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

Shannon Warawa, CPA, CA

Manager

Shannon Warawa joined KWB in September 2005. Shannon received her Bachelor of Commerce from the University of Alberta in 1999. After articling with PricewaterhouseCoopers for three years, she was employed with Howard Kirkpatrick Associates during which time she obtained her C.A. designation. She marked practice questions for the 2004 Uniform Evaluation. In 2017, her name was added to the coveted Bunnock trophy when her team took 1st place in KWB’s 10th Annual Bunnock Tournament.

Shannon works part-time, is married and has 3 children. Away from work, she enjoys camping trips with her family, reading, attending her children’s basketball, hockey and lacrosse games. She has also been the volunteer Treasurer on the Parent Council of her children’s elementary school for the last number of years.

Shannon's Contact Information

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