The Canada Revenue Agency (CRA) Notice of Assessment (NOA) is an official document that summarizes how the CRA processed your tax return. Understanding your NOA is essential for confirming your tax situation, planning payments, and protecting your rights if there is an error. This guide explains what appears on a Notice of Assessment, how to interpret key lines, and the practical steps to take when you disagree or owe money.
A Notice of Assessment is the CRA's written response after reviewing your tax return. It confirms the income and credits the CRA accepted, shows any changes the CRA made, and states your final tax balance. The NOA also records important details such as applied credits, carry-forward amounts, and eligibility for benefits and credits like the GST/HST credit and Canada Child Benefit.
The CRA sends your NOA after it has processed your tax return. If you file electronically through certified software or the CRA's My Account service, you can receive your NOA faster — often within a few days to weeks. Paper filers generally receive a NOA by mail within several weeks. You can also view and download NOAs in the CRA My Account portal at www.canada.ca/revenue-agency.
Although NOAs vary slightly by year, several sections are consistent and crucial to review. The top section typically includes the taxpayer's name, tax year, and notice number. Below that you will find a summary of your tax calculation with several important lines.
This area confirms whether the CRA accepted your return as filed or whether adjustments were made. If the CRA reassessed your return, the NOA will explain the adjustments and provide a new balance. Look for the phrase 'As filed' or 'As reassessed' to know which applies.
The CRA will display either a balance owing, a refund amount, or a zero balance. The NOA includes the due date for any balance owing. If you have a refund, the NOA confirms how and when the refund will be issued. If you owe, the NOA will often include interest that may accumulate if payment is late.
Key lines show your total income, taxable income, federal and provincial taxes payable, and non-refundable tax credits. The NOA also lists applied credits such as tuition, charitable donations, and medical expenses that were claimed. Verify these amounts against your records and the figures on your original return.
NOAs frequently list available carry-forward amounts, such as contribution room for RRSPs, unused tuition credits, capital loss carry-forwards, and net capital losses. These figures are important for future tax planning and should be saved with your tax records.
The CRA may change your assessment for multiple reasons. These include missing or incorrect information on your return, incomplete documentation, third-party data matching (income slips like T4s or T5s that the CRA received but you did not report), or adjusted claims for credits and deductions. The NOA will state the reasons for any adjustment and show recalculated amounts.
If you agree with the NOA and there is no balance owing, keep the NOA with your tax records. If you have a balance, pay by the due date to avoid interest charges. The CRA accepts several payment methods, including online banking, CRA My Payment, pre-authorized debit, and credit card through third-party providers. If you cannot pay the full amount, contact the CRA promptly to discuss payment arrangements and avoid collection action.
If you disagree with the NOA, you have options depending on the nature of the change. For adjustments that are simple errors, you may file an adjustment request through the CRA My Account or by mailing a T1 Adjustment Request (T1-ADJ) with supporting documents. If the CRA reassessed and you want to formally contest it, you must file a Notice of Objection. An objection initiates an appeals process that begins with the CRA and may proceed to the Tax Court of Canada if unresolved.
Timing is critical. Generally, you must file a Notice of Objection within 90 days from the date shown on the NOA. If you miss this deadline, you may lose the right to appeal unless you can show reasonable grounds for late filing. Always record the NOA date and mark your calendar for the objection deadline.
A Notice of Reassessment is similar to an NOA but follows a reassessment after the CRA adjusts your return. The reassessment will explain what changed and why. Keep both the original NOA and any reassessments together in your files. If the CRA issues a reassessment that increases your balance owing, you will receive a new due date and an updated balance with interest where applicable.
CRA My Account is the fastest way to receive and manage NOAs online. Through My Account you can view current and prior year NOAs, request adjustments, check balances, set up direct deposit, and enroll in payment arrangements. Registering for My Account also enables secure electronic delivery of future NOAs, which reduces mailing delays and helps you meet important deadlines.
If you owe tax, paying by the due date prevents interest from accumulating. The NOA shows the amount due and the due date. Interest is compounded daily and cannot be waived except in exceptional circumstances. If you cannot pay, call the CRA to discuss a payment arrangement. The CRA may accept regular installment payments, but interest will generally continue to accrue until the balance is paid in full.
Keep your NOA and supporting documents for at least six years, as the CRA may request them during a review or audit. Supporting documents include T4 slips, receipts for deductions or credits, RRSP contribution receipts, and documentation for any claimed expenses. Good recordkeeping simplifies responses to CRA inquiries and supports your position if you file an objection or adjustment request.
To reduce the chance of adjustments or reassessments, ensure that your income slips are complete, claim only eligible deductions and credits, and report all income the CRA has on file. Consider using certified tax software or a qualified tax professional for complex situations. Regularly check CRA correspondence and your My Account portal so you see notices promptly and can act before deadlines pass.
Yes. You can view and print NOAs from prior years in CRA My Account. If you need paper copies, contact the CRA to request them. Keep in mind that some older documents may require additional processing time.
Ignoring a Notice that shows a balance owing can lead to growing interest, penalties, and collection actions such as garnishment or liens. If you cannot pay, contact the CRA to arrange a payment plan. Proactive communication can prevent escalation and protect your credit and assets.
Begin by reviewing the CRA's explanation on the reassessment and compare it to your original return and documents. If you still disagree, file a Notice of Objection within the required timeframe and attach any supporting evidence. Consider consulting a tax professional or a tax lawyer for complex disputes or significant amounts.
If your NOA shows a substantial change, ongoing disputes, or issues with business or international income, consider engaging a tax professional. A qualified accountant or tax lawyer can review the reassessment, help prepare an objection, and advise on negotiation strategies with the CRA to minimize penalties and interest.
Reading your Notice of Assessment carefully and acting promptly is the best way to manage your tax affairs and avoid surprises. Keep records, use CRA My Account, and seek professional help when the stakes are high.
A CRA Notice of Assessment is an authoritative summary of your tax return processing. Understanding each section helps you confirm the accuracy of your tax position, plan payments, and exercise your rights when you disagree. Keep NOAs for your records, use My Account for faster delivery, and address any balances or disputes without delay to avoid interest and penalties.
Contact a tax professional or visit the CRA website at www.canada.ca/revenue-agency for official guidance and forms.
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