Rights and rulings : understanding the decision : an examination into the sufficiency of information in ruling letters from the CPP/EI Rulings Division of the Canada Revenue Agency / Taxpayers' Ombudsman. : Rv10-14/2017E-PDF

“The CRA’s CPP/EI Rulings program issues rulings that determine whether a worker is an employee or is self-employed, and whether the worker’s employment is pensionable under the CPP or insurable for EI purposes. A ruling can also determine the amount of pensionable or insurable earnings a worker has and whether the worker or payer has to pay CPP contributions and EI premiums. It may also determine the number of insurable hours an employee has in insurable employment. The CRA’s ruling on a worker’s or payer’s requirement to contribute to CPP and/or EI may affect the worker’s ability to receive these benefits in the future. For this reason, the CRA’s decisions must be explained to the worker or payer in a clear and effective way that allows them to understand the CRA’s reason(s) for its decisions. The Office of the Taxpayers’ Ombudsman received complaints from workers and payers stating that the CPP/EI rulings letters did not provide a sufficient explanation to understand the CRA’s decision. These workers and payers claimed the letters only gave them references to the applicable legislation, not the specific facts that led to the rulings officer’s decision. Without a complete explanation, they were uncertain as to why the CRA made the ruling and whether they should appeal it. In reviewing the complaints, we identified a secondary issue. We noted the workers and payers were unaware of the consequences that resulted from a change to the definition of their employment relationship. As a result, we included this issue as a part of our examination”--Summary, p. 5-6.

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