CRA notice of assessment: what it is and what to do when you receive one

Published Friday 31 July 2026

Table of contents

• What is a CRA notice of assessment?
• What does your notice of assessment include?
• How to access your notice of assessment
• How to read your notice of assessment
• Common reasons the CRA adjusts your return
• What to do when you receive your NOA
• How to dispute your notice of assessment
• Why your NOA matters beyond tax season
• How accurate bookkeeping helps you avoid NOA surprises
• Stay on top of your finances with Xero
• FAQs on the CRA notice of assessment

Key takeaways

• Your notice of assessment (NOA) is the CRA's official summary of your processed tax return, covering reported income, deductions, credits, and any refund or balance owing
• As of February 9, 2026, the CRA delivers NOAs through your CRA My Account as soon as your return is processed.
• You have until the later of 90 days from the date on your NOA or one year after your filing deadline to file a formal objection if you disagree with the CRA's assessment
• Keep your NOA for at least six years; you'll need it for mortgage applications, government benefits, and RRSP or FHSA contribution planning

What is a CRA notice of assessment?

A CRA notice of assessment (NOA) is the official document the Canada Revenue Agency sends you after processing your income tax return. It confirms the final details of your filing, including your total income, deductions, credits, and whether you're owed a refund or have a balance to pay.

If everything lines up with what you filed, your NOA will reflect those same numbers. If the CRA made any changes, the NOA explains what was adjusted and why.

If you file electronically, you can typically expect your NOA within about two weeks. Paper filers usually wait up to eight weeks.

NOA vs notice of reassessment

Your NOA arrives after the CRA first processes your return. A notice of reassessment (NOR) comes later if the CRA revisits your file and makes changes. This can happen if you request an adjustment, if the CRA audits your return, or if new information comes to light.

The key difference is timing. Your NOA is the initial result. A NOR is any subsequent revision. Both documents carry the same legal weight, and the same objection deadline applies from the date on the most recent notice.

What does your notice of assessment include?

Your NOA packs in a lot of information. Here's a breakdown of the main sections you'll find.

Account summary

The account summary gives you a quick snapshot of where things stand. It shows your total income as assessed, the amount of tax you owe, any credits or payments already applied, and your final balance. If you're getting a refund, this section tells you the amount and when to expect it.

Tax assessment summary

This section digs deeper into how the CRA calculated your tax. It walks through your net income, taxable income, federal and provincial tax, and any credits that reduced your bill.

Explanation of changes

If the CRA adjusted anything on your return, this section explains what changed and why. Common reasons include corrections to claimed deductions, reclassified income, or credits that didn't meet eligibility rules. Read this section carefully, because it tells you exactly where the CRA disagrees with your filing.

RRSP and FHSA deduction limits

Your NOA also lists your Registered Retirement Savings Plan (RRSP) deduction limit and, if applicable, your First Home Savings Account (FHSA) contribution room. These figures carry forward from year to year, so your NOA is the most reliable source for planning your contributions. Keep this information handy when you're deciding how much to contribute before the next deadline.

How to access your notice of assessment

You can access your NOA in several ways.

CRA My Account

The quickest way to view your NOA is through CRA My Account. Once you log in, navigate to "Tax returns" and select the relevant tax year. Your NOA will be available to view or download as a PDF. This is also where you'll find prior-year NOAs if you need them for reference.

By mail

If you don’t have a CRA account, or you’ve set your preference to letter mail, the CRA will send a paper copy of your NOA to the address on file. Paper delivery typically takes up to eight weeks after you file.

Through a tax professional

If you use an accountant or tax preparer, they can access your NOA through the CRA's Represent a Client portal. In July 2025, the CRA introduced an alternative authorization process that streamlines how representatives gain access to your account.

How to read your notice of assessment

Your NOA is made up of several sections, each serving a specific purpose. Knowing what to look for makes it easier to spot anything that needs your attention.

Account summary and assessment details

This section provides your account summary, showing your assessed income, total tax, credits applied, and any refund or balance owing. It also lists any explanation of changes the CRA made to your return. Start here for the big picture.

Tax calculation breakdown

This section walks through the detailed math behind your assessment. You'll see your net income, taxable income, federal and provincial taxes, and every credit or deduction applied.

RRSP/FHSA room and next steps

The last section shows your RRSP deduction limit, unused RRSP contributions, and FHSA participation room. It also includes any messages from the CRA about next steps, outstanding balances, or upcoming deadlines.

NETFILE access code

Look for an eight-character alphanumeric code on the right side of your NOA. This is your NETFILE access code, which you can use when you file your next tax return electronically. You can file without it, but it makes the process easier as you won’t need to reverify your identity.

Common reasons the CRA adjusts your return

It's not unusual for the CRA to change something on your return. The CRA cross-references your filing against T4, T5, and T4A slips from employers and financial institutions, so discrepancies are picked up. Here are the most common reasons for adjustments.

Missing or unreported income

If an employer or financial institution reported income on your behalf that you didn't include in your return, the CRA will add it. This often happens with interest income from savings accounts, freelance payments reported on T4A slips, or investment income on T5 slips. Learn more about filing taxes and deductions as a freelancer.

Ineligible deductions or credits

The CRA may disallow deductions or credits if you didn't meet the eligibility criteria. Common examples include claiming the home office deduction without qualifying, overstating charitable donations, or claiming tuition credits that have already been transferred or used.

Calculation errors

Simple math mistakes on your return can trigger adjustments. The CRA recalculates every line, so even minor rounding errors or incorrect totals get corrected automatically. These adjustments work in both directions.

Prior-year reassessments

If the CRA reassessed a previous tax year, the changes can carry forward and affect your current NOA. For example, a revised RRSP deduction limit from a prior year may change how much you can claim this year. Check your explanation of changes section to see if any prior-year adjustments influenced your current assessment.

What to do when you receive your NOA

Once your NOA arrives, review it carefully. The steps below cover the three most common scenarios.

If you're receiving a refund

If your NOA confirms a refund, you can expect it within eight business days if you filed electronically and set up direct deposit. Paper cheques take longer. Confirm that your direct deposit details are correct in CRA My Account.

If you have a balance owing

Your NOA will show the amount you owe and the due date. Pay by the deadline to avoid interest charges, which the CRA applies daily on overdue balances. You can pay through your bank, CRA My Account, or by mail. If you can't pay the full amount right away, contact the CRA to discuss a payment arrangement before interest accumulates.

If you see changes you don't understand

Check the explanation of changes section first. It usually provides enough detail to clarify what happened. If the explanation doesn't make sense, call the CRA's individual enquiries line or speak with your tax professional. Don't ignore unexplained changes, because doing so could mean missing the deadline to dispute them.

How to dispute your notice of assessment

If you believe the CRA made an error on your NOA, here’s how to raise your concerns..

Review your return first

Before filing a dispute, go back to your original return and compare it against the NOA line by line. Gather supporting documents like receipts, T4 slips, and bank statements. Confirm the discrepancy is genuinely an error on the CRA's part and not something you overlooked when filing.

Consider requesting an informal resolution

Call the CRA or submit a request for adjustment through My Account. Many issues can be resolved informally without filing a formal objection. If the CRA agrees with your correction, they'll issue a NOR reflecting the updated figures.

File a formal objection

If you want to go straight to a formal objection, or the informal resolution didn't work out, you can file a formal Notice of Objection using Form T400A. Submit it through CRA My Account, by mail, or through an authorized representative. You must file within 90 days of the date on your NOA, or within one year after your filing deadline, whichever is later.

Include a clear explanation of why you disagree and attach all relevant supporting documents. The more detail you provide upfront, the faster the review process tends to move.

What happens after you file an objection

The CRA assigns an appeals officer to review your case. They'll examine your supporting documents, the original return, and the assessment. It’s not uncommon for objections to result in the CRA reducing or reversing the assessed amount, so it's worth pursuing if you have a genuine disagreement.

If your objection is denied

If the CRA upholds the original assessment, you can appeal to the Tax Court of Canada. This is a more formal legal process, and you may want to consult a tax lawyer before proceeding. You can find more details on the CRA disputes and complaints page.

Why your NOA matters beyond tax season

Your NOA serves as official proof of your income and tax status, and several important financial processes depend on it.

Mortgage and loan applications

Lenders typically ask for your NOA as part of the mortgage approval process to verifyyour reported income. If you're self-employed, your NOA carries even more weight because it's the CRA's independent confirmation of your earnings. Learn how to pay yourself if you’re self-employed.

Government benefits

Benefits like the Canada Child Benefit (CCB), GST/HST credit, and provincial programs use your assessed income to calculate eligibility and payment amounts. If your NOA reflects changes to your income, your benefit payments may be adjusted. Filing on time and reviewing your NOA helps you avoid unexpected clawbacks.

RRSP and FHSA planning

Your NOA is the definitive source for your RRSP deduction limit and FHSA contribution room. Over-contributing leads to penalty taxes, so use the figures on your NOA rather than estimating on your own. This is especially important if you changed jobs, received a bonus, or had other income fluctuations during the year.

Record-keeping

The CRA recommends keeping your tax records for at least six years. Your NOA is a key part of that file. Store it alongside your return, receipts, and slips so everything is easy to find if the CRA requests documentation or you need to reference past filings.

How accurate bookkeeping helps you avoid NOA surprises

Most NOA adjustments trace back to incomplete or disorganized records. When your bookkeeping is up to date throughout the year, your tax return is more likely to match what the CRA has on file.

Consistent bookkeeping means tracking every source of income as it comes in, categorizing expenses properly, and reconciling your bank transactions regularly. This reduces the chances of missing a T4A slip or overstating a deduction at tax time.

Good records also make disputes easier to resolve. If the CRA questions a deduction, having organized receipts and clear transaction histories lets you respond quickly and confidently. Without those records, you're left trying to reconstruct months of financial activity.

Staying on top of your books throughout the year pays off every tax season. Fewer surprises on your NOA means less time spent correcting errors and more time focused on running your business.

Stay on top of your finances with Xero

Keeping your books up to date throughout the year is the simplest way to avoid unexpected adjustments on your NOA. When your income, expenses, and receipts are organized in one place, filing an accurate tax return becomes far less stressful.

Xero's cloud accounting software helps you track transactions, reconcile bank feeds, and keep your records audit-ready throughout the year. That means fewer discrepancies at tax time and a cleaner NOA when it arrives.

Ready to take control of your finances? Get one month free and see how Xero can simplify your bookkeeping.

FAQs on the CRA notice of assessment

Here are answers to some of the most common questions about the CRA Notice of Assessment.

How long does it take to receive your NOA?

If you file electronically, your NOA typically arrives within about two weeks. Paper filers usually wait up to eight weeks. Paper copies are only sent if you don't have an account or have set a letter mail preference.

What should you do if your NOA has an error?

Start by comparing your NOA to your filed return line by line. If you spot a genuine error, request an adjustment through CRA My Account or call the CRA directly. For unresolved issues, you can file a formal objection – be sure to check you’re still within the deadline.

Can you access old NOAs online?

Yes. CRA My Account stores NOAs from previous tax years. Log in, go to "Tax returns," and select the year you need. You can view or download them as PDFs.

What is the NETFILE access code on your NOA?

It's an eight-character alphanumeric code printed on the right side of your NOA. You can enter it when filing your next tax return to simplify the verification process.

How long should you keep your NOA?

Keep your NOA for at least six years. The CRA can reassess returns within this period, and lenders or government agencies may request it as proof of income.

What happens if you miss the 90-day objection deadline?

For individuals, missing the 90-day mark doesn't necessarily mean you've missed your window. Your actual deadline is the later of 90 days from your NOA or one year after your filing due date. If you've missed both, extensions are possible, but not guaranteed. Contact the CRA or a tax professional for help.