Your Notice of Assessment, Explained Section by Section

What a notice of assessment is

Your NOA is a summary of the amounts the CRA calculated for your income tax and benefit return after processing it. It confirms the income, deductions and credits the CRA accepted, the tax it calculated, and whether you're getting a refund, owe a balance, or are at zero.

If the CRA later changes an assessed return, whether because you asked for a change or because it reviewed your return, it sends a notice of reassessment (NOR). An NOR has the same layout as an NOA and replaces it as the current word on that tax year.

Lenders, landlords, and benefit and subsidy programs often ask for your NOA as proof of income, so it's worth keeping every year's notice somewhere you can find it. If you need one later, you can view and download past notices in your CRA account.

How and when you get it

If you file online, your NOA is usually available in your CRA account as soon as your return is processed. Online mail is the default delivery method for anyone who has given the CRA an email address: you'll get an email saying you have new mail, and you won't receive a paper copy. If you chose letter mail, the NOA comes to the mailing address on file, and you can still view it online.

How long it takes depends on how you filed. Paper returns take longer than electronic ones, and an NOA may be delayed if you filed late, the CRA selects your return for review, or it needs more information from you. You can follow your return's status with the progress tracker in your CRA account.

Be careful with messages claiming to be your NOA. The CRA's notification email doesn't include the notice itself or ask for personal or banking details; it tells you to sign in to your account. If a message asks you to click a link and confirm your information, treat it as a likely scam. Our guide to CRA My Account covers how to tell the difference.

The top of the notice and the account summary

The header shows your name, the address on file, and the tax centre that processed your return. Below that you'll see the notice details: the last four digits of your Social Insurance Number, the tax year, and the date the notice was issued. Note that date: it starts the clock if you want to dispute the assessment.

On the right side of the NOA is your NETFILE access code, an eight-character code that certified tax software can ask for when you file next year. It's optional, but it helps the CRA confirm your identity using your previous return.

The account summary gives the bottom line, in one of three forms:

• Refund: the amount coming to you, by direct deposit or a cheque mailed separately.
• Amount due: what you owe, including any penalties, interest or balance carried from earlier years.
• Balance: Nil: nothing owing either way.

If you paid when you filed and the notice still shows an amount due, the NOA may simply have been issued before your payment arrived. Check your account balance online before paying again.

The tax assessment and the explanation of changes

The next section lists key line numbers from your return and the amounts the CRA used for each: total income, net income, taxable income, credits, tax withheld, and so on. Compare these to your own copy of the return line by line. If they match and there's no explanation of changes, the CRA accepted your return as filed.

If anything differs, the explanation of changes is the most important part of the whole notice. It describes what the CRA adjusted and why, based on your return and its own records. Common examples include a missing slip (such as a T5 for investment income that your bank reported but you didn't), a deduction the CRA limited, a carry-forward amount that didn't match its records, or a credit claimed incorrectly.

Read this section carefully even if the change is small or works in your favour. A correction for a missing slip, for instance, is a sign to check whether the same slip was missed in other years. Full details of the assessment are also available in your CRA account under Tax returns.

Your RRSP deduction limit and other registered plan numbers

Depending on your situation, the NOA includes statements for your registered plans. These are the figures most worth writing down:

• RRSP deduction limit statement: shows your RRSP deduction limit for the coming year and your available contribution room, which is that limit minus any unused RRSP contributions you've reported in past years. This is the number to use when planning next year's RRSP contributions; see our guide to the 2026 RRSP contribution limit for how the limit is built.
• Home Buyers' Plan (HBP) statement: if you withdrew from your RRSP under the HBP, it shows your remaining balance and the minimum repayment required for next year. Any shortfall in that repayment is included in your income as RRSP income.
• Lifelong Learning Plan (LLP) statement: the same structure as the HBP statement, for RRSP withdrawals used for education.
• First Home Savings Account (FHSA) statement: if you've opened an FHSA, it shows your FHSA participation room for the next year and any unused FHSA contributions you can deduct in future years.

Contributing more than your room can be costly. For RRSPs, the CRA generally charges a tax of 1% per month on unused contributions that exceed your deduction limit by more than $2,000. Excess FHSA contributions can also be taxed. Always check your room before a large contribution, not after.

What you won't find on the NOA: your TFSA room

Many people look for their TFSA contribution room on the notice of assessment. It isn't there. The NOA covers your RRSP, HBP, LLP and FHSA figures, but TFSA room is tracked separately.

To check your TFSA room, sign in to your CRA account and look under Savings and pension plans, or contact the CRA. Be aware that the CRA's TFSA figures are updated once a year, in the spring, using the previous year's transactions reported by your financial institutions. If you've contributed or withdrawn during the current year, the CRA's number won't reflect that yet, so keep your own records and check them against your statements. Our TFSA contribution limit guide explains how room accumulates.

If you disagree with your assessment

Your options depend on why you disagree.

If the CRA's change was based on something missing or incorrect in your return, or you've realized you forgot to claim something, the simplest route is to change your return. You can do this online with Change my return in your CRA account or through ReFILE in certified tax software, which are usually processed within about two weeks, or by mail with form T1-ADJ, which takes much longer. Wait until you've received your NOA before requesting a change, and wait for a response before sending a second request.

If you've given the CRA all the information and still disagree with how it assessed your return, you can file a formal objection. For individuals, the deadline is the later of one year after the filing due date for that return or 90 days after the date on your notice of assessment or reassessment. Certain assessments, such as tax on RRSP or TFSA over-contributions, only allow 90 days. You can file an objection online through your CRA account or by mail.

Before escalating, it often helps to call the CRA and ask for an explanation of the change. Many disputes come down to a missing receipt or slip that the CRA will accept once you send it. Keep copies of everything you submit and note the date and the name of anyone you speak to.

Reviews and reassessments after your NOA

Getting an NOA doesn't mean your return can never change. The CRA can review returns after the initial assessment and ask for receipts or documents to support what you claimed. For most individuals, the CRA can reassess a return within the normal reassessment period, generally three years from the date of the original notice, and longer in some situations.

That's why it pays to keep your receipts, slips and records for at least six years. If the CRA sends a review letter, respond by the deadline it gives, even if only to ask for more time. Ignoring a review usually leads to the claim being denied and a reassessment.

Each time you receive an NOR, read it the same way you read your original NOA: check the explanation of changes, the new balance, and whether the changes affect your RRSP room or benefit amounts.

A quick checklist when your NOA arrives

• Confirm the refund or balance matches what your tax software calculated.
• Compare the key line amounts with your copy of the return.
• Read the explanation of changes, if there is one, and decide whether you agree.
• Write down your RRSP deduction limit and, if applicable, your FHSA room and HBP or LLP repayment.
• Pay any balance owing, or set up a payment arrangement, to limit interest.
• Save a PDF of the notice with your tax records.
• If you disagree, note the date on the notice and the deadline to object.

If you're still unsure about a change, see how to file taxes in Canada for a refresher on the main parts of your return, or speak with a tax professional.

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