CRA Notice of Assessment: How to Read It and What to Check

Prepared by Toronto Tax & Accounting Solutions Inc. This article provides general information and may not apply to every tax situation.

Short answer: your notice of assessment (NOA) is the CRA’s summary of how it assessed your personal income tax return. When it arrives, check five things: the tax year and date, the account summary (refund, amount due, or nil), the line amounts in the tax assessment summary against your own copy of the return, any explanation of changes, and, if they appear on your notice, your RRSP and other registered plan statements. If information was missing or wrong, you can change your return. If you disagree with a complete assessment, you generally have 90 days from the notice date to file a formal dispute.

This guide walks through a personal (T1) notice section by section. Not every item appears on every notice. What you see depends on your situation.

Notice of assessment vs. notice of reassessment

A notice of assessment (NOA) is the summary of the calculated amounts for your income tax and benefit return. The CRA sends it after it receives and processes your return.

A notice of reassessment (NOR) is sent only if changes are made to a return that was already assessed. It is an updated summary showing what changed. You might receive one after the CRA reviews supporting documents, after you ask for a change to your return, or after the CRA finds an error.

For a broader overview of other CRA letters, such as requests for information or demands to file, see our guide to understanding CRA notices.

How and when you receive your notice

• In your CRA account: your notice is available once your return is processed, which the CRA says happens immediately in most situations.
• Online mail: if you have given the CRA an email address, you receive an email when there is new mail in your CRA account, and you will not get a paper copy.
• Letter mail: if your preference is letter mail, or you have never provided an email address, the notice goes to your mailing address on file.

An NOA can take longer if you filed after the due date, if the CRA reviews your return, if you filed several returns at once, or if the CRA asked for more information. The CRA’s notices of assessment page has current details, including how to check processing times.

Reading your notice, section by section

1. Notice details

Near the top you will find the last four digits of your Social Insurance Number (or temporary taxation number), the tax year being assessed, and the date the notice was issued. Check the tax year first. It is easy to confuse notices when you have filed more than one year. The issue date matters too, because time limits for disputing an assessment are counted from it.

Your NOA may also show an eight-character NETFILE access code on the right side. It is not mandatory for filing, but tax software can use it to help confirm your identity when you file next year.

2. Account summary

This is the bottom line. There are three possible outcomes:

• “Refund:” the amount the CRA will pay you;
• “Amount due:” the amount you owe; or
• “Balance: Nil”: no refund and nothing owing on this return.

If you filed several consecutive years together, the CRA may assess them at the same time. The combined result then appears in the account summary on the last notice in the series.

3. Tax assessment (or reassessment) summary

This section lists the key line numbers and amounts the CRA used to calculate your result. Put your copy of the return beside it and compare the main lines: total income, net income, taxable income, and the tax and credits that lead to your refund or balance.

• If you are getting a refund, it will show “Direct deposit” if you are registered for it, or “Refund” if a cheque is being mailed separately.
• If you owe, it will show “Balance due.” Penalties and interest, and any balance carried from a previous assessment, also appear here. A paper notice includes a remittance voucher.

If your notice was issued before your payment reached the CRA, it may still show a balance even though you paid in full. Confirm the payment in your CRA account before paying again.

4. Explanation of changes and other important information

If the CRA changed anything on your return, this section explains what was changed and why. The changes are based on what you sent with your return and the information the CRA has on file, such as slips from employers and financial institutions. Read it carefully. It is the part most people skip and the part most likely to affect next year’s return too.

5. Registered plan statements (only if they apply to you)

Depending on your situation, your notice may include one or more of these:

• RRSP deduction limit and available contribution room statement. Your deduction limit is the amount of RRSP contributions you can deduct for the next year. Your available contribution room is the deduction limit minus unused contributions you reported in past years. If contributions exceed your deduction limit, you may have to pay tax on the excess.
• Home Buyers’ Plan (HBP) statement: your remaining balance and minimum required repayment for next year.
• Lifelong Learning Plan (LLP) statement: your remaining balance and minimum required repayment for next year.
• First Home Savings Account (FHSA) participation room statement: your participation room for next year and any unused contributions you can deduct in future years.

If you pay less than the minimum HBP or LLP repayment, the difference has to be included as RRSP income on your return. For planning around RRSP deadlines, see our RRSP contribution deadline guide. For the FHSA, see our guide to the FHSA tax deduction.

A five-minute NOA check

1. Confirm the name, address, tax year and issue date are correct.
2. Note whether the account summary shows a refund, an amount due, or a nil balance.
3. Compare the main line amounts with your own copy of the return.
4. Read the explanation of changes, if there is one, and note what changed.
5. Write down your RRSP deduction limit and any HBP, LLP or FHSA amounts shown, for next year’s planning.
6. If you owe, note the balance and arrange payment. If you expected a refund, check that direct deposit or cheque details make sense.
7. Save a copy (PDF or paper) with that year’s tax records.

If something on your notice looks wrong

The CRA separates two situations:

• You forgot information, or something was entered incorrectly. You can make changes to your return.
• The information is complete, but you disagree with the assessment or reassessment. You have 90 days from the date of your notice to register a formal dispute. The CRA explains the process on its income tax objection page.

Do not wait on a balance owing while you sort out a question. Interest can apply to unpaid amounts. If a notice shows a balance you cannot pay, our guide to late tax filing in Canada covers payment arrangements and relief requests.

Getting a copy, or letting your tax preparer see it

You can view and print current and previous notices by signing in to your CRA account and selecting Tax returns or Mail. You can also call the CRA to request a paper copy.

To access information online, a representative needs CRA authorization. The authorization method depends on the taxpayer’s situation; CRA My Account is one option. Never share your CRA user ID or password.

Frequently asked questions

What is the difference between a notice of assessment and a notice of reassessment?

A notice of assessment summarizes how the CRA assessed your return after it was processed. A notice of reassessment is sent only if changes are made to a return that was already assessed, and it summarizes those changes.

Where do I find my RRSP deduction limit on my notice of assessment?

If it applies to you, look for the RRSP deduction limit and available contribution room statement. The deduction limit is the amount of RRSP contributions you can deduct for the next year. Available contribution room is that limit minus unused contributions you reported in past years.

My notice shows a balance owing, but I already paid. What should I do?

If your notice was issued before your payment was received, it may still show a balance even if you paid in full. Sign in to your CRA account to confirm the payment before sending another one.

Why is there no explanation of changes on my notice?

The explanation of changes is provided when the CRA makes changes to your return. Not every section appears on every notice, so what you see depends on your return and your situation.

How long do I have to dispute my notice of assessment?

If the information on your return was complete but you disagree with the assessment or reassessment, you have 90 days from the date of the notice to register a formal dispute. If you simply forgot to include something or entered it incorrectly, you can ask the CRA to change your return instead.

Can my accountant see my notice of assessment online?

They need CRA authorization to access your tax information online. The authorization method depends on your situation; CRA My Account is one option. Once authorized, they can sign in through their representative account. You should never share your own CRA login details.

Official sources

• Canada Revenue Agency: Notices of assessment – NOA or NOR – Personal income tax
• Canada Revenue Agency: Change your return
• Canada Revenue Agency: File an income tax objection
• Canada Revenue Agency: Authorizing a representative

Information checked against the sources above on September 29, 2026. This article is general information, not personalized tax advice.