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A notice of assessment is the CRA's summary of the amounts it calculated from your income tax and benefit return. Most people see it in their CRA account once the return is processed. It shows a refund, an amount due or a nil balance, your RRSP limit and carryforward amounts, and the date a 90 day objection window starts.
What is a notice of assessment?
A notice of assessment (NOA) is the CRA's summary of the amounts it calculated from your income tax and benefit return. The CRA issues one after it receives and assesses a return, so you get a notice for every return you file.
If the CRA later changes a return it has already assessed, it sends a notice of reassessment (NOR) instead. The CRA describes the reassessment as an updated summary of the changes. Our guide to the notice of reassessment covers what to do when one arrives.
If you file several years at once, you receive one notice per year. The CRA says to check the notice for the most recent year for the final result.
The notice is issued in one language, based on the preference you gave when you filed. The balance owing deadline, if the notice shows an amount due, is April 30 following the tax year, and the CRA says interest starts the day after.
How and when do you get your notice of assessment?
Most people can see the notice in their CRA account as soon as the return is processed, and the CRA says that is immediate for most people. The delivery method depends on your mail preference.
- Online mail: this is the default unless you chose letter mail or never gave an email address. If you gave an email address, the CRA notifies you by email when mail is waiting in your account.
- Letter mail: the notice goes to the mailing address the CRA has on file. You are not emailed, but you can still view it in your account.
The CRA does not give one standard number of weeks for ordinary returns. It says an NOA can take longer if you filed late, if the CRA reviews your return, if you file more than one return, if it is a bankruptcy or deceased-taxpayer return, or if the CRA asks you for more information. For non-resident returns, it says processing may take up to 16 weeks. A reassessment is generally processed on the same timeline.
You can follow a return with the progress tracker in your CRA account. If you are waiting on a letter and are not sure what it is, the CRA letters decoder matches each heading to what it means, and what to do when a CRA letter arrives lists the first steps.
What is on a notice of assessment and how do you read it?
The first thing to find is the account summary, which shows one of three results: a refund, an amount due, or a nil balance. The CRA's guidance lists these main parts of the notice.
| Part of the notice | What the CRA says it shows |
|---|---|
| Your details | Your name and address, your SIN (last 4 digits on the online version), the tax year and the date of the notice |
| NETFILE access code | An 8-character code used to file electronically. It is not mandatory, but without it the CRA must use other information to confirm who you are |
| Account summary | A refund (CR), a balance owing (DR), or a nil balance |
| Tax summary | Main lines such as total income, net income and taxable income. These might not match what you reported if the CRA made changes |
| Explanation of changes | What the CRA changed and why, plus any carryforward amounts. Penalties and interest on a balance owing are shown too |
| Registered plan information | RRSP deduction limit and contribution room, Home Buyers' Plan and Lifelong Learning Plan balances, and FHSA participation room, where they apply |
Compare the tax summary lines with your own return. A line that differs usually has a matching entry in the explanation of changes. If the numbers match and the result is what you expected, keep the notice with your records for that tax year. If a line surprises you, read the explanation before doing anything else, because it is where the CRA says what it changed.
What do the RRSP limit and carryforward amounts mean?
The RRSP deduction limit on the notice is the RRSP amount you can deduct for the next tax year. The CRA says unused RRSP contributions are shown there as well, and you can deduct them later if they stay within your deduction limit.
The contribution room is the most you can contribute for the next tax year. The CRA says contributions above it are an excess of contributions, which may be taxed. Our RRSP contribution limit guide explains how people find their own figure.
Carryforward amounts, also called carryover amounts, appear in the explanation of changes. The CRA gives unused tuition as an example. These amounts can reduce tax in a future year, which makes the notice useful when you prepare next year's return. See tuition credit carry forward or transfer for that one.
If you used the Home Buyers' Plan or the Lifelong Learning Plan, the notice may show the remaining repayment balance and the minimum repayment for the next year.
The CRA page does not list TFSA room as part of the notice, so check your CRA account for that figure rather than this letter.
What if the notice differs from your return?
The CRA gives two paths, and which one applies depends on whether your information was right.
If you forgot something or entered information incorrectly, you can ask the CRA to change your return. The CRA says to wait until you receive your NOA first, because it cannot change the return until processing is finished. Generally you can request a change only for a tax year that ended in the last 10 calendar years. The options are Change my return in your CRA account, ReFILE for returns sent with NETFILE-certified software, or Form T1-ADJ by mail. The CRA says online requests usually take about 2 weeks, and mailed ones can take several weeks. Our guide to fixing a mistake on a tax return walks through it.
If your information was complete and you disagree with the assessment or reassessment, you have 90 days from the date of the notice to register a formal dispute, which is called an objection. Write that date down when you open the notice. The steps are in notice of objection to the CRA, and the longer notice of assessment blog guide covers the checks.
The CRA can also change your return on its own or select it for review. If a review letter arrives, respond by the deadline in that letter.
How do you get a copy or a proof of income statement?
The quickest way to get a copy is to sign in to your CRA account, select your Individual account, choose Tax returns or Mail, and select the notice. A representative with authorization can do the same through the Representative account.
For a paper copy, or an alternate format such as braille or large print, you call the CRA. Have your SIN, full name, date of birth, complete address and a return or notice ready to confirm who you are. The phone numbers are on the CRA's notice page: 1-800-959-8281 in Canada, with different numbers for Yukon, the Northwest Territories and Nunavut and for callers outside Canada and the US.
Some organizations, such as financial institutions, may ask for a proof of income statement, also called an option C print. The CRA says it shows the income, deductions and credits used to assess your return. It has no explanation of changes or additional information. You get it from your CRA account or by contacting the CRA.
For a refund estimate before you file, try the tax refund calculator.
Where does this information come from?
The facts here come from the CRA pages named under sources, checked on 7 November 2026. Tax-Services.ca is an independent information site. It provides no services, does not represent the CRA or any other organization, and collects information from open sources.
The site does not guarantee that the information is accurate or current, and it accepts no liability for how you use it. Check the official source before you rely on anything here.
Frequently asked questions
How long does it take to get a notice of assessment?
The CRA does not state a standard number of weeks for most returns. For most people the notice shows in the CRA account right after processing. It can take longer if you filed late, the CRA reviews your return or asks for more information.
How long do I have to object to a notice of assessment?
The CRA's notice page says you have 90 days from the date of the notice to register a formal dispute, called an objection. This applies when your information was complete and you disagree with the assessment or reassessment.
Is a notice of reassessment different from a notice of assessment?
Yes. The CRA sends a notice of reassessment only when it changes a return it already assessed. It is an updated summary of the changes, and it is generally processed on the same timeline as an assessment.
What is the NETFILE access code on the notice?
It is an 8-character code on the notice used to file electronically. The CRA says it is not mandatory, but without it you cannot use your most recent return to confirm your identity and the CRA uses other information.
Can I get a proof of income statement instead of the full notice?
The CRA says the proof of income statement, also called an option C print, shows the income, deductions and credits used to assess your return. It has no explanation of changes. You get it in your CRA account or from the CRA.