Late appeal of a CPP or EI decision? The deadline for applying for a late CPP or EI appeal is only 90 days after the normal appeal deadline, unlike the 1 year window for an income tax appeal.


In a December 8, 2017 Tax Court of Canada case (Neptune Service Ltd. vs. H.M.Q., 2016-589(IT)I), the Court reviewed the taxpayer’s application to add assessments of CPP and EI to their income tax appeal.

Taxpayer loses
The deadline for appeal is 90 days after a CPP or EI assessment is confirmed, the same as for an income tax appeal. However, unlike an income tax appeal, where an appeal filed up to one year after the deadline may be accepted, the last possible date to request a late CPP or EI appeal is only 90 days after the appeal deadline. The application for the late income tax appeals was already past this deadline, so the taxpayer was too late to appeal the CPP and EI assessments.

For further information see Video Tax News Monthly Tax Update Newsletter, Issue No. 439