When will I receive my Notice of Assessment?

If you filed electronically, expect your NOA within 2 weeks. Paper filers typically wait 6–8 weeks or longer during peak season. You can view your NOA immediately in My CRA Account once processing is complete — before the paper copy arrives by mail. CRA may also issue a reassessment NOA at any time within 3 years of the original assessment if they have reason to adjust your return.

What is the RRSP deduction limit on my NOA?

Your NOA shows "RRSP/PRPP deduction limit for [next year]." This is the maximum amount you can contribute to your RRSP in the following tax year and deduct against income. It is calculated as 18% of your earned income from the prior year, up to the annual RRSP dollar limit ($32,490 for 2025), minus any pension adjustment, plus any unused RRSP room carried forward from prior years. This is the authoritative RRSP room figure — always verify with the NOA before making large contributions.

What happens if CRA changed my return?

If CRA adjusted any amounts, the NOA will show a "We made changes to your return" notice. The explanation section will list each change — for example, a calculation error, a deduction that was disallowed, or income that was not reported. If you disagree with a change, you have 90 days from the NOA date to file a formal Notice of Objection (Form T400A or online through My CRA Account). Keep your NOA as it starts the 90-day objection clock.

Why does my NOA show a balance owing even though I already paid?

Your NOA reflects your tax balance on the date your return was processed — before accounting for installment payments, withholdings, or payments made after filing. Check the "Explanation of changes and other important information" section. If you have paid and the amount still shows owing, log into My CRA Account to see your current account balance. Unpaid balances accrue daily compound interest starting May 1 of the tax year.

Where do I find my NOA if I lost the paper copy?

All NOAs from 2004 onward are available in My CRA Account under "Tax returns > Notice of assessment." You can also request a copy by calling CRA at 1-800-959-8281. Your authorized tax preparer can also access your NOA through the Represent a Client portal with your consent.

What Is a Notice of Assessment in Canada?

Q: What is a Notice of Assessment in Canada?

A Notice of Assessment (NOA) is the official document CRA sends after processing your tax return. It confirms the amounts CRA accepted, shows any corrections made, states your refund or amount owing, and provides key figures for the following tax year — especially your RRSP deduction limit, TFSA room (on the related correspondence), and any carry-forward amounts. The NOA is not a bill — it is a summary of how CRA processed your return.

Short Answer

A Notice of Assessment is CRA’s official confirmation that your tax return has been processed. Read it carefully — it shows whether CRA made changes to your return, your refund or balance, your RRSP room for next year, and any carry-forward amounts. All future tax planning starts with the numbers on your NOA.

NOA Sections and What They Mean

Section	What it contains
Summary	Refund amount or balance owing, based on CRA’s processing of your return
Explanation of changes	Any adjustments CRA made to your filed return, with reasons
RRSP/PRPP deduction limit	Maximum RRSP contribution you can deduct next year
Unused RRSP/PRPP contributions	Room carried from past undeducted contributions
Home Buyers’ Plan repayment	Annual repayment obligation if you withdrew from RRSP under HBP
Lifelong Learning Plan repayment	Annual repayment obligation if you withdrew under LLP
Non-capital loss carry-forward	Business or property loss not yet applied against income
Net capital loss carry-forward	Capital losses available to offset future capital gains
Interest and penalties	Any arrears interest or late-filing penalty assessed

RRSP Deduction Limit Calculation

Component	Effect on RRSP room
18% of prior year earned income	+ Increases room
Annual RRSP dollar limit ($32,490 for 2025)	Cap — room cannot exceed this amount
Pension adjustment (PA) from T4	− Reduces room
Past service pension adjustment (PSPA)	− Reduces room
Past service pension adjustment reversal (PSPAR)	+ Increases room
Unused RRSP room carried forward	+ Adds to room

Earned income for RRSP includes employment income, net self-employment income, net rental income, alimony/maintenance received, royalties, and research grants. It excludes pension income, Old Age Security, and investment income.

How Your RRSP Room Accumulates

Year	Earned income	18% room created	Pension adjustment	New room	Cumulative room
2021	$50,000	$9,000	$0	$9,000	$9,000
2022	$65,000	$11,700	$0	$11,700	$20,700
2023	$75,000	$13,500	$2,000	$11,500	$32,200
2024	$90,000	$16,200	$0	$16,200	$48,400
2025	$100,000	$18,000	$0	$18,000	$66,400

Unused room carries forward indefinitely — there is no expiry.

Assessment vs Reassessment

Type	When issued	What triggers it
Initial assessment	After original return is processed	Filing your T1 tax return
Reassessment	Any time within 3 years of original	CRA audit, taxpayer-requested correction, T1-ADJ filed
Reassessment (fraud/misrepresentation)	Beyond 3 years	CRA finds intentional misrepresentation
Nil assessment	When no refund or balance results	Zero tax owing, zero refund — confirms processing

You can also request a reassessment yourself if you find an error by filing a T1 Adjustment Request (T1-ADJ) or using the “Change my return” tool in My CRA Account.

Key Dates and Deadlines Tied to Your NOA

Event	Deadline
Notice of Objection (to dispute CRA changes)	90 days from NOA date
T1-ADJ (to correct your own return)	10 years from the tax year end
Interest on balance owing	Begins May 1 of assessment year
CRA collections action	Generally no sooner than 90 days after NOA

What the Explanation Section Tells You

If CRA adjusted your return, the NOA explanation commonly cites:

Adjustment type	Example
Arithmetic error	“We corrected a calculation error on line 26000”
Missing income	“We added T5 income not reported on your return”
Deduction disallowed	“We disallowed the RRSP deduction — contribution exceeds your limit”
Medical expense threshold	“We recalculated your net income-based medical threshold”
Same-sex/common-law adjustment	“We adjusted spousal amounts based on your marital status”

If you disagree with any change, file a Notice of Objection within 90 days.

Bottom Line

Your NOA is one of the most important documents you receive from CRA each year. Check it thoroughly — especially your RRSP room, any carry-forward amounts, and whether CRA made changes to your return. Store or download each NOA; you may need historical NOAs for mortgage applications, benefit calculations, and RRSP contribution verification.

Viewing your NOA online (My CRA Account)

You no longer need to wait for your paper NOA in the mail. CRA typically issues the electronic Notice of Assessment within 2 weeks of NETFILE submission (versus 8+ weeks for paper returns). To access your NOA:

Log in to My CRA Account at canada.ca/cra-my-account
Navigate to Tax returns → Tax return status
Select the tax year to view your NOA in full
Download or save the PDF for your records

CRA also emails a notification (not the NOA itself) when your return has been assessed if you have notifications enabled. Go to My CRA Account → Profile to turn on email notifications so you are alerted the moment your NOA is ready — this is especially useful to catch any unexpected adjustments before the 90-day objection window expires.

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