What Is a Notice of Assessment?
After you file your income tax return, the CRA processes it and sends you a Notice of Assessment (NOA). This document is the CRA's official response to your return — it confirms what they received, shows any adjustments they made, and tells you whether you'll receive a refund, owe a balance, or break even.
Your NOA is not just confirmation mail — it contains important financial information you'll need for future tax filings, loan applications, and government benefit eligibility.
What's Included in Your NOA?
Your NOA typically contains the following sections:
- Account Summary: Shows your refund amount, balance owing, or confirmation that your account is at zero.
- Assessment Summary: Compares what you reported on your return to what the CRA assessed. Any changes made by the CRA will appear here.
- RRSP/PRPP Deduction Limit: Shows how much you can contribute to your RRSP in the upcoming year.
- Home Buyers' Plan / Lifelong Learning Plan balance: If applicable, your outstanding repayment amounts.
- Explanation of Changes: If the CRA made any adjustments, this section explains why.
How to Receive Your NOA
If you filed electronically, you can view your NOA through CRA My Account typically within two weeks of filing. If you filed a paper return, the NOA will be mailed to you, which can take several weeks longer. You can also opt in to receive electronic notifications so you're alerted as soon as your NOA is ready online.
What If the CRA Changed Your Return?
Sometimes the CRA makes adjustments to your return. Common reasons include:
- An error in your calculations
- Information that didn't match third-party records (e.g., T4 slips from your employer)
- A credit or deduction the CRA determined you weren't eligible for
Review the "Explanation of Changes" section carefully. If you disagree with a change, you have the right to dispute it.
How to Dispute an NOA
If you believe the CRA made an error in your assessment, you can:
- File an adjustment request (T1-ADJ): Use this if you want to correct information you submitted or add something you missed.
- File a formal objection: If you disagree with the CRA's assessment, you can file a Notice of Objection (Form T400A or online via My Account) within 90 days of the date on your NOA.
Keep a copy of all correspondence with the CRA, and note deadlines carefully — they are strictly enforced.
Keep Your NOA Safe
Your NOA is frequently requested by banks, lenders, and government agencies as proof of income. Keep physical or digital copies of your NOAs for at least six years. Through CRA My Account, you can access past NOAs at any time.
Key Takeaways
- Your NOA is the CRA's official response to your filed tax return.
- Check it carefully for any changes the CRA made to your figures.
- Your RRSP contribution limit for the next year is shown on your NOA.
- You have 90 days to file a formal objection if you disagree with the assessment.