Understanding Your Notice of Assessment

What Is a Notice of Assessment?

Your NOA is CRA's official response to your tax return. It shows:

• Whether CRA agrees with your calculations
• Your refund or balance owing
• Any changes CRA made
• Your RRSP deduction limit
• Carryforward amounts

Key Sections of Your NOA

Account Summary

• Refund: Amount being sent to you
• Balance owing: Amount you need to pay
• Account balance: Total owing including prior years

Tax Assessment Summary

Compares your return to CRA's assessment:

• Total income
• Net income
• Taxable income
• Total tax payable
• Credits applied

RRSP Information

Critical for next year's contributions:

• RRSP deduction limit: Maximum you can contribute
• Unused RRSP contributions: Previous years' unused amounts
• Available contribution room: Deduction limit minus unused

Explanation of Changes

If CRA made changes, this section explains:

• What was changed
• Why it was changed
• Effect on your refund/balance

Common NOA Changes

Mathematical Corrections

Simple calculation errors fixed automatically.

Missing Slips

CRA added income you didn't report (T4, T5, etc.).

Disallowed Credits

Credits claimed that you may not be eligible for.

Adjusted Deductions

Deductions reduced or removed.

How to Access Your NOA

Online (Fastest)

• Log in to CRA My Account
• Go to "Tax returns" section
• Select "Notice of assessment"
• View or download PDF

By Mail

• Mailed automatically after processing
• Takes 2-8 weeks after filing

Uses for Your NOA

Proof of Income

Often required for:

• Mortgage applications
• Loan applications
• Rental applications
• Immigration applications
• Student financial aid

RRSP Planning

• Know exactly how much you can contribute
• Plan contributions before deadline
• Avoid over-contributions

Record Keeping

• Official record of your tax position
• Supports future tax filings
• Needed if you dispute an assessment

What If You Disagree?

Step 1: Understand the Change

Read the explanation carefully. Sometimes CRA is correct.

Step 2: Gather Evidence

Collect documents that support your position.

Step 3: Request Adjustment

If you made an error, request change via:

• My Account (Change my return)
• Form T1-ADJ (by mail)

Step 4: File Objection

If you disagree with CRA's decision:

• Must file within 90 days of NOA
• Use Form T400A or My Account
• CRA Appeals will review

NOA vs. Notice of Reassessment

Notice of Assessment (NOA)

Original assessment after you file.

Notice of Reassessment (NOR)

Issued when:

• You request a change to your return
• CRA reviews and changes your return
• Audit results in changes

How Long to Keep Your NOA

• Minimum: 6 years
• Better: Indefinitely (for RRSP room history)
• Digital storage: Download and save PDFs