# Can I still challenge the Minister's decision if I missed the deadline?

- Jurisdiction: Canada
- Practice area: Small Claims Law
- Published: 2026-10-29
- Last updated: 2026-10-29
- Canonical: https://lawasked.com/ca/small-claims/can-i-still-challenge-minister-s-decision-if

## Question

I am living in Canada and I have been having a really difficult time with my unemployment benefits. Back in January, I applied for my regular payments, but the government decided I wasn't eligible because of a dispute over my previous labour contract. I didn't agree with them, so I filed an appeal to the Minister, which I thought would fix everything. I finally received a formal letter in the mail on May 10th explaining that the Minister had upheld the original decision and denied my claim for the $4,500 I am owed. I was so overwhelmed with my family situation that I didn't realise I had a strict window to take this further. It is now July 25th, so I have definitely passed the three-month mark since I got that letter. I really want to take this case to the Tax Court to see if a judge can change the outcome or order them to pay my cheque, but I am worried it is too late. Is there any way to ask for more time to file my appeal even though I am past the 90-day limit, or is my chance gone forever?

## Summary

Yes, it may still be possible to appeal to the Tax Court of Canada. While you have passed the initial 90-day window, the law allows you to apply for an extension of time if you act quickly.

## Analysis

Under the Employment Insurance Act, you generally have a strict 90-day window to appeal a Minister's decision to the Tax Court of Canada [1]. Because you received your letter on May 10th, your 90-day period expired in August, meaning you have already missed the standard deadline.

However, the law provides a specific way to ask for more time. The Act states that you can appeal "within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days" [1]. This means that even though your original 90 days are up, you have a secondary 90-day window starting from the day your first deadline expired to ask the Court for permission to file a late appeal.

In your case, since your deadline passed in August, you are currently within this secondary window. To succeed, you must make an application to the Tax Court of Canada asking for an extension of time. The Court will then decide whether to grant you that extra time. If the Court grants the extension, you can proceed with your appeal regarding the $4,500 you are owed. If the Court denies the application, the Minister's decision remains final and binding [2].

It is important to note that the law does not explicitly state the exact reasons the Court will accept for an extension, such as your family situation. The outcome depends on whether the Court finds your reasons for missing the deadline acceptable under the rules of the Tax Court of Canada Act.

## Statutory citations

- Employment Insurance Act, S.C. 1996, c. 23, s. 103 - Appeal to the Tax Court of Canada [in force] (https://laws-lois.justice.gc.ca/eng/acts/E-5.6/index.html#s-103)
  > within 90 days after the decision is communicated to the Commission or the person, or within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days
- Employment Insurance Act, S.C. 1996, c. 23, s. 104 - Authority to decide questions [in force] (https://laws-lois.justice.gc.ca/eng/acts/E-5.6/index.html#s-104)
  > Except as otherwise provided in this Act, a decision of the Tax Court of Canada or the Minister... are final and binding for all purposes of this Act

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