Personal Tax
CRA Notice of Assessment in Canada: How to Read It and Check for Errors
Your CRA Notice of Assessment summarizes your assessed return. Here is how to check refunds, balances, RRSP information and possible errors.
After filing a Canadian income tax return, you will normally receive a Notice of Assessment (NOA) from the Canada Revenue Agency (CRA). It summarizes how your return was assessed. Many taxpayers check only the refund or amount owing, but other details can affect future tax planning.
What is a CRA Notice of Assessment?
The NOA summarizes assessed income, deductions, credits, tax payable and the resulting refund or balance. It can also contain explanatory messages and information about registered retirement savings. It is not the same as the tax return you submitted: the CRA may have adjusted certain amounts.
Important: receiving an NOA does not necessarily mean every claim was audited or permanently approved. Some items may be reviewed or reassessed later.
1. Confirm the tax year and document type
Check that the notice belongs to the correct tax year and taxpayer. A Notice of Reassessment is different from an original assessment: it reflects a later change to a previously assessed return. Keep both versions if you receive them.
2. Compare the assessed figures with your filed return
Open your saved tax return and compare income, deductions, credits, tax withheld and instalment payments with the assessed amounts. Read any CRA explanation of adjustments. For self-employed Canadians, pay attention to business income and expenses; for landlords, check rental reporting; for employees, review tax slips and credits.
A difference is not automatically a mistake. Identify the item and supporting documents before contacting the CRA or requesting a change.
3. Check the refund or amount owing
Your NOA may show a refund, balance owing or zero balance. Later payments, adjustments, offsets or interest can affect your current account balance, so verify it through official CRA account services rather than relying only on an older notice.
If a refund is expected, use official CRA channels to check its status and your direct-deposit details. Be cautious of unsolicited messages that ask you to click a link to receive a tax refund.
Review RRSP Information
Compare the RRSP deduction limit shown on the assessment with more recent CRA information and your own contribution records. An older notice may not reflect later activity.
Read the CRA explanations and messages
Look beyond the summary page. CRA notes may explain a changed amount, request documents or refer to another letter. Check the instructions and any response date carefully. Access your CRA account through official government links instead of unexpected text messages about refunds.
What if your Notice of Assessment is wrong?
Compare your filed return with tax slips, receipts, payment records and CRA letters. If you made an error or omitted information, CRA processes may allow you to request a change to an already filed return. If you disagree with an assessment, a formal objection may be required, and deadlines apply. An adjustment request does not necessarily extend an objection deadline.
Keep your notice and supporting records
Save each assessment and reassessment with your filed return, tax slips and CRA correspondence. For self-employed taxpayers, keep business income, expense and instalment records in a separate secure folder. Label files by tax year so you can identify the correct document later.
Checklist after receiving your NOA
- Confirm the tax year and whether it is an assessment or reassessment.
- Compare income, deductions and credits with the filed return.
- Verify refunds and balances through your CRA account.
- Review RRSP information against your latest records.
- Read adjustment notes and save the notice securely.
Frequently Asked Questions
Does an NOA mean the CRA approved everything?
No. It shows how the CRA assessed the return. Certain claims may still be reviewed or reassessed later.
Where can I find my NOA?
Check available documents through official CRA online account services. Paper delivery depends on correspondence settings.