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 | Verify it matches 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 | Critical 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 |
How to Read Your RRSP Information
| NOA Line | What It Means | Example |
|---|---|---|
| RRSP deduction limit for 2026 | Maximum you can contribute for the current tax year | $32,490 |
| Unused RRSP contributions | Amount you contributed in prior years but have not yet deducted | $5,000 |
| Available RRSP contribution room | Deduction limit minus unused contributions | $27,490 |
| Pension adjustment (PA) | Reduces RRSP room if you have a workplace pension | $8,000 |
Your RRSP deduction limit = 18% of prior year’s earned income (up to the annual max of $32,490 for 2026) minus pension adjustment, plus any unused room carried forward.
Understanding Your Refund or Balance Owing
| NOA Result | What It Means | What to Do |
|---|---|---|
| Refund | You overpaid taxes during the year | CRA will direct deposit or mail a cheque |
| Balance owing | You owe additional tax | Pay by the deadline to avoid interest |
| $0 (nil assessment) | Tax paid exactly matched tax owed | Nothing to do |
| Reassessment | CRA changed an amount on your return | Review changes; file an objection if you disagree |
Common CRA Changes on Your NOA
| Change | What Happened | What to Do |
|---|---|---|
| “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 | Verify your RRSP room; may need to fix 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 | Keep all receipts; refile or object |
| Donation credit adjusted | CRA reduced your charitable donation claim | Verify official receipts from registered charities |
| Income added | CRA received a slip you did not report (T4, T5, T3) | Check if you missed a slip; amend if needed |
| Provincial credit adjusted | Changes to provincial tax credits | Verify provincial amounts |
Where to Find Your NOA
| Method | How | Timeline |
|---|---|---|
| My CRA Account (online) | Log in → Tax Returns → 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 |
| CRA mobile app (MyCRA) | Same as My CRA Account | 1–2 weeks after e-filing |
| Phone | Call CRA at 1-800-959-8281 to request a copy | Mailed within 10 business days |
What to Do If You Disagree
| Step | Action | Deadline |
|---|---|---|
| 1 | Review the NOA explanation carefully | — |
| 2 | Check if you made an error on your return | — |
| 3 | If CRA is wrong, file a formal objection (T400A) | Within 90 days of the NOA date |
| 4 | File online through My CRA Account → “Register a formal dispute” | Within 90 days |
| 5 | Or mail/fax Form T400A to your Tax Centre | Within 90 days |
| 6 | CRA will review and issue a decision | 6–12 months typically |
| 7 | If still unresolved, appeal to the Tax Court of Canada | Within 90 days of CRA decision |
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 |