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Canada · CRA Notice of Assessment · Last verified September 30, 2026
After the Canada Revenue Agency processes your tax return, it sends a Notice of Assessment (NOA). This is the CRA’s official summary of how it assessed your return. Newcomers should read it carefully instead of checking only whether a refund arrived.
What your NOA tells you
- whether you have a refund, a zero balance or an amount owing;
- the income, deductions and credits the CRA assessed;
- whether the CRA changed anything from the return you filed;
- important carry-forward amounts for future years;
- your RRSP deduction limit/contribution room where applicable;
- other items such as FHSA participation room or Canada training credit limit when relevant.
What is a Notice of Assessment?
CRA defines the NOA as the summary of the calculated amounts for your income tax and benefit return. It is issued after the CRA receives and assesses your tax return.
You receive an NOA for every return that is assessed. If the return is later changed, the CRA issues a Notice of Reassessment (NOR) instead.
First check: refund, zero balance or amount owing
Your NOA tells you whether the CRA calculated a refund, no balance, or tax owing. Do not assume that the refund shown on your return is automatically the final amount: the CRA can adjust the assessment.
If you expected a refund but the NOA shows less, read the explanation section and assessed amounts before contacting the CRA. The agency may have corrected a credit, deduction, slip amount or another entry.
Check whether CRA changed your return
Compare the NOA with the return you filed. CRA’s NOA guidance says the notice outlines the assessment and calculated balance and explains changes made to the return.
As a newcomer, pay extra attention if your return involved:
- a part-year Canadian residency date;
- foreign income;
- foreign tax credits;
- benefit or credit eligibility;
- tuition amounts;
- RRSP contributions or deduction claims;
- income slips that arrived late or were amended.
If you are still preparing your first return, see our first Canadian tax return guide and foreign income after moving to Canada guide.
RRSP room and other carry-forward information
The NOA can contain figures you will need next year. CRA’s current guidance lists items such as unused RRSP contributions, your RRSP deduction limit and available contribution room, FHSA participation room, Canada training credit limit and other amounts that can carry forward.
Do not guess your RRSP contribution room from salary alone. Use the official amount shown by CRA for your situation, especially in your first years in Canada when prior-year earned income history may be limited.
NOA vs Notice of Reassessment
An NOA is the first assessment result for a filed return. If you or CRA later change that assessed return, CRA can issue a Notice of Reassessment. The NOR is the updated summary and should be compared with the earlier NOA to understand what changed.
What if you notice a mistake?
If information was omitted or entered incorrectly, CRA says you can request a change to the tax return. A simple correction is different from formally disputing CRA’s interpretation of a complete return.
If all the information is complete but you disagree with the assessment, CRA provides a formal objection route. Its current NOA guidance says a formal dispute can generally be registered within 90 days of the notice date; for individual income-tax objections, the Income Tax Act can provide the later of that 90-day period or one year after the filing deadline. Check the live CRA objection rules for your exact case before relying on a deadline.
Keep the NOA securely
Your Notice of Assessment contains personal tax information and can be used as a reference when CRA verifies your identity. CRA also notes that financial institutions or community organisations may sometimes request proof that you filed taxes or proof of prior-year income.
Store it with your tax records rather than forwarding the full document casually. If someone asks for proof of income, check whether CRA’s separate proof-of-income statement would be more appropriate than sharing your entire NOA.
Newcomer NOA checklist
- Confirm the tax year and your personal details.
- Check the refund, zero balance or amount owing.
- Compare assessed income with the return you filed.
- Read every CRA adjustment/explanation.
- Check carry-forward balances and registered-plan room.
- Keep the NOA with your tax records.
- If something was entered incorrectly, use the tax-return adjustment route.
- If the return is complete but you dispute the assessment, review the formal objection deadline immediately.
If you do not yet use CRA’s online services, see our CRA My Account guide for newcomers.
Official sources checked
- CRA — Notices of assessment (NOA) and reassessment (NOR)
- CRA — Reading your Notice of Assessment
- CRA — After filing a tax return
- CRA — Objection rights under the Income Tax Act
Verification date: September 30, 2026. Tax assessments and objection deadlines are case-specific. Use the date and instructions on your actual CRA notice if they differ from general guidance.
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