Every Canadian who files taxes eventually asks the same question: what is this document that the Canada Revenue Agency sends me after I submit my return? The answer is your notice of assessment, and understanding it properly matters more than most people realize.
This guide covers everything you need to know about your NOA: what it contains, when to expect it, how to get your notice of assessment, and what to do if you think the CRA got something wrong.
Key Takeaways
- Your NOA is an official summary of your tax return as processed by the CRA: it is not an audit notice.
- CRA automatically sends your NOA within two weeks of online filing or up to eight weeks for paper returns.
- You can access your notice of assessment online through CRA My Account or receive it by mail.
- If you disagree, you have 90 days from the assessment date to file a formal objection.
- Keep your notice of assessment for at least six years: you will need it for RRSP room, income verification, and future tax planning.
What Is a Notice of Assessment from CRA?
A notice of assessment from CRA is the official document that the Canada Revenue Agency sends after processing your income tax return. It summarizes the assessment results of your filing: income reported, deductions claimed, tax credits applied, and the final balance, whether you owe money or are receiving a refund.
This is not an audit notice. Canada revenue agency sends this to every taxpayer after tax filing: it is standard procedure. The NOA simply confirms that your tax return has been processed and tells you the CRA’s formal position on your return.
Once you have submitted your tax return, CRA processes it using the information you provided plus any tax information the CRA has on file: T4s, T5s, RRSP contributions, and other slips reported by employers and financial institutions. If your numbers match what CRA already holds, your original assessment will closely reflect your filing. If CRA adjusted anything, the NOA explains what changed and what changes the CRA applied.
An important distinction: the notice of assessment is different from a notice of reassessment. CRA issues a reassessment when it revisits a return that was already assessed, sometimes years later. The same objection rights apply to a notice of assessment or reassessment, but the timelines and triggers differ.
What Your NOA Contains: Key Information About Your Tax Return
The notice of assessment typically lays out your filing in clear, labelled sections. Understanding what each part means helps you spot errors quickly.
Identification and Assessment Date
At the top of your NOA, you will find your name, Social Insurance Number, and the assessment date. The date of the notice is critical: it starts the 90-day clock for filing any objection. Record it the moment your NOA arrives.
Summary of Your Tax Return
This section is a summary of your tax return: income reported, deductions claimed, and taxes calculated. The notice of assessment contains important figures you will want to compare directly to your original return. If any line differs from what you filed, the explanation section will tell you why.
Tax Assessment Summary
The tax assessment summary shows your final balance. Whether you are receiving a refund, owing a balance, or landing at nil, this section makes the outcome clear. It also includes instalment payments you made during the year, any amounts applied from a previous tax year, and Canada Pension Plan (CPP) contributions assessed.
RRSP Deduction Limit Statement
Your NOA shows your registered retirement savings plan (RRSP) contribution room for the next tax year. This figure is calculated using your current-year earned income and any unused room carried forward from previous years. Refer to this section every year before making RRSP contributions: it tells you exactly how much you can contribute without over-contribution penalties.
Explanation of Changes
If CRA added any adjustments made to your tax return, this section explains them line by line. It shows the original notice figures alongside the revised amounts. Even small adjustments can have future tax implications, so read this part carefully.
When You Can Expect to Receive Your Notice of Assessment
The CRA automatically sends your NOA once your return is complete. Timing depends on how you filed.
Online filing (tax software or return online): The NOA typically arrives within two weeks. Filing through NETFILE speeds up processing significantly, and you can access your NOA digitally before the paper copy arrives.
Paper filing: If you mailed a paper copy of your tax return, allow up to eight weeks. Paper returns require manual processing before a notice of assessment directly reaches you by mail.
Peak filing season (February–April): Tax filing volume is highest during these months. Processing may take slightly longer, but CRA will still issue your NOA: it may just take a few extra weeks.
If more than eight weeks have passed since you filed on paper, you can call the CRA at 1-800-959-8281 or check your status online. You may also sign in to your CRA account to see whether your NOA is already available digitally, even if the paper version has not yet arrived.
How to Access Your Notice of Assessment Online
The fastest way to access your notice of assessment is through CRA My Account, Canada Revenue Agency’s secure online portal for individual taxpayers.
Here is how to get your NOA online:
- Log into your CRA account: Go to the CRA My Account portal and sign in using your CRA credentials or through a Sign-In Partner (your bank’s online login). New users will need to register first, and CRA will verify your identity with the CRA before activating access.
- Find your notice of assessment: Navigate to “Tax Returns” or “Notices of Assessment.” The portal lists current and previous-year notices. You can also access your NOA for past years, useful for tracking your RRSP room or producing income verification for a lender.
- Download your notice of assessment: Open the current year’s NOA and save or print the PDF. This is treated as an official document by financial institutions and government programs.
Once you are in the portal, you can also check whether your return has been processed, confirm direct deposit details, and review your RRSP deduction limit. CRA My Account lets you get your NOA online before the paper copy reaches your mailbox, in most cases within two weeks of filing electronically.
How to Get a Paper Copy of Your Notice
If you need a paper copy of your notice and it was lost, damaged, or never arrived, you have several options.
Print from CRA My Account: This is the quickest route. Log into your account, navigate to “Notices of Assessment,” and print the PDF. CRA treats this copy of your notice as an official document in most contexts.
Call the CRA request line: You can contact the CRA directly at 1-800-959-8281. When you call the CRA, an agent will verify your identity before releasing any information: have your SIN, date of birth, and most recent return details ready. You can request a copy from the CRA going back six years.
Written request: You can send a written request to your regional tax centre. This takes the longest, so use it only when the phone and online options are not available.
Important: Copies of your NOA are commonly required for mortgage applications, student loans, government benefit programs, and immigration submissions. Get a copy of your notice as soon as you know you will need it: processing delays can affect time-sensitive applications.
Your Tax Return and CRA Refund: What Your NOA Shows
Once you receive your NOA, most people look first at the bottom line: refund, balance owing, or nil.
Your notice of assessment shows three possible outcomes:
Refund If you overpaid tax through payroll deductions, instalment payments, or withholdings, CRA will issue a refund. The amount appears clearly on your NOA, and CRA typically sends it via direct deposit or cheque within a few weeks of the assessment date. If your refund has not arrived within four weeks, check your banking details in CRA My Account or contact the CRA.
Balance Owing If you owe money after filing, the amount is shown on your NOA. You must pay by April 30 of the following year (June 15 for self-employed filers, though interest still starts May 1). If you have already missed the deadline, CRA interest and penalties begin accruing immediately and compound daily. Your NOA is not a bill, but a balance shown on your NOA requires you to take separate action to pay.
Nil If your return balances out and you neither owe nor receive anything, your NOA will show a nil balance. Your RRSP room, CPP contributions, and other figures will still be updated for the following year.
What to Do If You Disagree with the Assessment from the CRA
Sometimes the assessment from the CRA does not match what you expected. CRA may have denied a deduction, adjusted your income, or applied an amount differently than you did. You have formal rights in this situation.
Step 1: Review the explanation section carefully.
Your NOA includes a breakdown of any adjustments. Read it before assuming there is an error. CRA added each adjustment based on information it received, often from T-slips, employer data, or third-party sources, and the explanation may clarify something that was simply reported differently.
Step 2: Decide whether the original assessment was wrong.
If you still believe CRA made an error, you have the right to dispute it. An official notice of assessment is not final if you disagree. The process starts with a formal objection, whether the issue is a calculation error, a denied deduction, or a different interpretation of the Income Tax Act (ITA).
Step 3: File a notice of objection.
To formally challenge the original assessment, you must file a notice of objection with the CRA Appeals Division within 90 days of the date on your NOA. This is a hard ITA deadline under section 165(1). Missing it severely limits your options. If your objection succeeds, CRA will issue a revised notice showing the corrected figures. If it is rejected, the original notice stands.
Step 4: Appeal to the Tax Court of Canada (if needed).
If the CRA upholds its position after reviewing your objection, you can appeal to the Tax Court of Canada. This is a formal legal proceeding. Before taking this step, consult a tax expert to assess whether the amount in dispute justifies the time and cost of a court appeal.
Get professional help early.
Our CRA representation service helps clients review their NOA, prepare objections, and communicate with the CRA Appeals Division. If you believe your assessment or determination is incorrect, acting quickly is essential: the CRA may have more information than your return shows, and a CPA can identify whether the adjustment is valid or worth disputing.
Important: Even while filing an objection, any balance owing continues to accrue interest. Many advisors recommend paying the disputed amount under the original notice and requesting a refund if the objection succeeds. This prevents interest from compounding during the review.
Common Mistakes to Avoid
- Ignoring your NOA: Do not assume CRA processed everything correctly. Always compare your NOA to your original return, even when no changes are expected.
- Missing the 90-day objection deadline: This is the most common and costly mistake. Note the assessment date on your NOA the moment it arrives and calendar the deadline.
- Confusing a notice of assessment or reassessment: Both documents look similar. A reassessment means CRA revisited a previously processed return: know which one you have and respond accordingly.
- Letting your mailing address go stale: CRA sends your NOA to the address it has on file. If you moved and did not update, you could miss the notice entirely, and the objection clock starts regardless.
- Spending a refund before it arrives: A refund shown on your NOA is not yet in your bank account. Wait for CRA’s direct deposit or cheque before treating it as available.
- Filing another tax return to correct an error: If you made a mistake on your return, do not file another return. Submit a T1 Adjustment Request (T1-ADJ) through CRA My Account or by mail.
- Not keeping your NOA: Keep your notice of assessment for at least six years. You will need it for RRSP planning, mortgage applications, government benefits, and in case CRA reassesses a previous tax year.
Action Checklist: What to Do After Receiving Your NOA
- Open your NOA promptly: do not set it aside.
- Compare it line by line to your original tax return.
- Record the assessment date and calculate your 90-day objection window.
- Log into CRA My Account to confirm the NOA is available digitally.
- Update your records with the RRSP contribution room shown for the next tax year.
- If a refund is shown, confirm your direct deposit details are correct in your CRA account.
- If a balance is owing, arrange payment by the deadline to avoid interest.
- If you disagree with any adjustment, consult a CPA before acting.
- File your NOA securely, in a digital folder or a physical tax binder, for future reference.
Conclusion
Your NOA is more than a formality: it is the CRA’s official record of your taxes for the year. It confirms what was accepted, what was adjusted, and what your financial position is after filing. Taking a few minutes to review it when it arrives can prevent significant problems later.
- Review your NOA against your original return as soon as it arrives.
- Note the assessment date: your 90-day objection window starts immediately.
- Update your RRSP contribution room and future tax planning based on your NOA.
- Keep your notice of assessment on file: it is a document you will reference for years.
If your NOA shows an unexpected adjustment or if the numbers do not add up, a CPA can help you determine whether to accept the change or dispute it. Our corporate taxation and personal tax teams work with business owners and individual filers across the GTA. Contact FShad CPA to discuss your situation.
Frequently Asked Questions
What is a CRA NOA and why did I receive one?
Your NOA is the official document issued by the CRA after processing your income tax return. Canada revenue agency sends this to every Canadian who files: it is not a red flag. The notice confirms what was assessed, whether a refund is coming, and whether you have a balance to pay. It is standard procedure, not an indication of an audit.
How long does it take to get my NOA after filing?
If you filed online, expect your NOA within two weeks. Paper filers should allow up to eight weeks. During peak season, processing may take a little longer. You can check your return’s status or access your noa digitally through CRA My Account without waiting for the mail.
Can I get a copy of my NOA from previous years?
Yes. Sign in to your CRA account and navigate to “Notices of Assessment” to view and download previous-year NOAs. CRA typically keeps records going back six or more years. If you cannot access them online, you can call the CRA directly or submit a written request to get your NOA.
What if I never received my NOA?
First, check CRA My Account: your NOA may be available online even if the paper copy has not arrived. If the NOA has not been issued after the expected timeframe, contact the CRA. Also confirm that your mailing address and direct deposit details are up to date in your profile.
What is the difference between a notice of assessment and a notice of reassessment?
Your notice of assessment is issued after CRA first processes your return. A notice of reassessment is issued when CRA revisits that return later, often as a result of a CRA audit, a matching discrepancy, or a correction you requested. The CRA may reassess your return for up to three years after the original assessment date, and longer in certain circumstances. Both carry the same objection rights.
How long should I keep my NOA?
Keep your notice of assessment for at least six years. The CRA generally has three years to reassess a return and six years in cases involving misrepresentation. Your NOA also serves as proof of income for lenders, government programs, and benefits applications. If you ever lose the paper copy, you can always download your notice of assessment through CRA My Account.
What if I made an error on my return after receiving my NOA?
Do not file another tax return. Instead, submit a T1 Adjustment Request through CRA My Account or mail a T1-ADJ form to your tax centre. A CPA can review whether the error affects your assessed tax and help correct it cleanly. Our personal tax return service assists clients with adjustments and corrections to previously filed returns.
