par quelqu\u2019un d\u2019autre. Si vous avez un repr\u00e9sentant, l\u2019agent d\u2019appel communiquera avec lui, et non avec vous.<\/p>\n<p>Il n\u2019y a pas d\u2019audience au tribunal durant ce processus d\u2019appel. Si vous avez des questions sur la d\u00e9cision, consultez l\u2019agent d\u2019appel.<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"author":6,"featured_media":0,"template":"","class_list":["post-1279667","steps","type-steps","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2. Porter appel de la d\u00e9cision devant le ministre du Revenu national - Justice pas-\u00e0-pas<\/title>\n<meta name=\"description\" content=\"C\u2019est aupr\u00e8s du ministre du Revenu national que vous devez interjeter appel de la d\u00e9cision de l\u2019ARC sur vos heures assurables ou vos revenus. Pour ce\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2. Porter appel de la d\u00e9cision devant le ministre du Revenu national - Justice pas-\u00e0-pas\" \/>\n<meta property=\"og:description\" content=\"C\u2019est aupr\u00e8s du ministre du Revenu national que vous devez interjeter appel de la d\u00e9cision de l\u2019ARC sur vos heures assurables ou vos revenus. Pour ce\" \/>\n<meta property=\"og:url\" content=\"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/\" \/>\n<meta property=\"og:site_name\" content=\"Justice pas-\u00e0-pas\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CLEOLegalRights\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-13T14:09:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/stepstojustice.ca\/wp-content\/uploads\/Steps-to-Justice-logo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"650\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@CLEOLegalRights\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/steps\\\/employment-and-work\\\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\\\/\",\"url\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/steps\\\/employment-and-work\\\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\\\/\",\"name\":\"2. Porter appel de la d\u00e9cision devant le ministre du Revenu national - Justice pas-\u00e0-pas\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/#website\"},\"datePublished\":\"2026-05-05T14:33:50+00:00\",\"dateModified\":\"2026-05-13T14:09:08+00:00\",\"description\":\"C\u2019est aupr\u00e8s du ministre du Revenu national que vous devez interjeter appel de la d\u00e9cision de l\u2019ARC sur vos heures assurables ou vos revenus. Pour ce\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/steps\\\/employment-and-work\\\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/steps\\\/employment-and-work\\\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/steps\\\/employment-and-work\\\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Next steps\",\"item\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/steps\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"2. Porter appel de la d\u00e9cision devant le ministre du Revenu national\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/\",\"name\":\"Justice pas-\u00e0-pas\",\"description\":\"Step-by-step information about legal problems\",\"publisher\":{\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/#organization\",\"name\":\"Justice pas-\u00e0-pas\",\"url\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/stepstojustice.ca\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo-s2j.png\",\"contentUrl\":\"https:\\\/\\\/stepstojustice.ca\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo-s2j.png\",\"width\":1000,\"height\":146,\"caption\":\"Justice pas-\u00e0-pas\"},\"image\":{\"@id\":\"https:\\\/\\\/stepstojustice.ca\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CLEOLegalRights\\\/\",\"https:\\\/\\\/x.com\\\/CLEOLegalRights\",\"https:\\\/\\\/www.instagram.com\\\/communitylegaleducationon\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"2. Porter appel de la d\u00e9cision devant le ministre du Revenu national - Justice pas-\u00e0-pas","description":"C\u2019est aupr\u00e8s du ministre du Revenu national que vous devez interjeter appel de la d\u00e9cision de l\u2019ARC sur vos heures assurables ou vos revenus. Pour ce","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/","og_locale":"fr_FR","og_type":"article","og_title":"2. Porter appel de la d\u00e9cision devant le ministre du Revenu national - Justice pas-\u00e0-pas","og_description":"C\u2019est aupr\u00e8s du ministre du Revenu national que vous devez interjeter appel de la d\u00e9cision de l\u2019ARC sur vos heures assurables ou vos revenus. Pour ce","og_url":"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/","og_site_name":"Justice pas-\u00e0-pas","article_publisher":"https:\/\/www.facebook.com\/CLEOLegalRights\/","article_modified_time":"2026-05-13T14:09:08+00:00","og_image":[{"width":1200,"height":650,"url":"https:\/\/stepstojustice.ca\/wp-content\/uploads\/Steps-to-Justice-logo.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@CLEOLegalRights","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/","url":"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/","name":"2. Porter appel de la d\u00e9cision devant le ministre du Revenu national - Justice pas-\u00e0-pas","isPartOf":{"@id":"https:\/\/stepstojustice.ca\/fr\/#website"},"datePublished":"2026-05-05T14:33:50+00:00","dateModified":"2026-05-13T14:09:08+00:00","description":"C\u2019est aupr\u00e8s du ministre du Revenu national que vous devez interjeter appel de la d\u00e9cision de l\u2019ARC sur vos heures assurables ou vos revenus. Pour ce","breadcrumb":{"@id":"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/stepstojustice.ca\/fr\/steps\/employment-and-work\/2-porter-appel-de-la-decision-devant-le-ministre-du-revenu-national\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/stepstojustice.ca\/fr\/"},{"@type":"ListItem","position":2,"name":"Next steps","item":"https:\/\/stepstojustice.ca\/fr\/steps\/"},{"@type":"ListItem","position":3,"name":"2. Porter appel de la d\u00e9cision devant le ministre du Revenu national"}]},{"@type":"WebSite","@id":"https:\/\/stepstojustice.ca\/fr\/#website","url":"https:\/\/stepstojustice.ca\/fr\/","name":"Justice pas-\u00e0-pas","description":"Step-by-step information about legal problems","publisher":{"@id":"https:\/\/stepstojustice.ca\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/stepstojustice.ca\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/stepstojustice.ca\/fr\/#organization","name":"Justice pas-\u00e0-pas","url":"https:\/\/stepstojustice.ca\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/stepstojustice.ca\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/stepstojustice.ca\/wp-content\/uploads\/2020\/10\/logo-s2j.png","contentUrl":"https:\/\/stepstojustice.ca\/wp-content\/uploads\/2020\/10\/logo-s2j.png","width":1000,"height":146,"caption":"Justice pas-\u00e0-pas"},"image":{"@id":"https:\/\/stepstojustice.ca\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CLEOLegalRights\/","https:\/\/x.com\/CLEOLegalRights","https:\/\/www.instagram.com\/communitylegaleducationon\/"]}]}},"meta_box":{"questions_to_steps_from":[]},"_links":{"self":[{"href":"https:\/\/stepstojustice.ca\/fr\/wp-json\/wp\/v2\/steps\/1279667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stepstojustice.ca\/fr\/wp-json\/wp\/v2\/steps"}],"about":[{"href":"https:\/\/stepstojustice.ca\/fr\/wp-json\/wp\/v2\/types\/steps"}],"author":[{"embeddable":true,"href":"https:\/\/stepstojustice.ca\/fr\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":5,"href":"https:\/\/stepstojustice.ca\/fr\/wp-json\/wp\/v2\/steps\/1279667\/revisions"}],"predecessor-version":[{"id":1279771,"href":"https:\/\/stepstojustice.ca\/fr\/wp-json\/wp\/v2\/steps\/1279667\/revisions\/1279771"}],"wp:attachment":[{"href":"https:\/\/stepstojustice.ca\/fr\/wp-json\/wp\/v2\/media?parent=1279667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}