A Notice of Assessment (NOA) is the summary of the calculated amounts for your income tax and benefit return. The Canada Revenue Agency (CRA) sends you these results after receiving your return. It is the CRA's answer to what you filed, and outside tax season it is the tax document people are asked for most often — at mortgage time and at benefit time.
What this document is
A summary, not a second return. It shows your name and the address the CRA has on file, along with the tax centre where your return was processed, and it sets out the assessment and the calculated balance. The results are the same regardless of how you receive it, and notices are issued in only one language, based on the preference you gave when you filed.
Who issues it and how it reaches you
The CRA, in one of two ways:
- In your online CRA account. Your notice is available there once your return is processed — in most situations immediately. If you gave the CRA an email address, you get an email telling you there is mail in your account.
- By letter mail. Your notice goes to the mailing address on file. You can still view it in your account, but you will not be notified by email.
The CRA sends online mail unless you set your preferences to letter mail, or have never provided an email address.
How long it takes depends on how you filed. It may take longer if you filed after the due date, if the CRA reviews your return, if you are filing multiple returns, a bankruptcy return, or a deceased taxpayer return, or if the CRA asked you or your authorized representative for more information or documents.
What it shows
- Notice details — the last four digits of your social insurance number (SIN) or temporary taxation number (TTN), the tax year, the date the notice was issued, and your NETFILE access code.
- Account summary — one of three outcomes: a refund, an amount due, or a balance of nil.
- Tax assessment — the key line numbers and amounts used to assess your return, which you can compare against what you entered, plus an explanation of any changes the CRA made.
- Registered plan statements, depending on your situation — your RRSP deduction limit and available contribution room, and, if you take part in them, Home Buyers' Plan (HBP), Lifelong Learning Plan (LLP), and First Home Savings Account (FHSA) statements.
The NETFILE access code is used in tax software to file electronically. It is not mandatory, but without it you cannot use information from your most recent return to confirm your identity with the CRA. If you are filing for the first time, you will not have one.
If you disagree with it
If you forgot to include information, or something was entered incorrectly, you can make changes to your return. If the information is complete but you disagree with the assessment, you have ninety days from the date of your notice to register a formal dispute.
What to keep
Keep every year's notice. It carries figures the next year depends on — the refund or the balance, the RRSP deduction limit, the carryforward amounts — and it is the document you are most likely to be asked for at mortgage time or benefit time.
If you lose one, you can sign in to your CRA account to view or print your notices, or call the CRA to have a paper copy mailed. To verify your identity, the CRA may ask for your social insurance number, full name, date of birth, complete address, and an assessed return, notice of assessment or reassessment, or another tax document — which is a good reason to have the notices where you can find them.
Dossier keeps each year's notice with that year's records, so the figures it carries forward are there when you file.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.