What Is a Notice of Assessment in Canada?

You just received something in your inbox or mailbox from the CRA, and you’re not sure what it means or whether you need to do anything about it. If it’s a Notice of Assessment, you’re in the right place. This guide will walk you through exactly what it is, what to look for, and what to do next.

A Notice of Assessment (NOA) is the official document the Canada Revenue Agency sends you after processing your tax return. Think of it as the CRA’s version of a report card. It confirms the information you filed, shows whether you’re receiving a refund or owe a balance, and provides key details about your tax situation for that year.

Your NOA is not just a receipt. It’s a legal tax document you’ll need for things like mortgage applications, loan approvals, rental applications, and government benefit claims. Banks and lenders routinely ask for it as proof of income, because it reflects what the CRA has officially recognized, not just what you self-reported.

It’s also worth knowing the difference between a Notice of Assessment and a Notice of Reassessment (NOR). The CRA only sends a NOR if they’ve made changes to your already-assessed return. If changes were made, those will be clearly highlighted in the document.

Your NOA contains several important sections. Here’s what you’ll find:

• Tax assessment summary — whether you have a refund coming, a zero balance, or an amount owing and the date by which it must be paid
• RRSP/PRPP deduction limit — your registered retirement savings plan contribution room for the next tax year
• Home Buyers’ Plan or Lifelong Learning Plan balance — if applicable, your remaining balance and any minimum repayment required for the year
• Explanation of changes — if the CRA adjusted anything on your return, such as income sources, deductions, or credits, this section explains exactly what was changed and why
• NETFILE access code — an 8-character code on the right side of the notice, useful when filing your return electronically next year

Your NOA also shows unused tuition amounts if applicable, and may include information about your eligibility for the GST/HST credit or the Canada Child Benefit.

There are two ways to receive your Notice of Assessment in Canada.

The first is online via CRA My Account. If you filed digitally using NETFILE or EFILE software, your NOA is typically available in your CRA account the moment your return is processed. For most simple returns, this happens almost immediately. The CRA will send you an email notification when it’s ready, as long as you’ve registered for online mail.

The second is by mail. If you haven’t signed up for online mail, or if you’ve never provided the CRA with an email address, a paper copy will be mailed to the address on file. This typically takes 2 to 3 weeks after your return is assessed for digital filers, or 4 to 6 weeks if you filed a paper return.

If you haven’t received your NOA and you’re concerned, you can check your filing status through the progress tracker in your CRA My Account. Registering for CRA My Account is free, takes a few minutes, and gives you instant access to current and past NOAs, RRSP room, benefit information, and more. It’s one of the most useful tools available to Canadian taxpayers.

Don’t just file it away. Here are three important steps to take once your Notice of Assessment arrives:

1. Review it carefully and compare it to what you filed. Check that your income, deductions, and credits match what you submitted. If the CRA made adjustments, the explanation of changes section will tell you exactly what was modified and why. Errors do happen, and catching them early matters.
2. Note your RRSP contribution room for the coming year. Your NOA shows your deduction limit for the next tax year. This is the maximum you can contribute to your RRSP and claim as a deduction. Knowing this number helps you plan your retirement savings strategically.
3. Act quickly if you disagree with anything. You have a limited window to dispute the CRA’s assessment. For individuals, the deadline is the later of 90 days from the date the NOA was mailed, or one year after the filing due date for that tax year. Don’t wait on this.

If the CRA made a change you believe is incorrect, you have the right to file a formal objection. Here’s how it works.

Your first step is to call the CRA’s Individual Income Tax Enquiries line at 1-800-959-8281. In many cases, a CRA agent can explain the adjustment over the phone and resolve straightforward issues quickly.

If the call doesn’t resolve things, you can file a Notice of Objection formally. You have two options: file online through CRA My Account using the “Register my formal dispute” feature, or complete Form T400A and mail or fax it to the Chief of Appeals at the CRA’s Appeals Intake Centre.

Once filed, the CRA assigns an independent appeals officer to review your case, separate from the person who originally assessed your return. Importantly, filing a valid objection also suspends most CRA collection efforts on the disputed amount while the review is underway.

Missing the deadline has serious consequences. If you don’t file within the original window, you can apply for an extension, but only within one year after that original deadline. After that, the assessment becomes final and binding, even if it’s wrong.

Navigating a CRA dispute on your own can be stressful. A tax accountant can review your NOA, assess whether an objection is warranted, and handle the process on your behalf. If you’re unsure how to respond to an adjustment, speak with our Ontario accounting team before the deadline passes.

Keep it for at least six years. The CRA advises Canadians to retain all tax records and supporting documents for a minimum of six years from the end of the last tax year they relate to, as the agency has up to six years to review and reassess a return. Store it somewhere secure, either as a digital copy in your CRA My Account or a physical copy in a safe place, since it contains your personal information and Social Insurance Number.

Getting a Notice of Assessment is a normal part of filing taxes in Canada. Most of the time, it simply confirms what you filed and tells you your RRSP room for the year ahead. But when something doesn’t look right, time is your most valuable asset. Review it promptly, understand what it’s telling you, and reach out to a professional if anything raises a flag.

If tax season feels like more than you want to handle alone, we’re here to help.