Registered savings plans
Registered savings plans include employer-sponsored pension plans, retirement savings plans, retirement income funds, education savings plans, and deferred profit sharing plans. Before we make a final decision to refuse or revoke a registration, we will send you a letter to explain why. You then have an opportunity to make further submissions to us. If you do not understand or agree with our decision to refuse or revoke registration, first contact the Registered Plans Directorate for an explanation. We resolve most concerns this way. You can reach the Registered Plans Directorate by calling 1-800-267-3100 .
Filing an appeal to the courts
If you still think we have misinterpreted the facts or applied the law incorrectly, you have the right to file an appeal to the Federal Court of Appeal. The time limit for filing an appeal is 30 days from the date on the notice. The Federal Court of Appeal judgment can be further challenged before the Supreme Court of Canada, with the Court's permission.