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.
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.
Primary source
- Income Tax Act, s. 152(1) Assessment
Our certified accounting firm handles this for businesses and individuals across Canada, at fixed fees with no surprises.
Book a Free 15-Minute CallNotice of Assessment (NOA) Frequently Asked Questions
Common questions regarding our compliance workflows and service guarantees.
Commonly Searched Notice of Assessment (NOA) Questions
The questions Canadians actually search on this topic, answered plainly. Browse every question in the Canadian tax answers directory.
HST combines the 5% federal GST with a provincial component in five participating provinces. For 2026 the combined rates are 13% in Ontario, 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island, and 14% in Nova Scotia since 1 April 2025. Elsewhere you charge the 5% GST alone, or GST plus a separate provincial tax. The rate follows the province of supply, not where your business sits.
Income tax starts once taxable income passes the basic personal amount, and a separate provincial or territorial amount applies on top, so the break-even point shifts every year with indexation and differs by where you live. Look up the current amounts on the CRA site or in the year's return package. Credits for tuition, disability, pension income or dependants push the point higher. Filing can still be worthwhile or required with no tax owing, for benefits and credits.
A real CRA agent will ask you to confirm identifying details, including your social insurance number, once you have called them or after they reach you about a known file. What the CRA does not do is demand your SIN, banking details or a payment over a call you were not expecting, threaten arrest, or ask for gift cards or crypto. If a call feels wrong, hang up and phone the CRA back on a number from canada.ca.
Scholarships, fellowships and bursaries are reported on your return, but the scholarship exemption often removes them from tax entirely. A full-time student in a qualifying educational programme can usually claim the exemption for awards connected to that programme, leaving nothing taxable. Part-time students get a narrower exemption, and post-doctoral fellowship income is treated as income. An award that is really payment for services counts as employment income and the exemption does not apply.
Related Terms
Related Services
Reviewed and fact-checked by Udit Gupta
Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA
Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. Big 4 trained at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia, he founded his accounting practice in 2014 to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.
The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023
Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.
Pay after the service
A fixed price first, payment after the work is done
Fill in the form and we come back with a single fixed fee. You approve it, we deliver, and you pay once the service is complete.
- Fixed fee agreed before work starts
- Pay after the service
- Free 15-minute consultation
24/7 Helpline: +1 (416) 619-0068
Secure Fixed Quote
Fill details below to lock in pricing and get started today.
Our Partners Are Alumni of the World's Top Accounting and Tax Institutions
