Many Canadians discover a balance owing to the Canada Revenue Agency only when an unexpected letter arrives. Checking takes about five minutes, in My Account, on your Notice of Assessment or by phone. This page covers the three ways to check and the usual reasons a balance appears; it is part of the Dealing with the CRA directory.
The three ways to check if you owe CRA
1. CRA My Account (fastest and most complete)
Log into My Account at canada.ca/my-cra-account. Once inside, navigate to:
- Tax return status: shows results for each year you filed
- Account balance: shows your current total balance owing or credit
Your balance is shown in real time, including interest accrued to date. You can also see individual tax years in detail to understand what caused a balance.
If you have not registered for My Account, you can sign up using your most recent tax return (the CRA mails an access code within 5–10 business days, or a Sign-In Partner such as your bank verifies you instantly); the steps are in the My Account registration guide. Where the balance and payment history sit in the account is shown in the My Account guide.
2. Notice of Assessment (NOA)
After the CRA processes your return, it issues a Notice of Assessment. For the balance, two lines matter:
| Section | What it tells you |
|---|---|
| Line 48400 | Your refund amount (if any) |
| Line 48500 | Your balance owing (if any) |
The NOA is mailed to your address on file and is also available in My Account under “Mail.” If the amount on line 48500 is greater than zero, you owe that amount, due by April 30 for most filers (June 15 is the filing deadline if you or your spouse is self-employed, but interest still starts after April 30). If the CRA changed something, the explanation of changes lists it. The rest of the notice is explained in how to read your Notice of Assessment.
3. CRA automated phone line
Call 1-800-959-8281 (individuals; hours on the CRA contact information page). Follow the prompts to check:
- Your current account balance
- The date and amount of your last payment
- Whether a return has been assessed
You will need your SIN and the answer to a security question (usually your birth date and an amount from a recent return).
What causes an unexpected CRA balance?
| Cause | How it happens |
|---|---|
| Unreported income | Freelance, rental, gig economy (Uber, Airbnb) not declared |
| Employer withholding error | Too little tax deducted throughout the year |
| RRSP over-contribution | Contributed more than your deduction limit |
| TFSA over-contribution | 1% per month penalty tax assessed |
| Instalment payments missed | Self-employed or investor who missed quarterly instalments |
| Retroactive pay increase | Lump-sum payments not tax-withheld correctly |
| Clawback of benefits | OAS or EI clawback triggered by higher income |
| Foreign income not reported | Income from a foreign employer or investments |
| Reassessment by CRA | CRA reviewed your return and disallowed a deduction |
Why withholding fell short, and the other common reasons a return ends with a balance, are covered in why you owe taxes this year.
What to do once you know the balance
- Paying in full. Paying by the due date avoids interest. Online banking, My Payment, PaySimply, an in-person payment with a QR code from My Account and pre-authorized debit all work; the steps, reference numbers and processing times are in how to pay the CRA online.
- Paying over time. CRA Collections (1-888-863-8657) can set up a payment arrangement, generally once all outstanding returns are filed, and interest continues while you pay. How to set one up, and taxpayer relief for penalties and interest, are covered in CRA payment arrangements when you can’t pay; the Collections line’s hours are on the CRA contact information page.
- Disagreeing with the amount. A Notice of Objection, filed within 90 days of the NOA date with Form T400A or through My Account, generally pauses collections on the disputed amount, though interest still accrues. The steps are in how to dispute a CRA assessment. If the balance came from your own mistake, a T1-ADJ is the route, covered in what to do if you made a mistake on your tax return.
If the balance isn’t dealt with
An unpaid balance moves from arrears notices to a collections officer and, eventually, to garnishment, set-off of refunds and liens. The sequence and timing are in what happens if you don’t pay the CRA, and the interest rate that applies throughout is on the CRA prescribed interest rate page. If money has already been taken, why the CRA took money from your account covers getting it stopped.
Related CRA guides
- Checking whether your return was accepted: before an assessment shows the balance
- Why the CRA reassessed your taxes: when a balance appears on a year you already filed