<
 
 
 
 
×
>
Vous consultez une page Web conservée, recueillie par Bibliothèque et Archives Canada le 2007-11-15 à 09:31:43. Il se peut que les informations sur cette page Web soient obsolètes, et que les liens hypertextes externes, les formulaires web, les boîtes de recherche et les éléments technologiques dynamiques ne fonctionnent pas. Voir toutes les versions de cette page conservée.
Chargement des informations sur les médias

You are viewing a preserved web page, collected by Library and Archives Canada on 2007-11-15 at 09:31:43. The information on this web page may be out of date and external links, forms, search boxes and dynamic technology elements may not function. See all versions of this preserved page.
Loading media information
X
Canada Revenue Agency
Symbol of the Government of Canada

How CPP/EI Rulings work


What is a ruling?

A ruling is an official decision issued by an authorized officer of the Canada Revenue Agency (CRA). A ruling states whether a worker is an employee or is self-employed, and whether or not that worker's employment is pensionable or insurable. It may also indicate the amount of pensionable or insurable earnings a worker has and whether or not Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums must be paid. A ruling can also indicate the number of insurable hours an employee has in insurable employment. All rulings must be made in a fair, impartial and timely manner.

Requesting a ruling

An employer, an employee, or a person claiming to be an employer or an employee can request a ruling. If an employer is not sure whether CPP contributions and EI premiums should be deducted from a worker's pay, the employer can request a ruling from us. The same is true for a worker who wants to know whether CPP contributions and EI premiums should be deducted from his or her pay. See our pamphlet called Employee or Self-employed? for more information.

An employer or a worker can request a ruling by sending a letter or a completed Form CPT1 to the nearest tax services office. An employer can also request a ruling online by accessing My Business Account (MyBA).

The Canada Employment Insurance Commission (CEIC), an entity under the umbrella of Human Resources and Social Development Canada, can also request a ruling from us. Generally, the CEIC will request a ruling when it is not sure whether the worker was working in insurable employment or had insurable earnings or insurable hours.

Time limit to request a ruling

A worker or an employer can request a ruling before June 30 of the year following the year to which the question relates. For example, if the employment took place in 2004, the ruling request has to be made before June 30, 2005.

The CEIC is not subject to the same time limit. It can request a ruling from us at any time.

The ruling process

Once a ruling has been requested, an authorized CRA officer will contact the worker and the employer to discuss the working arrangement that was (or is) in place. Sometimes the officer has to ask the employer for more information such as payroll records, copies of written contracts, or other related documents. On receipt of the necessary information, the officer will decide whether or not the worker was (or is) an employee working in pensionable or insurable employment for purposes of the Canada Pension Plan, the Employment Insurance Act, or both.

Once a ruling has been made, the officer sends a letter to the worker and the employer informing them of the decision.

Appealing a ruling

Every ruling can be appealed and the procedure for doing so is explained in the letter send to the worker and the employer. More information about appealing a ruling can be found in our pamphlet called Your Appeal Rights: Employment Insurance and Canada Pension Plan Coverage.

Need more information?

To get more information, call 1-800-959-5525.