A Canada Pension Plan and employment insurance (CPP/EI) ruling is an official decision made by an authorized officer of the Canada Revenue Agency (CRA).

The ruling confirms:

• Whether a worker is an employee or is self-employed
• Whether the worker's employment is pensionable, insurable, or both.

A ruling can also show the amount of pensionable or insurable earnings a worker has, and whether the worker or payer has to pay CPP contributions or EI premiums. In addition, it can show the number of hours of insurable employment an employee has.

A ruling may also include information on the CRA's other responsibilities.

Learn more: Administration of the Canada Pension Plan and the Employment Insurance Act

Sections

Who can ask the CRA for a ruling

Who can request a CPP/EI ruling from the CRA

When to ask for a ruling

Time limit to request a ruling

How to ask for a ruling

Determine which method you can use to request a ruling

Our review and decision

What to expect after the CRA receives a request

After a ruling has been made

The possible implications of a ruling and what to do if you disagree with the ruling