Form CPT1, Request for a CPP/EI Ruling

What is Form CPT1?

Form CPT1, "Request for a CPP/EI Ruling – Employee or Self-Employed", is a Canada Revenue Agency (CRA) form. A worker, a payer or an authorized representative completes it to request a ruling as to whether a worker's employment is pensionable, insurable or both. The CRA's guide on employment status explains that a ruling shows whether a worker is an employee or self-employed, and whether that worker's employment is pensionable or insurable.

The blank on this page is edition CPT1 E (25).

The form says not to use it to ask for a refund of overdeducted Canada Pension Plan (CPP) contributions or employment insurance (EI) premiums.

When can a ruling be requested?

The form states that the CRA makes CPP/EI rulings only in situations where employment has started, is ongoing or has ended. Its instructions set a time limit: "To ask for a ruling for a given year, you have to send your request by June 29 of the next year." When June 29 falls on a Saturday or a Sunday, the form counts a request received or postmarked on or before the next business day as on time. The CRA's guide on employment status adds that a ruling applies to a specific period or periods of employment, and that another ruling can be requested if the terms and conditions of the employment change after the ruling is issued and it is not known whether the employment is pensionable or insurable.

What is on the form?

The form asks the reader to read the instructions and information on pages 3 and 4 before filling it out. It has five parts:

• Part A – Request: who is asking for the ruling (the worker, the worker's representative, the payer or the payer's representative) and why.
• Part B – Period of employment: the start date and, if applicable, the end date, or a box for ongoing employment.
• Part C – Worker: the worker's name, social insurance number, mailing address, occupation and telephone numbers.
• Part D – Payer: the legal business name, the business number, the mailing address and the contacts who can give the CRA information on the day-to-day operation of the business and on the employment conditions of the worker.
• Part E – Declaration: the person asking for the ruling prints their name and title, signs and dates the form.

For a request made because of an employer restructuring, the form says to fill out only parts D and E and to include a copy of the contractual agreement with the former employer.

If a request involves multiple workers or multiple payers, the form asks for an attached list with the Part C or Part D information for each. A representative attaches the client's consent form (AUT-01 or CPT139) or a letter authorizing the CRA to discuss confidential matters with the representative, unless one is already on file. The form also asks for supporting documents where possible, for example a copy of any employment contract when it is not clear whether a worker is an employee or self-employed.

Where does the form go?

The completed form is sent by mail or fax, along with any supporting documents, to the tax services office in the province or territory of the requester's residence or place of business; the form has a table of addresses and fax numbers. The form adds that a CPP/EI ruling can also be requested online. After the review, an officer sends a letter to the worker and to the payer, and to any representatives, to inform them of the decision.