What Is a CRA Notice of Assessment (NOA)?
A Notice of Assessment (NOA) is the official document the Canada Revenue Agency (CRA) sends after processing your personal income tax return (T1). It confirms your total income, tax payable, refund or balance owing, and — most critically — your RRSP contribution room for the following year. Every Canadian who files a tax return receives an NOA.
Receiving your NOA does not mean the CRA has audited your return. It means your return has been processed through the CRA’s automated system. A subsequent Notice of Reassessment (NOR) may follow if the CRA reviews your return in more detail and finds differences from what you filed.
Questions about your NOA or need to dispute a CRA assessment? Pathak Professional Corporation in Mississauga represents Ontario taxpayers in CRA matters. Call 437-872-7399.
How to Get Your Notice of Assessment from the CRA
| Method | How to Access | When Available | Best For |
|---|---|---|---|
| CRA My Account (Online) | Login at canada.ca/my-cra-account → “Tax returns” → “Assessment” | 2 weeks after electronic filing; 8 weeks for paper | Fastest — recommended for everyone |
| MyCRA Mobile App | Download the CRA mobile app and login with My Account credentials | Same as My Account | Mobile access on the go |
| By Mail | Automatically mailed to the address on file with CRA | 4–8 weeks after filing | Canadians without online CRA access |
| By Phone | Call CRA at 1-800-959-8281 — request a copy be sent by mail | After processing is complete | If mail was never received or address changed |
2024 tax year processing times:
- NETFILE (electronic): typically 2 weeks
- Paper return by mail: typically 8 weeks
- Peak filing season (February–April): allow additional time
How to Read Your Notice of Assessment: Every Section Explained
Section 1 — Assessment Summary
| Line on NOA | What It Means |
|---|---|
| Total income | All income from all sources: employment (T4), self-employment, investment income, pensions, EI, etc. |
| Net income | Total income minus applicable deductions: RRSP contributions, union dues, childcare expenses, moving expenses, etc. |
| Taxable income | Net income minus additional reductions: capital gains exemption, prior year loss carryovers, etc. |
| Total payable | Federal + provincial tax owed before non-refundable credits are applied |
| Total credits applied | CPP and EI credits, income tax withheld at source (Box 22 on T4), and other non-refundable credits |
| Refund OR Balance owing | The bottom line — what CRA owes you, or what you owe CRA |
Section 2 — Changes Made by the CRA
If the CRA adjusted any amount from what you filed, they must explain every change. Common CRA adjustments include:
- RRSP deduction correction (over-contribution or miscalculation)
- Revised pension adjustment (employer pension plan data)
- Corrected spousal or dependent credit
- Medical expense or charitable donation adjustment
- GST/HST credit eligibility change
Section 3 — Your RRSP Deduction Limit (Most Important Line)
This section shows your official RRSP contribution room for the upcoming tax year. The formula:
- 18% of your prior year earned income (capped at $31,560 for 2024, $32,490 for 2025)
- MINUS your Pension Adjustment (Box 52 on your T4 — reduces RRSP room if you have a workplace pension)
- PLUS any unused RRSP room carried forward from prior years
Always use the RRSP limit from your official NOA, not your own estimate. The CRA’s number is the only legally recognized figure and accounts for all employer-reported pension adjustments.
Section 4 — Account Balance and Payment Information
If you owe a balance, your NOA confirms the payment due date (April 30) and accepted payment methods. If you have a refund, the NOA states the amount and usually indicates it has already been direct-deposited.
Notice of Assessment vs. Notice of Reassessment: Key Differences
| Feature | Notice of Assessment (NOA) | Notice of Reassessment (NOR) |
|---|---|---|
| When issued | After initial processing of your T1 return | After CRA reviews and changes a previously assessed return |
| Triggered by | Filing your annual income tax return | CRA audit, review letter, taxpayer amendment (T1-ADJ), or CRA error correction |
| Impact on your taxes | Sets your initial tax position for the year | Changes your tax position — may increase or reduce what you owe |
| Objection window | 90 days from the NOA date | 90 days from the NOR date |
| Required action | Pay balance by April 30 or receive refund | Review changes carefully — file Notice of Objection within 90 days if you disagree |
What to Do If the CRA Changed Your Assessment
Follow these steps immediately if your NOA shows CRA-made changes you disagree with:
- Read the explanation section carefully — the NOA must explain every change the CRA made. This is in the “Explanation of changes and other important information” section
- Gather your supporting documents — find the receipts, T-slips, or calculations that support your original filing position
- Contact the CRA by phone first (1-800-959-8281) — many adjustments result from simple data entry discrepancies that can be resolved informally. This is always the fastest route
- File a T1-ADJ if you also want to change something — a T1 Adjustment Request changes your return. This is different from an objection and does not start the 90-day clock
- File a formal Notice of Objection within 90 days — if you disagree and the CRA does not resolve it informally, file using Form T400A or through CRA My Account. This is your legal right under the Income Tax Act
- Engage a CPA or tax lawyer for significant disputes — for amounts exceeding $5,000 or complex issues, professional representation significantly improves outcomes at CRA Appeals
The 90-Day Objection Deadline: Do Not Miss It
You have exactly 90 days from the date printed on your NOA or NOR to file a Notice of Objection. This deadline is almost absolute — missing it can permanently forfeit your right to dispute the assessment through the CRA Appeals process.
In limited circumstances, you can apply for an extension of time to object (up to one year from the filing deadline for the year in question), but the CRA grants these only for genuine extraordinary circumstances. Do not rely on this fallback.
Action: The moment you receive your NOA, check the date and count 90 days forward. Mark it in your calendar immediately.
Your NOA and RRSP Strategy: How They Connect
- If your NOA shows unused RRSP room: Contributing up to your limit before the February 28 RRSP deadline reduces taxable income dollar-for-dollar and lowers your tax bill or increases your refund
- Example: RRSP room of $20,000 on your NOA + marginal rate of 43.41% (Ontario, income $110K–$150K) = up to $8,682 in combined federal + provincial tax savings from one RRSP contribution
- If your NOA shows zero unused RRSP room: A large Pension Adjustment (Box 52) is reducing your room. Consider TFSA contributions or spousal RRSP optimization instead
- If you over-contributed to RRSP: The CRA will note this on your NOA. You have a $2,000 lifetime over-contribution grace amount — beyond that, a 1% per month penalty tax applies until the excess is withdrawn or absorbed by new room
Frequently Asked Questions: CRA Notice of Assessment Canada
How long does it take to get a notice of assessment from CRA?
For electronically filed (NETFILE) returns, the CRA typically processes your return and issues a Notice of Assessment within 2 weeks. For paper returns mailed to the CRA, expect approximately 8 weeks. During peak filing season (February through April), processing can take longer. You can check your return’s processing status any time through CRA My Account under “Tax returns” — the status will change from “received” to “assessed” when your NOA is ready.
What does a balance owing on my NOA mean?
A balance owing means the CRA calculated that your total income tax liability for the year exceeded the amount already withheld from your pay (Box 22 on your T4) plus any instalment payments you made. You must pay the full balance by April 30 to avoid interest. CRA charges daily compound interest at the prescribed rate plus 4% on any unpaid balance after April 30. File and pay on time — even a partial payment reduces the interest that accrues.
Can the CRA change or reassess my NOA after it’s issued?
Yes — the CRA can reassess your return for up to 3 years after the original NOA date (the “normal reassessment period”). For suspected fraud, misrepresentation, or careless omission, there is no time limit. When the CRA makes changes after the initial assessment, they issue a Notice of Reassessment. You have 90 days from the NOR date to file a formal Notice of Objection through CRA My Account or by mailing Form T400A to your tax centre.
What if I lost my Notice of Assessment?
You can access all past NOAs at any time through CRA My Account at canada.ca — they are stored there indefinitely. If you don’t have CRA My Account, call 1-800-959-8281 and the CRA will mail a copy. The most commonly needed information from an NOA — your RRSP contribution room — is also viewable directly in CRA My Account under “RRSP and savings plans” without needing the paper document.
