A CRA Notice of Assessment (NOA) is one of the most important documents you will receive from the Canada Revenue Agency. Yet most Canadians don’t fully understand what it says, what it means, or — critically — when they should dispute it. This guide explains exactly what a Notice of Assessment is, how to read one, what to do when CRA’s assessment disagrees with yours, and how Pathak Professional Corporation in Mississauga protects your rights when the CRA gets it wrong. Call 437-872-7399.
What Is a CRA Notice of Assessment?
A Notice of Assessment (NOA) is CRA’s official confirmation that it has received and processed your tax return. CRA sends an NOA after processing your T1 personal tax return (or T2 corporate return) — it shows whether you owe tax, are entitled to a refund, or have a zero balance. It also shows your RRSP contribution room for the following year, and summarizes how CRA calculated your taxes.
However, an NOA is NOT simply a receipt — it is CRA’s official statement of what it believes you owe (or are owed). If CRA’s calculation differs from yours, the NOA reflects CRA’s position. You have the right to dispute this, and you have a limited window to do so. An NOA is also NOT an audit — it is a routine processing confirmation, though it can trigger a review or audit if CRA flags discrepancies.
Types of CRA Notices — What You Might Receive
| Document | What It Means | Action Required? |
|---|---|---|
| Notice of Assessment (NOA) | CRA has processed your return and confirms amounts (or changes) | Review carefully — dispute within 90 days if wrong |
| Notice of Reassessment (NORA) | CRA has RE-processed your return and CHANGED an amount (after audit, review, or a T1 adjustment) | YES — dispute within 90 days if you disagree |
| Notice of Determination | CRA has determined an amount for non-filers or for benefits (CCB, GST/HST credit) | Review and dispute if incorrect |
| Statement of Account | Shows your balance owing, payments received, and interest accruing | Pay by the due date to stop interest |
| Arrears Letter | Overdue balance reminder — not yet a formal assessment | Pay or contact CRA to arrange a payment plan |
| Proposal Letter (Pre-Assessment Review) | CRA proposes a change BEFORE issuing a formal NOA — you can respond before it becomes final | YES — respond within 30 days with documentation |
How to Read Your Notice of Assessment
Your NOA contains several key sections:
- Assessment Summary: Your total income, deductions, credits, and the net federal and provincial tax calculated by CRA
- Refund or Balance Owing: The final amount — whether CRA owes you money or you owe CRA money
- Explanation of Changes: If CRA changed any amounts from your return, this section describes what was changed and why
- RRSP Deduction Limit: Your available RRSP contribution room for the following year — review this carefully if you plan to contribute to an RRSP
- Date of Assessment: The date CRA processed your return — this is the clock-start date for your 90-day objection window
If the “Explanation of Changes” section is blank or says “your return was assessed as filed,” CRA accepted your return without changes. If CRA changed any amounts, you will see an explanation — even if it’s brief. Our CRA audit and compliance team reviews every client’s NOA line-by-line to catch CRA errors that clients often miss. Call 437-872-7399.
When CRA Gets It Wrong — Common NOA Errors
CRA makes errors far more often than Canadians assume. Common Notice of Assessment errors to watch for:
- RRSP deduction denied: CRA disallows an RRSP contribution — usually due to contribution room errors or late filing
- Missing T slips: CRA added income from a T4, T5, or T3 that you didn’t include (CRA receives copies of all T slips from issuers) — sometimes CRA adds wrong amounts or adds a slip that doesn’t belong to you
- Capital gains calculation errors: CRA uses adjusted cost base (ACB) calculations differently, especially for principal residence exemptions and foreign property
- Benefit eligibility mistakes: Canada Child Benefit, GST/HST Credit, and Ontario Trillium Benefit amounts sometimes differ from what you expected
- Tax credits denied: Home office deductions, self-employment expenses, medical expenses, or charitable donations disallowed
- SR&ED claims adjusted: CRA reduces SR&ED claims after an initial assessment — requires a formal objection if the reduction is wrong
- International income issues: Foreign income inclusion, foreign tax credits, or T1135 foreign property reporting errors
Your Rights: Disputing a CRA Notice of Assessment — The 90-Day Rule
If you disagree with your Notice of Assessment or Notice of Reassessment, you have the right to file a Notice of Objection. The deadline is STRICT:
90 days from the date of the NOA/NORA — or one year from the filing deadline (April 30), whichever is LATER.
For most T1 personal returns: you have until June 30 (90 days after April 1 assessment), or April 30 of the following year — whichever is later. For example, if your 2024 return was assessed August 15, 2025 (late processing), your objection deadline is November 13, 2025 (90 days after Aug 15) or April 30, 2026 — April 30 wins as later.
Missing the objection deadline is a serious problem — CRA can reject late objections. Extensions are possible if you can show “just and equitable cause,” but they are not guaranteed. Contact Pathak Professional Corporation immediately if you received a Notice of Assessment or Reassessment you disagree with — we assess the deadline and file the objection on time. Call 437-872-7399.
How to File a Notice of Objection — 5-Step Process
- Review the NOA carefully: Identify exactly what CRA changed and why — read the explanation of changes and compare to your return
- Gather documentation: Collect all receipts, T slips, contracts, and records supporting your position — every dollar claimed must be documented
- Write your Notice of Objection: Using Form T400A (Notice of Objection), clearly state which amounts you are disputing and provide the factual and legal basis for your position. The objection must be in writing; a phone call to CRA is NOT an objection
- File the objection: Submit Form T400A online through My Account, by fax to the Appeals Intake Centre, or by registered mail. Keep a copy and proof of delivery
- Wait for CRA’s decision: The Appeals Division reviews your objection independently from the initial assessment — they may uphold CRA’s position, vary it, or grant your objection. This typically takes 12–24 months for complex cases
Pathak Professional Corporation prepares and files Notices of Objection for Mississauga individuals and businesses. We negotiate with CRA’s Appeals Division to achieve the best outcome. Call 437-872-7399.
After the Objection — Tax Court of Canada
If CRA’s Appeals Division upholds the assessment and you still disagree, you can appeal to the Tax Court of Canada within 90 days. The Tax Court has two tracks:
- Informal Procedure: For amounts under $25,000 in federal tax and $50,000 in GST/HST — simpler, lower cost, taxpayer can represent themselves
- General Procedure: For larger amounts — more formal, legal representation strongly recommended
Our CRA tax objection guide covers the full appeals process including Tax Court timelines and strategy.
Frequently Asked Questions
How do I get my Notice of Assessment from CRA?
CRA sends Notices of Assessment by mail to your address on file, or electronically through My Account if you’re registered for online mail. If you filed using NETFILE-certified tax software, CRA typically processes your return within 2 weeks and sends the NOA. Paper filers wait 8 weeks. If you haven’t received your NOA after 8 weeks (paper) or 2 weeks (NETFILE), log into My Account to check your assessment status — it’s usually available online before the paper copy arrives by mail. Pathak Professional Corporation monitors client assessments through CRA’s Represent a Client portal and alerts clients to any changes. Call 437-872-7399.
CRA says I owe money on my NOA but I disagree. What should I do?
If CRA says you owe money but you disagree, you have two parallel options: (1) File a Notice of Objection within 90 days — this preserves your appeal rights and puts a hold on collection action during the objection period; and (2) Pay the disputed amount “under protest” to stop interest from accruing. You can pay and still get a refund if your objection succeeds — the interest clock stops when you pay. Do NOT simply ignore CRA’s NOA — unpaid balances accrue interest at the prescribed rate plus 4% (currently 9%) compounded daily, and CRA can pursue collection after the objection period expires. Contact Pathak Professional Corporation immediately. Call 437-872-7399.
Can CRA reassess my taxes after many years?
CRA has a normal reassessment period of 3 years from the date of the original NOA for most individual (T1) taxpayers, and 4 years for CCPCs. After this period, CRA cannot normally reassess — but there are important exceptions: if CRA alleges misrepresentation due to neglect, carelessness, wilful default, or fraud, it can reassess beyond the normal period with no time limit. For foreign income, foreign assets (T1135), unreported income, and certain transactions with non-arm’s-length parties, the reassessment period can be extended. This is why keeping tax records for 7 years is strongly recommended. Pathak Professional Corporation advises Mississauga clients on record retention periods and limitation periods for CRA reassessments. Call 437-872-7399.
What is the difference between a Notice of Assessment and a Notice of Reassessment?
A Notice of Assessment (NOA) is issued after CRA initially processes your tax return. A Notice of Reassessment (NORA) is issued when CRA goes back and changes a previous assessment — it replaces the original NOA for that tax year. Reassessments happen after an audit, review, matching of T slips, processing of a T1 Adjustment Request (T1-ADJ), or voluntary disclosure. The 90-day objection period runs from the date of the NORA (not the original NOA) for any amounts changed in the reassessment. If you receive a NORA, review it immediately — the clock starts from the reassessment date. Pathak Professional Corporation reviews all client NORAs within 48 hours of receipt through the CRA Represent a Client portal. Call 437-872-7399.
Notice of Assessment Help in Mississauga
Pathak Professional Corporation reviews, disputes, and resolves CRA Notices of Assessment and Notices of Reassessment for individuals and businesses in Mississauga. From simple NOA clarifications to full Tax Court appeals, our CPA team protects your rights against incorrect CRA assessments.
Call 437-872-7399 or email info@pathakcpa.ca. 48 Village Centre Place, Mississauga, Ontario L4Z 1V9.
