Employee or Self-employed

RC4110(E) Rev.23

The CRA's publications and personalized correspondence are available in braille, large print, e-text, or MP3. For more information, go to About multiple formats or call 1-800-959-5525.

La version française de ce guide est intitulée Employé ou travailleur indépendant.

Is this guide for you

Use this guide if you are:

• a payer or employer
• a worker

It will help you understand how to decide a worker's employment status.

Before you start

Employee or self-employed worker

It is important to decide whether a worker is an employee or a self-employed individual. Employment status directly affects a person's entitlement to employment insurance (EI) benefits under the Employment Insurance Act. It can also have an impact on how a worker is treated under other legislation such as the Canada Pension Plan and the Income Tax Act.

The facts of the working relationship as a whole decide the employment status.

In an employer-employee relationship, the payer is considered an employer and the worker an employee. Employers are responsible for deducting Canada Pension Plan (CPP) contributions, EI premiums, and income tax from remuneration, or other amounts they pay to their employees. Employers must remit these deductions along with their share of CPP contributions and EI premiums to the Canada Revenue Agency (CRA).

An employer who fails to deduct the required CPP contributions or EI premiums has to pay both the employer's share and the employee's share of any contributions and premiums owing, plus penalties and interest. For more employer information, go to Payroll.

If the worker is a self-employed individual, they must operate a business and be engaged in a business relationship with the payer.

For more information, go to Businesses taxes.

Employment insurance for self-employed individuals

Some self-employed individuals may be eligible for employment insurance special benefits by contributing to the plan.

For more information, visit Service Canada.

Self-employed individuals in Quebec may be eligible for benefits under the Quebec Parental Insurance Plan (QPIP). For more information, visit Revenu Québec.

Requesting a ruling

If a worker or payer is not sure of the worker's employment status, either can ask the CRA for a ruling. A ruling shows whether a worker is an employee or self‑employed, and whether that worker's employment is pensionable or insurable. 

To ask for a CPP/EI ruling, you can:

• log in to My Business Account if you are a payer and select "Request a CPP/EI Ruling" 
• log in to My Account if you are a payer or a worker and select "Request a CPP/EI Ruling"
• ask your authorized representative to request a ruling for you. They can log in to Represent a Client and select "Request a CPP/EI Ruling"
• write a letter or print and complete Form CPT1, Request for a CPP/EI Ruling – Employee or Self-Employed? and mail it to your designated tax services office

 

Time limit for requesting a ruling

A worker or a payer can request a ruling by June 29 of the year following the year to which the question relates. For example, if the employment took place in 2023, the ruling request has to be made no later than June 29, 2024. When June 29 falls on a Saturday or a Sunday, your request is considered on time if the CRA receives it or if it is postmarked on or before the next business day.

Ruling period that applies to a decision

A ruling applies to a specific period or periods of employment. A decision letter will include the names of the worker and the payer, and whether the employment is pensionable or insurable, or both, for the period(s) of employment. Unless a decision is appealed, it is final.

If the terms and conditions of the employment change after the ruling is issued, and you do not know if the employment is pensionable or insurable, or both, you can ask for another ruling.

Employment status

Certain factors have to be considered when deciding if a worker is an employee or a self-employed individual.

These factors differ if the contract is formed in the province of Quebec or in any other province or territory. Usually, the province or territory where the contract was formed will decide which set of factors to use.

Deciding a worker's employment status in a province or territory other than Quebec

When the CRA examines whether a person is an employee or a self-employed individual, the key question to ask is whether the person is engaged to carry out services as a person in business on their own account, or as an employee. To do this, we examine the total relationship between the worker and the payer, using a two-step approach.

Step 1

The CRA asks the worker and the payer what their intent was when they entered into the working arrangement. Did the two parties intend to enter into a contract of service (employer-employee relationship) or did they intend to enter into a contract for services (business relationship)?

The CRA needs to know how they defined their working relationship and why they defined it as such.

Sometimes the intention is clear and both parties are in agreement (common intent). Sometimes the intent can be found in a written agreement. Sometimes the two parties have a different understanding as to the status of their working relationship, in which case there is no common intent.

To decide the parties’ intentions, the CRA gets a copy of the contract, or testimony by the parties and examines the parties’ actions. Both parties’ intentions form part of the context of the employment that the CRA analyses.

Step 2

The CRA asks the worker and the payer questions that will help us understand the working relationship and allow us to verify whether the intent of the parties is reflected in the facts.

These questions relate to the following elements:

• the level of control the payer has over the worker's activities
• whether the worker or payer provides the tools and equipment
• whether the worker can subcontract the work or hire assistants
• the degree of financial risk the worker takes
• the degree of responsibility for investment and management the worker holds
• the worker's opportunity for profit
• any other relevant factors, such as written contracts

The CRA looks at the answers separately for each element and then together.

The CRA considers whether they reflect the stated intention and decides if the actual working conditions are more consistent with a contract of service or with a contract for services.

Factors to consider

To help you understand the process, the CRA explains each factor below and provides some indicators that show that the worker may be an employee or a self-employed individual.

Control

Control is the ability, authority, or right of a payer to exercise control over a worker concerning the manner in which the work is done and what work will be done.

Degree of control or independence

Consider the degree of control held by the payer or the degree of independence held by the worker.

The actual degree of control will vary with the type of work and the skills of the worker.

Deciding the degree of control can be difficult when examining the employment of professionals such as engineers, doctors, and IT consultants. Because of their expertise and specialized training, they may need little or no specific direction in their daily activities. When examining the factor of control, it is necessary to focus on both the payer's control over the worker's daily activities and the payer's influence over the worker.

Payer's right to exercise control

It is the right of the payer to exercise control that is relevant, not whether the payer actually exercises this right.

It is the control of a payer over a worker that is relevant and not the control of a payer over the end result of a product or service purchased.

Indicators showing that the worker is an employee

• The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how and when the work is carried out
• The payer controls the worker with respect to both the results of the work and the method used to do the work
• The payer chooses and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship
• The payer decides what jobs the worker will do
• The payer chooses to listen to the worker's suggestions but has the final word
• The worker requires permission to work for other payers while working for this payer
• Where the schedule is irregular, priority on the worker's time is an indication of control over the worker
• The worker receives training or direction from the payer on how to do the work. The overall work environment between the worker and the payer is one of subordination

Indicators showing that the worker is a self-employed individual

• A self-employed individual usually works independently
• The worker does not have anyone overseeing their activities
• The worker is usually free to work when and for whom they choose and may provide their services to different payers at the same time
• The worker can accept or refuse work from the payer
• The working relationship between the payer and the worker does not present a degree of continuity, loyalty, security, subordination, or integration, all of which are generally associated with an employer-employee relationship

Tools and equipment

Consider if the worker owns and provides tools and equipment to accomplish the work. Contractual control of, and responsibility for, an asset in a rental or lease situation is also considered under this factor.

What is relevant is the significant investment in the tools and equipment along with the cost of replacement, repair, and insurance. A worker who has made a significant investment is likely to retain a right over the use of these assets, diminishing the payer's control over how the work is carried out. In addition, such a significant investment may place the worker at a risk of a financial loss.

Self-employed individuals often supply the tools and equipment required for a contract. As a result, the ownership of tools and equipment by a worker is more commonly associated with a business relationship.

However, employees sometimes also have to provide their own tools. The courts have acknowledged that because a worker is required to provide tools of the trade, this does not in itself mean that the worker is a self-employed individual. For example, many skilled tradespeople such as auto mechanics have to supply their own tools, even if they are full-time employees.

Indicators showing that the worker is an employee

• The payer supplies most of the tools and equipment the worker needs. In addition, the payer is responsible for repair, maintenance, and insurance costs
• The payer retains the right of use over the tools and equipment provided to the worker
• The worker supplies the tools and equipment and the payer reimburses the worker for their use

Indicators showing that the worker is a self-employed individual

• The worker provides the tools and equipment needed for the work. In addition, the worker is responsible for the costs of repairs, insurance, and maintenance to the tools and equipment
• The worker has made a significant investment in the tools and equipment and the worker retains the right over the use of these assets
• The worker supplies their own workspace, is responsible for the costs to maintain it, and does substantial work from that site

Subcontracting work or hiring assistants

Consider if the worker can subcontract work or hire assistants. This factor can help decide a worker's business presence because subcontracting work or hiring assistants can affect their chance of profit and risk of loss.

Indicators showing that the worker is an employee

• The worker cannot hire helpers or assistants
• The worker does not have the ability to hire and send replacements. The worker has to do the work personally

Indicators showing that the worker is a self-employed individual

• The worker does not have to carry out the services personally. They can hire another party to either do the work or help do the work, and pay the costs for doing so
• The payer has no say in whom the worker hires

Financial risk

Consider the degree of financial risk taken by the worker. Consider if there are any fixed ongoing costs incurred by the worker or any expenses that are not reimbursed.

Usually, employees will not have any financial risk as any expenses will be reimbursed, and they will not have fixed ongoing costs.

Self-employed individuals, on the other hand, can have financial risk and incur losses because they usually pay fixed monthly costs even if work is not currently being done.

Employees and self-employed individuals may be reimbursed for business or travel expenses. Therefore, focus on the expenses that are not reimbursed by the payer.

Indicators showing that the worker is an employee

• The worker is not usually responsible for any operating expenses
• Generally, the working relationship between the worker and the payer is continuous
• The worker is not financially liable if they do not fulfil the obligations of the contract
• The payer chooses and controls the method and amount of pay

Indicators showing that the worker is a self-employed individual

• The worker hires helpers to assist in the work. The worker pays the hired helpers
• The worker does a substantial amount of work from their own workspace and incurs expenses relating to the operation of that workspace
• The worker is hired for a specific job rather than an ongoing relationship
• The worker is financially liable if they do not fulfil the obligations of the contract
• The worker does not receive any protection or benefits from the payer
• The worker advertises and actively markets their services

Responsibility for investment and management

Consider the degree of responsibility for investment and management held by the worker.

Is the worker required to make any investment in order to provide the services?

A significant investment is evidence that a business relationship may exist. You should also consider if the worker is free to make business decisions that affect their profit or loss.

Indicators showing that the worker is an employee

• The worker has no capital investment in the payer's business
• The worker does not have a business presence

Indicators showing that the worker is a self-employed individual

• The worker has capital investment
• The worker manages their staff
• The worker hires and pays individuals to help do the work
• The worker has established a business presence

Opportunity for profit

Consider whether the worker can realize a profit or incur a loss, as this indicates that a worker controls the business aspects of services rendered and that a business relationship likely exists. To have a chance of a profit and a risk of a loss, a worker has to have potential proceeds and expenses, and one could exceed the other.

This factor has to be considered from the worker's perspective, not the payer's. It is for the most part an assessment of the degree to which the worker can control their proceeds and expenses.

Employees normally do not have the chance of a profit and risk of a loss even though their remuneration can vary depending on the terms of their employment contracts. For example, employees working on a commission or piece-rate basis, or employees with a productivity bonus clause in their contract can increase their earnings based on their productivity. This increase in income is not normally viewed as a profit, as it is not the excess of proceeds over expenses.

Employees may have expenses directly related to their employment, such as automobile expenses, and board and lodging costs. Normally, expenses would not place employees at risk of incurring a loss because it is unlikely that the expenses would be greater than their remuneration.

Self-employed individuals normally have the chance of profit or risk of loss, because they have the ability to pursue and accept contracts as they see fit. They can negotiate the price (or unilaterally set their prices) for their services and have the right to offer those services to more than one payer. Self-employed individuals will normally incur expenses to carry out the terms and conditions of their contracts, and to manage those expenses to maximize net earnings. Self-employed individuals can increase their proceeds and/or decrease their expenses in an effort to increase profit.

Employees generally do not share in profits or suffer losses incurred by the payer's business.

The method of payment may help to decide if the worker has the opportunity to make a profit or incur a loss. In an employer-employee relationship, the worker is normally guaranteed a return for the work done and is usually paid on an hourly, daily, weekly, or similar basis.

Similarly, some self-employed individuals are paid on an hourly basis. However, when a worker is paid a flat rate for the work done, it generally indicates a business relationship, especially if the worker incurs expenses in doing the work.

Indicators showing that the worker is an employee

• The worker is not normally in a position to realize a business profit or loss
• The worker is entitled to benefit plans that are normally offered only to employees. These include registered pension plans, and group accident, health, and dental insurance plans

Indicators showing that the worker is a self-employed individual

• The worker can hire a substitute and the worker pays the substitute
• The worker is compensated by a flat fee and incurs expenses in carrying out the services

Deciding a worker's employment status in the province of Quebec

When the CRA examines whether a person is an employee or a self-employed individual in the province of Quebec, the CRA examines the relationship between the worker and the payer, using a three-step approach.

Step 1

The CRA asks the worker and the payer what their intent was when they entered into the working arrangement. Did the two parties intend to enter into a contract of service (employer‑employee relationship) or did they intend to enter into a contract for services (business relationship)?

The CRA needs to know how they defined their working relationship and why they defined it as such.

Sometimes the intention is clear and both parties are in agreement (common intent). Sometimes the intent can be found in a written agreement. Sometimes the two parties have a different understanding of the status of their employment relationship, in which case there is no common intent.

To decide the parties' intentions, the CRA gets a copy of the contract, or testimony by the parties and examines the parties' actions. Both parties' intentions form part of the context of the employment that the CRA analyses.

Step 2

The CRA looks to see if the employment meets the definition of a contract of employment or of a business contract (contract for services) defined in the Civil Code of Québec by considering the following factors:

• carrying out the work
• remuneration
• relationship of subordination

It is important to gather the facts and analyze them in light of the specific context of the employment and the intent of the parties.

Step 3

The CRA compares each party's intentions with their actual working relationship. The CRA decides whether the conditions of the working relationship represent the status that the parties have chosen and that they are consistent with the definitions of the Civil Code of Québec.

Factors to consider

Examine the relationship between the worker and the payer by considering the factors outlined in Step 2.

To help you understand the process, the CRA explains each factor and provides some indicators to show whether a relationship of subordination exists.

Carrying out the work

Whether there is an employer-employee relationship or a business relationship, the worker has to do the work. It can be part-time or full-time for a specified or indeterminate period.

Remuneration

Remuneration means how a worker is paid. It includes all consideration and benefits that have a monetary value. Whether there is an employer-employee relationship or a business relationship, the worker will receive remuneration in exchange for work. The remuneration can be calculated by time, by the piece, or in another manner.

Relationship of subordination

This factor helps distinguish the employer-employee relationship from a business relationship.

The relationship of subordination is the capacity, the authority, or the right of a payer to exercise control over the worker's activities and the manner in which the work is done.

Degree of control or independence

Consider the degree of control held by the payer or the degree of independence held by the worker.

The actual degree of control will vary with the type of work and the skills of the worker.

Deciding the degree of control can be difficult when examining the employment of professionals such as engineers, doctors, and IT consultants. Because of their expertise and specialized training, they may require little or no specific direction in their daily activities. When examining the factor of control, it is necessary to focus on both the payer's control over the worker's daily activities and the payer's influence over the worker.

Payer's right to exercise control

It is the right of the payer to exercise control that is relevant, not whether the payer actually exercises this right.

It is the control of a payer over a worker that is relevant and not the control of a payer over the end result of a product or service that they have purchased.

Indicators showing that the worker is an employee

• The payer directs and controls many elements of how the work is done (such as what, who, where, when, and how).
• The payer controls the worker's absences, such as sick leave or vacation leave.
• The payer controls the worker with respect to the results of the work and the method used to do the work.
• The payer creates the work schedule and establishes the worker's rules of conduct.
• The payer can impose disciplinary actions on a worker.
• The worker has to do the work personally.
• The worker has to remit activity reports to the payer.
• The worker's activities are reserved to a single payer (exclusivity of services).
• The worker receives training or direction from the payer on how to do the work.
• The worker accepts being part of the payer's business to have the latter benefit from his work.
• The parties have inserted a non-competition clause in their written contract.

Indicators showing that the worker is a self-employed individual

• The worker is usually free to work when and for whom they choose and may provide their services to different payers at the same time.
• The worker does not have to carry out the services personally. They can hire another party to either do the work or help do the work.
• The worker can generally choose the time and the manner in which the work will be done.
• The worker does not need to be at the payer's premises.
• The worker can accept or refuse work from the payer.
• The working relationship between the payer and the worker does not present a degree of continuity, loyalty, security, subordination, or integration, all of which are generally associated with an employer-employee relationship.

For more information on CPP/EI matters

For more information on the CPP/EI Rulings Program, go to Canada Pension Plan (CPP) and Employment Insurance (EI) Rulings.

Have you received a CPP/EI ruling

If you received a CPP/EI ruling, and if a worker’s employment has changed from either:

• not pensionable to pensionable
• not insurable to insurable
  or if, on the contrary, the employment has changed from either:
• pensionable to not pensionable
• insurable to not insurable

The CRA has information that could be of interest to you.

To find out more about the possible implications of a CPP/EI Ruling, go to Have you received a CPP/EI ruling

Filing an appeal

If a CPP/EI ruling has been issued and the worker or payer does not agree with the decision, either party has the right to file an appeal within 90 days after being notified of the CPP/EI ruling.

If a CPP/EI payroll deductions assessment has been issued, the payer has the right to file an appeal within 90 days after being notified of that payroll assessment.

However, if you receive a payroll assessment because your payment was not applied to your account correctly, before you file an appeal, the CRA recommends that you call or write to the tax services office or tax centre to discuss it. Many disputes are resolved this way and can save you the time and trouble of appealing.

To appeal a CPP/EI ruling decision or a payroll deductions assessment, you can:

• log in to My Business Account if you are a business owner, and select “Register a formal dispute (Appeal)” for your payroll program account
• log in to My Account if you are an individual, select “Register my formal dispute,” and choose “CPP/EI ruling” in the subject area
• log in to Represent a Client. If you represent a business, select “Register a formal dispute (Appeal)” for a payroll program account. If you represent an individual, select “Register my formal dispute,” and then choose “CPP/EI ruling” in the subject area
• use Form CPT100, Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act, to appeal a CPP/EI ruling
• use Form CPT101, Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act, to appeal a payroll deductions assessment
• write to the chief of appeals at your tax services office explaining why you do not agree with the ruling or payroll deductions assessment and provide all relevant facts. Include a copy of the CPP/EI ruling letter or payroll deductions assessment. The addresses of our tax services offices and tax centres are available at Tax services offices and tax centres.

For more information on how to appeal a CPP/EI ruling decision or a payroll deductions assessment, see Booklet P133, Your Appeal Rights – Canada Pension Plan and Employment Insurance Coverage.

CPP/EI Explained – Interpretive articles

Series of CPP/EI Explained articles for workers and employers on matters relating to CPP and EI. You can find the series at CPP/EI Explained.

Topics:

• Administration of the Canada Pension Plan and the Employment Insurance Act
• Agriculture and horticulture
• Barbers and hairdressers
• Casual employment
• Catering service workers
• Circus and fair
• Construction workers
• Couriers
• Employer restructuring / Succession of employers
• Employment outside Canada and Canada's international social security agreements
• Fishers
• Heavy machinery workers
• Indian workers and the Canada Pension Plan
• Information technology consultants
• Insurable hours
• Not dealing at arm's length for purposes of the Employment Insurance Act (EIA)
• Pensionable and insurable earnings
• Placement/Employment agencies
• Police forces and extra duty
• Post-doctoral fellows
• Real estate agents
• Religious sects and the Canada Pension Plan
• Rescue operations / Abating a disaster
• Responsibilities, benefits and entitlements for employees and self-employed workers
• Tenure of office
• Tips and Gratuities
• Truck drivers
• Wage-loss replacement plans

Special situations

Special rules concerning CPP, EI, and income tax apply to the following occupations or situations:

• barbers and hairdressers
• taxi drivers and drivers of other passenger-carrying vehicles
• emergency services volunteers
• employees of a temporary help service firm
• employing a caregiver, baby sitter, or domestic worker
• employment in Canada by certified non-resident employers
• employment outside Canada
• fishers
• Indian employees
• placement and employment agency workers
• seasonal agricultural workers program
• special or extra duty pay for police officers

For more information on special situations, see Chapter 7 of Guide T4001, Employers' Guide – Payroll Deductions and Remittances, or go to Payroll.

Court decisions

• Wiebe Door Services Ltd. v Canada (M.N.R.) [1986] 3 F.C. 553 (A-531-85)
• Standing v Canada (M.N.R.) [1992] F.C.J. no. 890 (A-857-90)
• Sagaz Industries Canada Inc. v 671122 Ontario Ltd. 2001 SCC 59 (27820)
• Wolf v Canada 2002 FCA 96 (A-563-00)
• 9041-6868 Québec Inc. v Canada (M.N.R) 2005 FCA 334 (A-559-04)
• Royal Winnipeg Ballet v Canada (M.N.R.) 2006 FCA 87 (A-443-04)
• Combined Insurance Company of America v Canada (M.N.R.) 2007 FCA 60 (A-469-05)
• Grimard v Canada 2009 FCA 47 (A-39-08)
• TBT Personnel Services Inc. v Canada 2011 FCA 256 (A-388-10)
• 1392644 Ontario Inc. (Connor Homes) v Canada (National Revenue) 2013 FCA 85 (A-117-12, A-118-12, A-122-12, A-125-12, A-126-12, A-127-12)

Legislative references

• Paragraph 5(1)(a) of the Employment Insurance Act
• Paragraph 6(1)(a) of the Canada Pension Plan
• Articles 2085 to 2129 of the Civil Code of Québec

Legal material

ARCHAMBAULT, Pierre: Contract of Employment: Why Wiebe Door Services Ltd. Does Not Apply in Quebec and What Should Replace It, and The Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism: Second Collection of Studies in Tax Law, Montreal, APFF, 2005

Digital services

Handle your business taxes online

My Business Account lets you view and manage your business taxes online.

Use My business Account throughout the year to:

• make a payment online to the CRA with My Payment, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post
• request a payment search
• file or amend information returns without the web access code
• submit documents to the CRA
• manage authorized representatives and authorization requests
• register to receive email notifications and to view mail from the CRA in My Business Account
• manage addresses, direct deposit information, program account names, operating names, phone numbers, and business numbers in your profile
• view and pay account balances
• calculate and pay instalment payments
• provide a nil remittance
• transfer a misallocated payment
• track the progress of certain files you have submitted to the CRA
• submit a audit inquiry
• download reports
• request relief of penalties and interest
• manage multi‑factor authentication settings

To sign in to or register for the CRA's digital services, go to:

• My business Account, if you are a business owner
• Represent a Client, if you are an authorized representative.

For more information, go to E-services for Businesses.

Receive your CRA mail online

Register for email notifications to find out when your CRA mail, like your PD7A – Statement of account for current source deductions, and remittance voucher, is available in My Business Account.

For more information, go to Email notifications from the CRA – Businesses.

Create a pre-authorized debit agreement from your Canadian chequing account

A pre-authorized debit (PAD) is a secure online self-service payment option for individuals and businesses to pay their taxes. A PAD lets you authorize withdrawals from your Canadian chequing account to pay the CRA. You can set the payment dates and amounts of your PAD agreement using the CRA’s secure My Business Account service at My Business Account. PADs are flexible and managed by you. You can use My Business Account to view your account history and modify, cancel, or skip a payment. For more information, go to Pay by pre-authorized debit.

For more information

If you need help

If you need more information after reading this guide, go to Payroll or call 1-800-959-5525.

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.  

Forms and publications

The CRA encourages you to file your return. If you need a paper version of the CRA’s forms and publications, go to Forms and publications or call 1-800-959-5525.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to our electronic mailing lists, go to Electronic mailing lists.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

You have the right to file an appeal if you disagree with an assessment, determination, or decision.

For more information, go to File and Objection.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information, go to Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

1. Try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information, go to Contact information.
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee’s supervisor.
3. If the problem is still not resolved, you can file a service related complaint by filling out Form RC193, Service-Feedback. For more information and to learn how to file a complaint, go to Service-Feedback. 

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers’ Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaints.

For more information, go to Complaints and disputes.

Due dates

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or it is processed at a Canadian financial institution on or before the next business day.

For more information, go to Payroll.

Tax services office (TSO)

Fax or mail your ruling request with a copy of relevant documents to the CPP/EI Rulings Division in the province or territory of your residence or place of business according to the table below.

For a complete list of our tax services offices, go to Tax services offices and tax centres.