Notice of Assessment (NOA)

Tax

A Notice of Assessment is the CRA's official summary of your filed tax return, confirming the tax, refund or balance owing and any changes the CRA made.

After you file a T1 or T2, the CRA reviews it and issues a Notice of Assessment confirming the outcome: your refund, balance owing, RRSP room (for individuals) and any adjustments the CRA made to your figures. It is the document that starts the clock on the normal reassessment period and on your right to object.

Read the NOA carefully. If the CRA changed something, the explanation is on the notice, and if you disagree you generally have 90 days to file a Notice of Objection. The NOA is also the document lenders and programs often request as proof of income, so keep every year's copy.

Example

You file expecting a $1,500 refund, but the NOA shows $900 because the CRA disallowed a claim. The notice explains the adjustment, and you have 90 days to object if you believe the claim was valid.

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Notice of Assessment (NOA) Frequently Asked Questions

Common questions regarding our compliance workflows and service guarantees.

The assessment is the CRA's first review of your filed return. A reassessment is a later change to a return already assessed, for example after a review or audit.
Generally 90 days from the date of the notice to file a Notice of Objection, which moves the matter to the CRA's independent Appeals Division.
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