CRA Notice of Assessment: The basics explained (2025)

Last updated: May. 12, 2025 

That envelope from the CRA just landed in your mailbox (or more likely, your digital inbox these days). Your notice of assessment has arrived — and whether you’re a small business owner or just filing personal taxes, this little document packs a punch.

So what exactly is this notice of assessment, and why should you care?

Think of it as the Canada Revenue Agency’s official receipt and report card for your tax return. It confirms what you owe or what you’re getting back, but it also affects everything from your RRSP contribution room to your eligibility for government benefits.

In this guide, we’ll walk you through exactly what to look for, how to spot common issues, and what to do if something doesn’t look right. No accounting degree required.

What is a Notice of Assessment (NOA)?

A Notice of Assessment (NOA) is the official tax summary document the Canada Revenue Agency sends after processing your tax return. It confirms your filing details, shows if you’re getting a refund or owe money, and provides key information about your tax situation for the year.

Think of it as your annual tax report card.

This document serves as both your official receipt from the CRA and a legal tax document you’ll need for various financial activities throughout the year. From mortgage applications to benefit claims, your NOA is proof of your income and tax situation.

What your NOA includes

Here’s what you’ll find in your notice of assessment:

• All your reported income sources (employment, investments, self-employment)
• Deductions claimed and which ones the CRA accepted
• Tax credits you qualified for
• Your updated RRSP contribution limit for next year
• Carryforward amounts like unused tuition credits or capital losses
• Whether you need to make tax instalments next year
• Notes about any reassessments or reviews

Banks and lenders don’t just take your word for your financial situation — they want to see what the government says. That’s where your NOA comes in.

When that envelope arrives (or digital notification pings), don’t just glance and forget. Give it a proper review, make sure everything matches what you filed, and keep it somewhere safe. You’ll need it sooner than you think.

When will you receive your Notice of Assessment?

If you filed electronically (using NETFILE or EFILE), your Notice of Assessment typically arrives within two weeks after the CRA processes your return. Paper filers face a longer wait — expect six to eight weeks before seeing yours.

Some tax providers offer an “express NOA” feature that gives you an instant assessment summary right after filing. But remember, this is just a preview — your official, complete NOA will still follow the standard timeline.

Several factors can slow things down:

• Missing information on your return
• Returns flagged for manual review
• Filing during peak periods (especially right after the April 30 deadline)

Want to check your status? Log into CRA My Account — it’ll show you when your assessment has been issued, even before it reaches your mailbox or inbox.

How long after your Notice of Assessment do you get your refund?

Most taxpayers receive their refund within 8 business days after their Notice of Assessment is processed if they filed electronically and are signed up for direct deposit. Paper filers or those receiving refunds by cheque can expect to wait up to eight weeks for their money.

Wondering why your refund might be taking longer? A few things could be holding it up:

• Adjustments or reassessments to your return
• Errors that triggered a manual review
• Outdated direct deposit information
• Outstanding tax debts from previous years

Keep in mind your refund won’t be issued until your NOA is finalized. The refund clock starts ticking from the assessment date, not your filing date.

How to get your Notice of Assessment from the CRA

If you submitted your tax return through Netfile, the CRA’s electronic tax filing service, it’ll take about two weeks for you to see your NOA in “CRA My Account“, the secure online portal where you can view your personal income tax and benefit information.

If you feel you should have received your NOA — but haven’t — contact the CRA at 1-800-959-5525 (for businesses).

Using your NOA for proof of income and other purposes

Your NOA is basically financial proof that the government recognizes your income. And in Canada, that carries serious weight.

When you’re applying for a mortgage, the bank doesn’t just take your word for how much you make — they want the CRA’s version of the story. Same goes for personal loans, rental applications, and even some government benefits.

Where your NOA may be used for proof of income

• Mortgage applications (lenders love these as income verification)
• Loan approvals (proof you can actually pay them back)
• Rental applications (landlords want to know you can afford the place)
• Government benefit applications (like CCB or GST/HST credits)
• Student loan or grant applications (income-tested programs need proof)

One thing that often gets mixed up as well:

Your T1 General (your actual tax return) is different from your NOA. The NOA is the CRA’s response to your return, and it’s generally what organizations want to see.

Common discrepancies on your NOA and how to fix them

Never just skim your NOA and file it away. The biggest tax headaches come from discrepancies you could have caught early. Here are the three most common issues and how to handle them:

1. Your tax payment hasn’t been processed yet

You already paid your tax bill, but your NOA says you have a balance owing or that you owe interest.

First step – don’t panic.

The NOA is computer generated, which means payments sent with your tax return may not be reflected immediately on the NOA.

For example: let’s say you owed the CRA $10,000 this year.

You paid the amount on April 30th, but since the CRA hasn’t processed your payment yet, the $10,000 is still sitting in your unallocated payments account and hasn’t been applied to the amount you owe. The computer that reviews your tax return won’t know you owe the money until after it completes the NOA — so it marks the amount as missing.

If your payment hasn’t gone through and they processed the return, they’ll send you a bill for the entire amount owing plus interest. So you could be paying several hundreds of dollars of interest that you don’t owe.

If you are self-employed, or run your business as a sole proprietor, you and your spouse have until June 15th every year to file your returns, but the CRA will still charge interest on any payments not received by April 30th.

If you file late, you will also be charged late-filing penalties.

At the top of the NOA there’s a statement that says you need to pay what you owe, minus any amounts you paid they haven’t processed yet, but it’s very common for people to miss this and pay anyway.

2. You are missing a tax slip

Sometimes you miss a tax slip that includes both income reported and income taxes deducted (like a T4A pension slip).

If CRA added the slip later, they may add the income without adding the Income tax deducted. Always check that all amounts have been added.

3. A number was misreported on the tax return

Let’s say you have investment income from a T5 slip – if you type in $550 instead of $5500, a common mistake, the computer system will add the full $5500 instead of just the $4950 you missed — and charge you tax again on the $550 you already reported.

You can always request CRA to send you a copy of a slip if you didn’t receive it from your bank, financial institution or employer. Don’t be afraid to ask so you can compare numbers.

How to object to your Notice of Assessment from CRA

Disagree with your assessment? You’re not stuck with it. To file an objection to a CRA income tax assessment, choose one of these routes:

• File an objection online through CRA My Account (choose My Business or Individual depending on your situation). Choose “Register my formal dispute”. You’ll receive a case number that you’ll need to refer to when submitting supporting documentation or for further correspondence with the CRA.
• File through your authorized representative. They will use Represent a Client to file the dispute on your behalf.
• File by mail or fax using CRA Form T400A, Objection – Income Tax Act
• Send a letter to the Chief of Appeals at the appropriate CRA Appeals Intake Centre

Remember: The clock starts ticking from the date on your NOA. The objection deadline isn’t based on when you saw the assessment, but when the CRA issued it.

Be specific about why you disagree and include all supporting documents that make your case.

What is the deadline for filing an NOA objection?

Individuals must file their objection by whichever of these two dates is later:

• one year after the tax filing deadline for the return; or
• 90 days from the date of your notice of assessment or determination.

If your objection is concerning tax-free savings account (TFSA) or registered retirement savings plan (RRSP contributions), the deadline is 90 days from the date of your notice of assessment.

Incorporated businesses must file 90 days from the date of the notice of assessment or determination.

If you did not file your objection on time, you can apply for an extension. The Chief of Appeals will consider the circumstances behind your missing the deadline, including if you were working with the CRA office responsible for sending your assessment before you filed the objection or for reasons beyond your control, you can apply for an extension.

You can file for an extension at the same time as you file your notice of objection. You can apply for an extension up to one year after the deadline for filing an objection by writing to the Chief of Appeals at your Appeals Intake Centre.

What happens after I file my objection?

Objections are handled on a case-by-case basis and the length of time it takes to process your objection depends on its complexity and how long it takes for you to respond to any requests for information.

If CRA agrees with your objection, either completely or partially, it will adjust your tax return and send you a revised Notice of Re-Assessment. Otherwise, you’ll get written notice confirming the original tax assessment.

Typical processing times range from a few weeks for simple cases to several months for more complex disputes. If your objection is taking longer than expected, you can request a status update through CRA My Account or by calling the Appeals division.

Remember, the CRA can sometimes pause interest charges during lengthy review processes — it’s worth asking about this if your case drags on.

If you disagree with the CRA’s decision on your objection, you can appeal to the Tax Court of Canada. If your case is unsuccessful in the Tax Court, you could take it to the Federal Court of Appeal and, ultimately, apply for leave to the Supreme Court of Canada.

The whole appeal process can be daunting and requires a lot of time and expense if you handle it alone.

Do I have to pay the tax I’m objecting to?

Generally, you do not have to pay the income tax amounts that are under review until the CRA has completed its review of your objection.

You do however, have to pay if the amounts you are objecting to are taxes you had to withhold and remit, such as payroll taxes. If your objection relates to a charitable donation tax credit, you have to pay half of the amount in dispute. You should confirm this with the CRA beforehand.

When a decision has been made on your objection, you must pay any the amounts you owe, including taxes, penalties and interest.

If the review is ruled in your favor, you can ask the CRA to refund the amount if:

• You already paid your amounts owing, and
• You have not received a decision on your objection within 120 days

Other frequently asked questions about your CRA Notice of Assessment

Still have questions? We’ve covered some of the more common head-scratchers about your Notice of Assessment below.

How do I get a copy of my NOA if I filed through tax software?

You can retrieve your Notice of Assessment directly through the same tax software you used to file your return. Most NETFILE-certified platforms connect to CRA systems, letting you download your NOA without visiting CRA My Account separately.

Simply log back into your tax software account and look for an option like “Check CRA Documents” or “View Assessment.” Some software providers will even notify you when your NOA becomes available.

Not all tax programs offer this feature, though. If yours doesn’t, you’ll need to access your NOA through your CRA My Account instead.

Can I request someone else’s NOA from the CRA?

You can only request another person’s NOA if you’re their authorized representative with the CRA. Without formal authorization, the CRA won’t share anyone else’s tax information with you – even for spouses or family members.

To become an authorized representative, the taxpayer needs to add you through their CRA My Account or by submitting Form T1013, “Authorizing or Canceling a Representative.” Once approved, you’ll use the “Represent a Client” service to access their tax information.

This authorization process requires identity verification with details like date of birth and existing credentials for both parties.

What’s the difference between a Notice of Assessment and a Proof of Income Statement?

A Notice of Assessment shows the CRA’s review of your tax return, while a Proof of Income Statement (also called Option C printout) specifically summarizes your income details. Both are official CRA documents, but they serve different purposes.

Your NOA gives a complete picture of your tax situation, including deductions, credits, and balances. A Proof of Income Statement shows only your income amounts and taxes paid, making it more streamlined for income verification.

Some lenders and programs specifically ask for the Proof of Income Statement instead of an NOA. You can get both documents through CRA My Account or by calling the CRA request line.

How can I get my NOA if I’m outside Canada?

You can access your Notice of Assessment online through CRA My Account even if you’re living outside Canada or the United States. This digital access is available worldwide with an internet connection.

If you’re waiting for a paper copy, international mail delivery times vary significantly. NOAs mailed to United States addresses typically take 2-3 weeks, while other international destinations may take a month or longer.

For Canadians living abroad, setting up direct deposit and opting for digital correspondence is the most reliable way to receive tax documents promptly.

Choose a representative that understands how to work with the CRA

Filing a business return is hard enough. But creating a tax strategy that flips the rules in your favour? That takes an expert.

For more than 70 years, we’ve helped farms and small businesses optimize their returns to save money today and for the long run. And if you are chosen for an audit, we’ll represent you fully and handle the paperwork and communication involved with the CRA and their auditors. You’re in good hands.

Book a free consultation or call us at 1-800-265-1002.