2. Appeal to the Minister of National Revenue

You must appeal a Canada Revenue Agency (CRA) ruling about your insurable hours or earnings to the Minister of National Revenue. You do this through the CPP/EI Appeals Program of the Appeals Branch.

The Minister of National Revenue is responsible for the CRA's operations. The CPP/EI Appeals Program is under the Appeals Branch, which is one of the branches governed by the Minister.

Time limit

The deadline to file or make an appeal is 90 days from the date you got the ruling from the CRA.

When you make your appeal

You must explain why you disagree with the ruling decision and include all of the relevant facts and supporting documents.

Other information you need, includes:

• your name, contact details, and Social Insurance Number (SIN)
• details about the CRA's ruling
• who the other party is, for example, this could be your employer
• who your authorized representative is, if you have one

There are 3 ways to send in your appeal:

• Online by signing in to your CRA account, and clicking on “Register a formal dispute (Appeal)”
• By mail by sending Form CPT100, Appeal of a ruling under the Canada Pension Plan and/or Employment Insurance Act, or a letter to the Chief of appeals at:
  CPP/EI Appeals Division
  Canada Revenue Agency
  Suite 104, 451 Talbot Street
  London, Ontario N6A 5C9
• By fax to 1-888-287-7800

After you send in your appeal

An appeals officer will:

• contact you and all other parties, who are others involved in your appeal,
• review your case, and
• send you a decision letter.

You can either represent yourself or have someone represent you. If you have a representative, the appeals officer will contact your representative instead of you.

This appeal process does not have a court hearing. If you have any questions about the decision, discuss them with the appeals officer.