CANCELLATION OF OAS ENROLLMENT

A November 18, 2025 Federal Court of Appeal (FCA) case (Abramowitz vs. AGC, A-371-24) considered a Federal Court (FC) decision in respect of an application for a judicial review of the Social Security Tribunal’s (SST) refusal to allow a late appeal or cancellation of an OAS pension enrollment decision (for a similar case with a different result, see VTN 509(7456)).

The taxpayer had been automatically enrolled for OAS in 2020. He neither   ca objected to the enrollment within the 90-day window to object, nor applied   qu for cancellation within the allowed six months from first payment, despite  Service Canada informing him of those options. Nearly two years later, the taxpayer sought to cancel his enrollment, citing ongoing work, the COVID-

19 pandemic and the delay in the Minister’s response as reasons for delays in asking for the cancellation. He wanted to cancel his enrollment as his earnings from ongoing work were eroding his benefit; a delay in application would have resulted in increased future payments.

Taxpayer loses

The FCA agreed with the FC’s determination that the SST Appeal Division's decision was reasonable. The FCA acknowledged that the SST General and SST Appeal Divisions incorrectly referenced CPP legislation instead of OAS legislation, but concluded these errors were not central to the outcome. The key provisions regarding deadlines for reconsideration and cancellation are mirrored between the OAS and CPP regimes so the analysis was correctly conducted from a conceptual basis.

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