CRA notice of assessment explained, section by section

What a notice of assessment is

After the Canada Revenue Agency (CRA) processes your income tax and benefit return, it issues a notice of assessment, often shortened to NOA. The CRA describes it as the summary of the calculated amounts for your return.

If the CRA later changes an assessed return, it sends a notice of reassessment (NOR). It looks similar and covers the same year, but it reflects the update.

Many people glance at the refund line and file the notice away. It's worth five more minutes, because the notice also tells you whether the CRA changed anything, and it holds numbers you'll need next year.

How you receive it

The CRA lists two delivery methods:

• Online mail. This is the default if you gave the CRA an email address. You get an email saying mail is waiting in your CRA online account, and you don't receive a paper copy.

• Letter mail. Sent to the mailing address on file. You can still view the notice in your account, but you won't get an email.

The notice is available in your CRA account once your return is processed. To find it, sign in, choose your individual account, then go to tax returns or mail. If you need a paper copy or an alternate format such as braille or large print, the CRA says to call 1-800-959-8281 with your SIN, full name, date of birth and address ready.

The CRA doesn't publish a fixed number of weeks for receiving a notice. It depends on how you filed, and it can take longer if you filed late or the CRA reviews your return. The progress tracker in your CRA account shows the status.

The notice, section by section

Notice details

The top shows the last four digits of your SIN, the tax year and the date the notice was issued. The issue date matters if you disagree, because objection deadlines count from it.

NETFILE access code

An 8-character code on the right side of the notice. The CRA says you can use it when you file electronically next year, and that it helps confirm your identity. It isn't mandatory, but if you leave it out, the CRA can't use your most recent return to confirm who you are.

Account summary

This is the result. It shows one of three things:

• A refund the CRA will pay you

• An amount due that you owe

• Balance: Nil, meaning nothing is owed either way

If you paid when you filed, a notice issued before your payment arrived may still show a balance owing. Check your CRA account to confirm the payment was received.

Tax assessment or reassessment

This section lists key line numbers and amounts from your return. If the CRA changed anything, it explains why here. The CRA says the changes are based on the information you sent with your return and the information it has on file.

Sample (synthetic): We changed your return as follows. Line 21900, moving expenses: claimed $2,400, allowed $1,850. Our records show that a portion of the expenses claimed is not eligible.

Compare each changed line with your copy of the return. A changed line is the most important thing on the notice.

Registered plan statements

If they apply to you, the notice includes your RRSP deduction limit and available contribution room, and statements for the Home Buyers' Plan, the Lifelong Learning Plan and First Home Savings Account participation room. Keep these. They help you plan contributions for the coming year.

If you owe money

The notice shows any penalties and interest. The CRA says you can pay the balance in full or arrange to pay over time. If you can't pay in full, contact the CRA rather than ignoring the balance.

If something looks wrong

The CRA separates two situations:

1. You made a mistake or left something out. You can make changes to your return. This is an adjustment request, not a dispute.

2. Your information was complete, but you disagree with how the CRA assessed it. You can register a formal dispute, called an objection.

Objection deadlines

For individuals, the CRA's objection guidance gives the later of:

• One year after the filing deadline for the return (April 30 or June 15, depending on which filing deadline applies to you)

• 90 days after the date on your notice of assessment or reassessment

The CRA says you can apply for an extension up to a year after the objection deadline. It also suggests checking estimated processing times for T1 adjustments first, since waiting for an adjustment can be faster than filing an objection.

A quick checklist

• Do your name, the tax year and the last four SIN digits match?

• Does the account summary match what you expected?

• Did the CRA change any line, and does the explanation make sense?

• If you paid, has the payment been recorded?

• Have you saved the RRSP deduction limit and the NETFILE access code?

• If you disagree, which date applies to you, and is it on your calendar?

Make sure it's really from the CRA

Scammers copy CRA formats. A genuine notice will also be in your CRA account. The CRA says it never demands immediate payment by e-transfer, cryptocurrency, prepaid credit cards or gift cards. If anything seems off, sign in to your CRA account directly or call a number listed on canada.ca.

Get the changes explained in plain English

When a notice changes several lines, the explanation can be hard to follow. EasyToDecode, launching soon, will read your own notice, quote each changed amount and the reason the CRA gives, and list the questions to ask or documents to gather. See how it works or join the waitlist to hear when it opens.