EI, OAS and CPP Rulings

Written by Shannon Warawa, CPA, CA on Mar. 28, 2017

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.

Shannon Warawa, CPA, CA

Manager

Shannon completed her Bachelor of Commerce from the University of Alberta in 1999. She articled with PricewaterhouseCoopers and Howard Kirkpatrick Associates and obtained her CA designation in January 2004.

Since joining KWB in September 2005, her role has evolved from preparer to manager and mentor. She takes pride in sharing her knowledge with junior members of the KWB team and watching their confidence grow as they gain experience.

Shannon is a member of the KWB Manager Team. She is also the first point of contact for the majority of clients handling the affairs of a deceased parent or spouse.

Shannon is married to her high school sweetheart. After 30 years they still make each other laugh. She has 3 children – an angelic daughter and 2 spirited sons. She loves spending time with family and hosting holiday and birthday gatherings.

Shannon has volunteered for the Heart and Stroke Foundation and served as Parent Council Treasurer for many years at her children’s elementary school as well as team treasurer for her sons’ hockey and lacrosse teams.
Away from work, Shannon enjoys summer camping trips to B.C. where her and her family like checking out local farmers’ markets, playing cards on the beach, and hiking to nearby waterfalls. She also enjoys reading and book club, cheering at her children’s sports games, and her weekly boot camp classes.

Shannon's Contact Information

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