Rules Amending the Social Security Tribunal Rules of Procedure (Employment Insurance Appeals): SOR/2026-45

Canada Gazette, Part II, Volume 160, Number 6

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SOR/2026-45 March 12, 2026

DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPMENT ACT

Whereas, under subsection 45.1(2)^{footnote a} of the Department of Employment and Social Development Act ^{footnote b}, the Minister of Employment and Social Development has approved the making of the annexed Rules Amending the Social Security Tribunal Rules of Procedure (Employment Insurance Appeals);

Therefore, the Chairperson of the Social Security Tribunal makes the annexed Rules Amending the Social Security Tribunal Rules of Procedure (Employment Insurance Appeals) under subsection 45.1(2)^{footnote a} of the Department of Employment and Social Development Act ^{footnote b}.

Ottawa, March 10, 2026

Shirley Netten
Chairperson of the Social Security Tribunal

Rules Amending the Social Security Tribunal Rules of Procedure (Employment Insurance Appeals)

Amendments

1 (1) Paragraph 2(2)(c) of the Social Security Tribunal Rules of Procedure ^{footnote 1} is repealed.

(2) Subsection 2(3) of the Rules is replaced by the following:

Appeal Division

(3) The Tribunal’s Appeal Division decides appeals from General Division decisions and Board of Appeal decisions.

2 Paragraph 3(h) of the Rules is replaced by the following:

• (h) Part 8 sets out specific rules for Employment Insurance appeals at the Appeal Division; and

3 (1) The definitions appeal, appellant, Employment Insurance appeal and permission to appeal in section 5 of the Rules are replaced by the following:

appeal

means an appeal to the Tribunal under Part 5 of the Department of Employment and Social Development Act. It includes an application for permission to appeal a General Division decision to the Appeal Division in an Income Security appeal. (appel)

appellant

means

• (a) the person who appeals a reconsideration decision to the General Division; or
• (b) the person who appeals a General Division or Board of Appeal decision to the Appeal Division.

At the Appeal Division, the appellant may be the Minister or the Commission. (appelant)

Employment Insurance appeal

means an appeal from a reconsideration decision that the Commission made under the Employment Insurance Act. It includes an appeal from a General Division Employment Insurance decision or Board of Appeal decision to the Appeal Division. (appel en assurance-emploi)

permission to appeal

means leave to appeal a General Division decision to the Appeal Division under section 58.1 of the Department of Employment and Social Development Act. (permission de faire appel)

(2) The definition Employment Insurance appeal in section 5 of the Rules is replaced by the following:

Employment Insurance appeal

means an appeal from a Board of Appeal decision to the Appeal Division. (appel en assurance-emploi)

(3) Paragraphs (b) to (d) of the definition party in section 5 of the Rules are replaced by the following:

• (b) the appellant and any other party at the General Division or the Board of Appeal, for appeals at the Appeal Division; and
• (c) any person added as a party under section 33. (partie)

(4) Paragraph (c) of the definition party in section 5 of the Rules is replaced by the following:

• (c) the appellant and any other party at the General Division or the Board of Appeal, for appeals at the Appeal Division; and

(5) The definition reconsideration decision in section 5 of the Rules is amended by adding “or” at the end of paragraph (a.1), by striking out “or” at the end of paragraph (b) and by repealing paragraph (c).

(6) The definition reconsideration request in section 5 of the Rules is amended by adding “or” at the end of paragraph (a.1), by striking out “or” at the end of paragraph (b) and by repealing paragraph (c).

(7) Section 5 of the Rules is amended by adding the following in alphabetical order:

Board of Appeal

means the Employment Insurance Board of Appeal. (Conseil d’appel)

4 The heading before section 24 of the Rules is replaced by the following:

Appealing a Decision in an Income Security Appeal

5 The portion of subsection 24(1) of the Rules before paragraph (a) is replaced by the following:

How to appeal a reconsideration decision to the General Division

24 (1) To appeal a reconsideration decision in an Income Security appeal, an appellant must file a notice of appeal with the Tribunal’s General Division. The notice must include

6 Section 25 of the Rules is repealed.

7 (1) Subsections 26(2) and (3) of the Rules are replaced by the following:

When to file the application for permission to appeal

(2) The appellant must file the application for permission to appeal by the deadline set out in section 57(1.1) of the Department of Employment and Social Development Act.

Getting permission to appeal

(3) To be granted permission to appeal, the appellant must show that at least one of the criteria set out in section 58.1 of the Department of Employment and Social Development Act is met.

(2) Subsection 26(2) of the Rules is replaced by the following:

When to file the application for permission to appeal

(2) The appellant must file the application for permission to appeal by the deadline set out in section 57(1) of the Department of Employment and Social Development Act.

8 The Rules are amended by adding the following after section 26:

Appealing a Decision in an Employment Insurance Appeal

How to appeal a Board of Appeal decision to the Appeal Division

26.1 (1) To appeal a Board of Appeal decision, an appellant must file a notice of appeal with the Tribunal’s Appeal Division. The notice must include

• (a) the appellant’s full name;
• (b) the appellant’s contact information;
• (c) the appellant’s reasons for appealing;
• (d) a copy of the Board of Appeal decision; and
• (e) contact information, if known, for any other person, other than the Commission, who was a party at the Board of Appeal.

Identifying number

(2) The Tribunal may ask an appellant to include a social insurance number, a Canada Revenue Agency business number or any other identifying number with their notice of appeal. The appellant must provide the number that the Tribunal asks for.

When to file the notice of appeal

(3) The appellant must file the notice of appeal by the deadline set out in section 54.2(1) of the Department of Employment and Social Development Act.

Confirming the notice of appeal was received

(4) The Tribunal notifies the appellant when it receives their notice of appeal.

Receiving a Board of Appeal decision

(5) A Board of Appeal decision is considered received by the appellant

• (a) 10 days after the day it was sent, if the decision is sent by regular mail;
• (b) on the date of the delivery confirmation receipt, if the decision is sent by registered mail or courier; or
• (c) on the next business day, if the decision is sent by email or another electronic method.

Exception

(6) The Tribunal applies section 26.1(5) unless the appellant shows why the Tribunal should not do so.

How to appeal a General Division decision to the Appeal Division

26.2 (1) To appeal a General Division decision in an Employment Insurance appeal, an appellant must file a notice of appeal with the Tribunal’s Appeal Division. The notice must include

• (a) the appellant’s full name;
• (b) the appellant’s contact information;
• (c) the appellant’s reasons for appealing; and
• (d) a copy of the General Division decision, the date of the General Division decision or the General Division file number.

When to file the notice of appeal

(2) The appellant must file the notice of appeal by the deadline set out in section 57(1) of the Department of Employment and Social Development Act.

Confirming the notice of appeal was received

(3) The Tribunal notifies the appellant when it receives their notice of appeal.

9 Section 26.2 of the Rules is repealed.

10 Subsection 33(1) of the Rules is replaced by the following:

When the Tribunal automatically adds a party

33 (1) The Tribunal must add a person as a party to an Income Security appeal when the Minister notifies the Tribunal of that person under section 65 of the Department of Employment and Social Development Act.

11 (1) Paragraphs 40(a) to (d) of the Rules are replaced by the following:

• (a) an Income Security appeal at the General Division;
• (b) an Income Security appeal at the Appeal Division; and
• (c) an Employment Insurance appeal, if the appeal is about a question of constitutional law.

(2) Section 40 of the Rules is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

• (d) an Employment Insurance appeal at the Appeal Division, if the appeal is from a Board of Appeal decision and is about a question of constitutional law.

12 (1) The portion of subsection 41(1) of the Rules before paragraph (a) is replaced by the following:

How to notify the Tribunal about a witness

41 (1) If a party wants to have a witness testify in an Income Security appeal or in an Employment Insurance appeal that is about a question of constitutional law, the party must file a notice with the Tribunal by the filing deadline. The notice must include the following information:

(2) The portion of subsection 41(1) of the Rules before paragraph (a) is replaced by the following:

How to notify the Tribunal about a witness

41 (1) If a party wants to have a witness testify, the party must file a notice with the Tribunal by the filing deadline. The notice must include the following information:

13 Subsection 42(1) of the Rules is replaced by the following:

If a party files evidence or written arguments after a deadline

42 (1) The Tribunal must not consider any evidence or written argument that a party files after a filing deadline set by the Tribunal unless it gives the party permission to use that evidence or written argument.

14 Sections 50 to 53 of the Rules and the heading after section 53 are replaced by the following:

What Part 8 is about

50 This Part sets out specific rules for Employment Insurance appeals at the Appeal Division.

15 Sections 54 and 55 of the Rules are replaced by the following:

Notifying the Board of Appeal

54 (1) The Tribunal notifies the Board of Appeal when an appellant files a notice of appeal from a Board of Appeal decision.

Sending the Tribunal the appeal record

(2) Within seven business days after the day the Tribunal notifies the Board of Appeal, the Board of Appeal must send the Tribunal

• (a) contact information for any party, if the Tribunal asks for it; and
• (b) the appeal record, which must include a copy of the following:
  • (i) the Commission’s reconsideration file sent to the Board of Appeal,
  • (ii) all other documents that were before the Board of Appeal members when reaching their decision, including all documents a party sent the Board of Appeal (such as forms, letters, evidence and arguments) and all documents the Board of Appeal sent a party (such as notices, letters and decisions), and
  • (iii) any recording of the hearing.

Filing in a single organized file

(3) The documents referred to in section 54(2)(b)(ii) must be filed in a single organized file.

Filing in a specific form and manner

(4) The Tribunal may require that the Board of Appeal file any document referred to in section 54(2)(b)(ii) or any recording referred to in section 54(2)(b)(iii) in a specific form and manner.

Sending copies to parties

(5) The Tribunal must send the parties a copy of the documents in the appeal record. If the appeal record includes a recording of the hearing and a party asks for a copy of it, the Tribunal must send a copy to all parties.

Sending filing deadlines

55 (1) The Tribunal must send the parties the deadlines for filing arguments.

Questions of constitutional law

(2) If an appeal is about a question of constitutional law, the deadlines may include deadlines for filing evidence.

If a party is filing evidence or arguments

(3) Parties must file any evidence or arguments by the filing deadlines.

Changing the filing deadlines

(4) The Tribunal may change the filing deadlines if it considers the change necessary. The Tribunal must then send the parties the new deadlines.

16 The Rules are amended by adding the following after section 59:

Sending a copy of the decision to the Board of Appeal

60 For Employment Insurance appeals at the Appeal Division, the Appeal Division sends a copy of its final decision to the Board of Appeal if the appeal is from

• (a) a Board of Appeal decision; or
• (b) a General Division Employment Insurance decision that is being referred back to the Board of Appeal for reconsideration.

17 Section 60 of the Rules is replaced by the following:

Sending a copy of the decision to the Board of Appeal

60 For Employment Insurance appeals, the Appeal Division sends a copy of its final decision to the Board of Appeal.

Transitional Provision

18 An appeal from a General Division Employment Insurance decision to the Appeal Division is to be dealt with in accordance with the Social Security Tribunal Rules of Procedure as they read immediately before the day on which this section comes into force.

Coming into Force

19 (1) Subject to subsection (2), these Rules come into force on the day on which section 634 of the Budget Implementation Act, 2023, No. 1, chapter 26 of the Statutes of Canada, 2023, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.

(2) Subsection 1(1), section 2, subsections 3(2), (3), (5) and (6) and 7(2), sections 9 and 10, subsections 11(1) and 12(2) and sections 13, 14, 17 and 18 come into force on the day on which section 635 of the Budget Implementation Act, 2023, No. 1, chapter 26 of the Statutes of Canada, 2023, comes into force.

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the Rules.)

Issues

The Social Security Tribunal Rules of Procedure (the Rules) came into force in December 2022. Amendments to the Rules are now needed to reflect changes to the Employment Insurance (EI) appeal process.

The Government of Canada amended the Department of Employment and Social Development Act (DESDA) to establish the Employment Insurance Board of Appeal (BOA). On a date set by Order in Council, the BOA will replace the Social Security Tribunal’s (SST) General Division — Employment Insurance (GD-EI) section for first level EI appeals. The BOA and GD-EI will run in parallel for a period of time to allow GD-EI to finish appeals in progress at the time the BOA starts operation. The SST’s Appeal Division (AD) will hear appeals of the BOA’s decisions. The appeal process at the AD will be simplified by removing the requirement for permission to appeal. On another date set by Order in Council, GD-EI will cease operations.

Background

The SST is an independent administrative tribunal that decides appeals regarding benefits under the Employment Insurance Act, the Canada Pension Plan, the Old Age Security Act and the Canada Disability Benefit Act. The SST has two divisions: the General Division (GD) and the AD.

The intent of an administrative tribunal is to be less formal, more expeditious and more accessible than the courts. Since 2018, the SST has shifted to a client-centric approach. Its processes are designed with a focus on the people it serves, facilitating access to justice, and being transparent about its program performance.

The SST’s structure and decision-making power come from Part 5 of the DESDA.

In 2022, the DESDA was amended to simplify the Income Security appeals process at the SST’s AD. The Social Security Tribunal Regulations were repealed and replaced with rules written in plain language designed from a user perspective, allowing self-represented claimants to easily navigate the appeal process.

On June 22, 2023, the Budget Implementation Act, 2023, No. 1 (BIA) received royal assent. Division 38 of the BIA included amendments to the DESDA. Specifically, Division 38 of the BIA

• created a new EI BOA to hear appeals of the Canada Employment Insurance Commission’s reconsideration decisions in EI;
• simplifies the appeal process of the AD of the SST by removing the requirement for permission to appeal EI decisions and modifies the grounds of appeal for appeals to the AD of BOA’s decisions; and
• ends the operations of the GD-EI section of the SST.

The amendments to the DESDA, which establish the Board of Appeal and provide for the administration of the Board of Appeal, are already in force.

Other amendments will come into force via an Order in Council. For a period, both the BOA and the GD-EI of the SST will run in parallel to allow GD-EI time to conclude in-progress first level EI appeals. A final Order in Council will be required to conclude the operations of the GD-EI section.

These changes directly impact the SST appeal procedures requiring amendments to the Rules.

Objective

There are two sets of amendments to the Rules:

• The first set of amendments sets out the procedures for appeals of BOA decisions to the SST’s AD and changes to the appeal process at the AD.
• The second set of amendments reflects the end of SST’s GD-EI operations.

Description

First set of amendments — BOA commences its operations and changes to EI appeals take effect

At the GD, the Rules account for the procedures needed for the GD-EI to continue hearing and deciding EI appeals filed with the SST before the commencement of operations of the BOA (during the period where GD-EI operates at the same time as the BOA).

At the AD, the Rules set out procedures for appeals of BOA decisions, including procedures for

• how to file an appeal of a BOA decision and the information that must be included in the notice of appeal;
• notifying the BOA when a BOA decision is appealed, obtaining the appeal record from the BOA and sending copies to the parties;
• setting and sending deadlines for filing arguments to the parties, as well as deadlines for filing evidence and how to notify the AD about a witness when the appeal is about a question of constitutional law; and
• sending a copy of the AD’s final decision to the BOA.

The Rules related to the procedures for permission to appeal EI matters to the AD are rescinded further to the changes in the DESDA.

Second set of amendments — SST GD-EI concludes its operations

At this stage, the Rules reflect the end of the operations of the GD-EI at the SST by removing references to GD-EI from the Rules. All EI appeals of reconsideration decisions rendered by the Canada Employment Insurance Commission would be managed by the BOA.

Regulatory development

Consultation

The SST conducted a public consultation by publishing the draft Rules on its website from December 9, 2024, to January 9, 2025.

The SST did not receive any comments about the draft Rules amendments for EI appeals.

Indigenous engagement, consultation and modern treaty obligations

In accordance with the Cabinet Directive on the Federal Approach to Modern Treaty Implementation, an assessment of modern treaty implications was conducted for these amendments. Since the amendments are procedural in nature, the SST does not believe that they will have an impact on modern treaty obligations.

Regulatory analysis

Benefits and costs

No additional costs to appellants are expected as a result of the amendments to the Rules.

The Rules are expected to contribute to the efficiency of EI appeals at the AD. They are also intended to facilitate simple, quick and fair proceedings.

Small business lens

The small business lens does not apply to these amendments, as there are no incremental costs to small businesses.

One-for-one rule

The one-for-one rule does not apply to these amendments, as there is no change in administrative costs to businesses.

Regulatory cooperation and alignment

The Rules align with Employment and Social Development Canada-led reforms.

It was not necessary for the SST to consider other regulatory cooperation options. The Rules apply only to parties involved in appeals before the SST, which means there is no possibility for there to be regulatory differences or duplicative requirements and processes with other jurisdictions.

Effects on the environment

In accordance with the Cabinet Directive on Strategic Environmental and Economic Assessment, a preliminary scan concluded that a strategic environmental assessment is not required.

Gender-based analysis plus

Considering the SST’s mandate and its commitment to user-centred design, the Rules are written for and are responsive to the diverse population groups that use the SST’s appeal system, including people with low income, persons with disabilities, seniors and persons without higher education. The SST continually analyzes disaggregated user data to ensure its processes remain accessible to all people.

The SST does not anticipate that the Rules will have a negative or disproportionate impact on historically disadvantaged or vulnerable groups. On the contrary, the Rules are structured so that all users can better understand and navigate the appeal process and fully participate in their appeal.

Implementation, compliance and enforcement, and service standards

There are two sets of amendments to the Rules:

• The first set of amendments that reflects the changes to EI appeals comes into force on the day on which section 634 of the BIA, chapter 26 of the Statutes of Canada, 2023, comes into force, but if the amendments are registered after that day, they come into force on the day they are registered.
• The second set of amendments that reflects the closure of GD-EI comes into force on the day on which section 635 of the BIA, chapter 26 of the Statutes of Canada, 2023, comes into force.

The Rules apply immediately at their respective coming-into-force dates. However, the second set of amendments includes a transitional measure specifying that the Rules, as they read before those amendments took effect, apply to appeals of GD-EI decisions to the AD.

The SST has service standards for how many days it should take to complete appeals under typical circumstances.

Contact

Sandra Gruescu
Senior Counsel
Secretariat to the Social Security Tribunal of Canada
Email: SST.RULES-TSS.REGLES@canada.gc.ca