A Notice of Assessment (NOA) is the CRA’s official confirmation that your tax return has been processed. It shows whether the CRA made changes to your return, your refund or balance owing, your RRSP room for next year and any amounts carried forward. This page explains what each section means; it is part of the Dealing with the CRA directory.
Sections of a Notice of Assessment
| Section | What It Shows | What to Check |
|---|---|---|
| Tax Centre | Which CRA office processed your return | Informational only |
| Assessment date | When CRA processed your return | Marks the start of the 90-day objection period |
| Total income (Line 15000) | All income reported | Compare it with your return |
| Net income (Line 23600) | Income after deductions | Used for benefit calculations (CCB, GST/HST credit) |
| Taxable income (Line 26000) | Income after deductions and exemptions | Tax is calculated on this amount |
| Total federal tax | Federal tax calculated | Compare to your return |
| Total credits and deductions | Tax credits applied | Verify all credits were accepted |
| Refund or balance owing | Amount CRA owes you or you owe CRA | This is the bottom line |
| RRSP deduction limit | Maximum RRSP contribution for next year | Used for RRSP planning |
| Unused RRSP contributions | Contributions made but not yet deducted | Carry forward to future years |
| Changes and explanations | Adjustments CRA made to your return | Read carefully; may indicate errors |
The tax centre named on the notice is the office that processed the return; its mailing address, if you need to write to it, is in the CRA tax-centre address list.
Carry-forward amounts on the NOA
| Section | What it contains |
|---|---|
| Home Buyers’ Plan repayment | Annual repayment obligation if you withdrew from RRSP under HBP |
| Lifelong Learning Plan repayment | Annual repayment obligation if you withdrew under LLP |
| Non-capital loss carry-forward | Business or property loss not yet applied against income |
| Net capital loss carry-forward | Capital losses available to offset future capital gains |
| Interest and penalties | Any arrears interest or late-filing penalty assessed |
How the late-filing penalty is calculated is covered in what happens if you don’t file your taxes.
The RRSP information on your NOA
The NOA shows your RRSP deduction limit for the current year, any unused contributions you made but have not yet deducted, and the contribution room left once those are subtracted. The limit is built from 18% of your prior year’s earned income up to the annual dollar maximum, less any pension adjustment, plus unused room carried forward; the current maximum and a worked calculation are on the guide to your RRSP room.
Understanding your refund or balance owing
| NOA Result | What It Means | What Happens Next |
|---|---|---|
| Refund | You overpaid taxes during the year | CRA will direct deposit or mail a cheque |
| Balance owing | You owe additional tax | Interest runs on any amount unpaid after the deadline |
| $0 (nil assessment) | Tax paid exactly matched tax owed | Nothing to do |
| Reassessment | CRA changed an amount on your return | Review changes; an objection is the formal route if you disagree |
A refund goes to the bank account set up through CRA direct deposit, or by cheque if none is on file. A balance owing can be paid through any of the ways to pay the CRA.
Assessment vs reassessment
| Type | When issued | What triggers it |
|---|---|---|
| Initial assessment | After original return is processed | Filing your T1 tax return |
| Reassessment | Any time within 3 years of original | CRA audit, taxpayer-requested correction, T1-ADJ filed |
| Reassessment (fraud/misrepresentation) | Beyond 3 years | CRA finds intentional misrepresentation |
| Nil assessment | When no refund or balance results | Zero tax owing, zero refund; confirms processing |
The reasons the CRA reassesses a return, and what each kind of review looks at, are covered in why the CRA reassessed your taxes. You can also request a reassessment yourself to fix an error you made, which is covered in changing a filed return with the T1-ADJ.
Common CRA changes on your NOA
| Change | What Happened | What to Check |
|---|---|---|
| “We adjusted your return” | CRA modified one or more lines | Compare NOA to your filed return |
| RRSP deduction disallowed | You exceeded your contribution room or claimed too much | Your RRSP room and any over-contribution |
| Tuition credit adjusted | CRA recalculated your tuition tax credit | Check T2202 slip against what you claimed |
| Medical expenses disallowed | Receipt not accepted or below threshold | Your receipts |
| Donation credit adjusted | CRA reduced your charitable donation claim | Official receipts from registered charities |
| Income added | CRA received a slip you did not report (T4, T5, T3) | Whether you missed a slip |
| Provincial credit adjusted | Changes to provincial tax credits | Provincial amounts |
The explanation section usually cites the line and the reason, for example “We corrected a calculation error on line 26000”, “We added T5 income not reported on your return” or “We disallowed the RRSP deduction: contribution exceeds your limit”.
Deadlines that start on the NOA
| Event | Deadline |
|---|---|
| Notice of Objection (to dispute CRA changes) | 90 days from NOA date |
| T1-ADJ (to correct your own return) | 10 years from the tax year end |
| Interest on balance owing | Begins May 1 of assessment year |
| CRA collections action | Generally no sooner than 90 days after NOA |
What collections involve once that point passes is covered in what happens if you don’t pay the CRA.
If you disagree with a change the CRA made, the formal route is a Notice of Objection filed within 90 days of the NOA date, through My Account or Form T400A. The steps, the extension rules and the Tax Court stage are on the guide to disputing a CRA assessment.
Where to find your NOA
| Method | How | Timeline |
|---|---|---|
| My CRA Account (online) | Log in, then Tax Returns, then Notice of Assessment | 1–2 weeks after e-filing |
| Express NOA (in tax software) | Available immediately after e-filing in supported software | Minutes after filing |
| By mail | Paper copy mailed to your address on file | 4–8 weeks after filing |
| Phone | Request a copy from the CRA’s individual enquiries line | Mailed within 10 business days |
In CRA My Account, the NOA is under Tax returns, then Tax return status: select the tax year to view the notice and download the PDF. The CRA can also email a notification (not the NOA itself) when your return has been assessed if notifications are turned on under Profile. The phone line’s number and hours are on the CRA contact information page.
When you need your NOA
| Situation | Which NOA | Who Asks |
|---|---|---|
| Mortgage application | Last 2 years | Lender |
| Mortgage renewal | Most recent | Lender |
| First-time My CRA Account setup | Most recent (for security code) | CRA |
| Student loan application (OSAP, etc.) | Most recent | Provincial student aid |
| RRSP planning | Most recent | For contribution room |
| Government benefits verification | Most recent | Service Canada, CRA |
| Rental application | Most recent | Some landlords |
| Immigration application | Last 3 years | IRCC |
Registering for My Account with a line amount from your return is covered in the My Account registration guide.
Related CRA guides
- Checking whether your return was accepted: the status stages before the NOA arrives
- Checking whether you owe the CRA: when a balance appears after assessment