1. Ask the Canada Revenue Agency for a ruling

If you're not happy with the or earnings provided by your employer, the Canada Revenue Agency (CRA) can make a decision. This is called a ruling. You can ask the CRA for this.

You must do this by June 29 in the year after your employer's decision.

For example, if your question is about insurable hours or earnings in 2025, you must ask for a ruling no later than June 29, 2026. When June 29 falls on a Saturday or Sunday, your request is on time if the CRA gets it or it's postmarked on the next business day.

There are different ways to ask for the CRA for a ruling.

You can:

sign in to your CRA account online and select “Request a CPP/EI ruling”,
write a letter to the CRA or fill out Form CPT1, Request for a CPP/EI Ruling – Employee or self-employed, and mail it to the CPP/EI Rulings Division at the tax services office (TSO) at:
Southern Ontario TSO
CPP/EI Rulings Division
55 Bay Street North
Hamilton Ontario L8R 3P7

You must tell CRA:

why you want a ruling
when you were employed
your name, contact information, and (SIN)
who the payer is, for example, your employer

After you ask CRA for a ruling

After you make a ruling request, a CRA officer may ask you for supporting documents. These could include contracts, agreements, invoices, logs, work schedules, pay stubs, and cancelled cheques.

The CRA officer will also:

contact you and your employer to talk about your working arrangement
decide whether you're an employee working in under the Employment Insurance Act
send a ruling letter to you and your employer

If you do not agree with the ruling, you can to the Minister of National Revenue. The Minister oversees the CRA.