Understanding Your CRA Notice of Assessment (NOA): A Line-by-Line Guide

Every year after you file your tax return, the CRA sends you a Notice of Assessment (NOA). It is the CRA's official response to your filing -- a document that tells you whether they agree with what you reported, how much you owe or are owed, and what your RRSP contribution room is for the coming year.

Most people glance at the refund or balance-owing line and file it away. That is a mistake. Your NOA contains important information that you should review carefully, especially if you are self-employed or claim significant deductions.

What Is a Notice of Assessment?

The NOA is a formal statement from the CRA confirming that they have processed your income tax return. It is not a receipt or a summary -- it is the CRA's assessment of your tax situation based on what you filed. If the CRA changes anything (corrects math, disallows a deduction, adjusts a credit), those changes appear on the NOA.

You typically receive your NOA:

• Within two weeks if you filed electronically (NETFILE)
• Within eight weeks if you filed a paper return
• Immediately available through CRA My Account once processing is complete

How to Read Each Section

Account Summary

This is the section most people skip to. It shows:

Line	What It Means
Total income assessed	The CRA's calculation of your gross income from all sources
Net income	Your income after deductions like RRSP contributions, union dues, and self-employment expenses
Taxable income	Net income minus additional deductions (northern residents, capital gains exemption, etc.)
Total federal tax	Federal tax calculated on your taxable income
Total provincial tax	Provincial tax calculated based on your province of residence
Total payable	Combined federal and provincial tax plus CPP/EI premiums owing
Total credits	Tax withheld at source, instalments paid, and refundable credits (GST/HST credit, Canada Workers Benefit, etc.)
Balance	The final result: a refund (negative balance) or amount owing (positive balance)

Changes and Corrections

If the CRA adjusted anything on your return, this section explains what changed and why. Common adjustments include:

• Math errors the CRA corrected
• Deductions or credits disallowed because supporting documentation was not provided
• Income added from T-slips the CRA received from employers or financial institutions that you did not report
• Carry-forward amounts adjusted based on prior-year reassessments

This is the section you should read most carefully. If the CRA changed something you believe is correct, you have the right to dispute it.

RRSP Deduction Limit

Your NOA shows your RRSP deduction limit for the next tax year. This is the maximum amount you can contribute to your RRSP and deduct from your income. The calculation is:

• 18% of your previous year's earned income, up to the annual dollar limit ($32,490 for 2025)
• Plus any unused RRSP room carried forward from prior years
• Minus any pension adjustment (PA) from a workplace pension plan

Self-employed Canadians: Your earned income for RRSP purposes is your net self-employment income (T2125 income minus expenses). If your business had a loss, it reduces your RRSP room calculation.

Instalment Reminder (If Applicable)

If the CRA expects you to make quarterly tax instalments for the current year, the NOA may include instalment amounts and due dates. This typically applies if you owed more than $3,000 in net tax (or $1,800 in Quebec) in the current or either of the two preceding tax years.

Checking for Discrepancies

Review your NOA against your original tax return. Specifically, check:

1. Total income assessed -- Does it match what you reported? If the CRA added income, they may have received a T-slip you forgot to include.
2. Deductions and credits -- Are all your claimed deductions reflected? If a deduction is missing or reduced, the CRA may have disallowed it.
3. Tax withheld -- Does the tax withheld at source match the total from your T4 and other slips?
4. RRSP room -- Does the deduction limit seem reasonable based on your income? An unexpected change could indicate the CRA adjusted a prior year.
5. Marital status -- An incorrect marital status can affect credits like the GST/HST credit and the spousal amount.

If something is wrong: You have several options depending on the nature of the error. For simple corrections (you forgot a slip, missed a deduction), you can file a T1-ADJ or use ReFILE. For disagreements with the CRA's assessment, you may need to file a Notice of Objection within 90 days.

NOA vs. Notice of Reassessment

These are different documents:

	Notice of Assessment	Notice of Reassessment
When issued	After your original return is processed	After the CRA reviews or changes a previously assessed return
Why issued	Standard processing	You requested a change (T1-ADJ/ReFILE), CRA audit, or CRA matching program found a discrepancy
Effect	Establishes your assessed tax position	Replaces the previous assessment

A Notice of Reassessment supersedes the original NOA. If you receive one, review it carefully -- it means the CRA has changed something about your tax situation for that year. The CRA can reassess you for up to three years after the original NOA date for most situations, or up to six years in cases of misrepresentation.

Accessing Your NOA

CRA My Account

The fastest way to view your NOA is through CRA My Account at canada.ca. Once your return is processed:

1. Log in to My Account
2. Navigate to Tax returns > View my notices of assessment
3. Select the tax year

You can view, download, and print your NOA from this portal. Historical NOAs for previous tax years are also available.

By Mail

If you file electronically, the CRA still sends a paper NOA by mail unless you have opted for electronic-only delivery in My Account. Paper NOAs typically arrive two to four weeks after electronic filing.

Express NOA

If you use certified NETFILE software, you may receive an Express NOA immediately after the CRA processes your return. This is a condensed version showing your refund or balance owing. The full NOA with all details follows shortly after.

Why You Should Keep Your NOAs

Your NOA is an important financial document beyond tax season:

• Mortgage applications -- Lenders frequently ask for your most recent NOA as proof of income
• Student loan applications -- Government student aid programs may require NOAs
• RRSP contribution tracking -- Your NOA is the definitive source for your contribution room
• Dispute resolution -- If the CRA reassesses you years later, your original NOA establishes what was initially assessed
• Provincial benefits -- Some provincial programs use assessed income from your NOA to determine eligibility

Keep your NOAs for at least six years, though many financial advisors recommend keeping them indefinitely since they are small documents and useful for historical reference.

Common Questions

My NOA shows a different refund than I expected. What happened?

The CRA may have adjusted a deduction or credit, applied your refund to a balance owing from a previous year, or intercepted your refund for another government debt (student loans, EI overpayments). Check the "Changes" section of your NOA for an explanation.

I disagree with the CRA's changes. What can I do?

You have 90 days from the date on your NOA to file a Notice of Objection. For simpler issues like a missed slip or overlooked deduction, file a T1 Adjustment Request first -- objections are for disputes, not corrections.

I never received my NOA. How do I get one?

Log in to CRA My Account to view it online. You can also call the CRA individual enquiries line at 1-800-959-8281 to request a copy be mailed to you.

Does my NOA mean the CRA has audited me?

No. An NOA is an assessment, not an audit. The CRA processes your return and issues the NOA based on the information you provided. They can still audit you for up to three years (or six in some cases) after the assessment date.

Sources

1. CRA: Understanding your notice of assessment
2. CRA: My Account for individuals
3. CRA: How to change a return -- T1 Adjustment Request
4. CRA: Filing a Notice of Objection
5. CRA: RRSP deduction limit