Employment and Social Development Canada (“ESDC”) is responsible for EI, OAS and CPP rulings, not Canada Revenue Agency.
On April 1, 2013, the Social Security Tribunal (“SST”), an independent administrative tribunal operating at arm’s length from ESDC, was introduced to review appeals on EI, OAS and CPP rulings made by the ESDC.
The process to appeal is as follows:
1) Individuals apply first to Service Canada for EI, OAS and CPP rulings and if denied, may request a “reconsideration”.
2) If the reconsideration is denied, the appeal is taken to the SST. The SST has two levels of appeals: the General Division and the Appeal Division. The General Division is the first level of appeal; the Appeal Division is the second level of appeal and decides on appeals of decisions made by the General Division.
Permission – called a “leave of appeal” – is generally needed to take an appeal to the Appeal Division.
3) If leave to appeal is denied, a taxpayer may make an application to the Federal Courts for a judicial review.
If a reconsideration is denied, the appeal is taken to the Social Security Tribunal (SST)
In 85% of all new cases received as of September 1, 2015, the General Division has provided a final decision on EI, OAS and CPP rulings within 90 days of the appeal being filed.
If you would like more information or have any questions, feel free to contact us at 780.466.6204, or click here to send us an email.
Thanks to Shannon Warawa of KWB Chartered Accountants for providing this content.