After you file your taxes, the Canada Revenue Agency (CRA) sends a Notice of Assessment (NOA). It’s a summary of your return: what the CRA accepted, what it changed, and whether you get a refund or owe money. If the CRA changes your return later, you get a Notice of Reassessment (NOR).
Your NOA matters for benefits too. Most federal benefits, like the Canada Child Benefit and the Canada Groceries and Essentials Benefit (CGEB), are worked out from the same tax return.
What it looks like and who sends it
It comes from the CRA. If you’ve given the CRA your email address, you get it as online mail in your CRA account, with an email telling you it’s there. Otherwise it comes by letter mail to your address on file. You can always view and print it in your CRA account.
The notice shows:
- your name and address, and the last 4 digits of your Social Insurance Number (SIN)
- the tax year and the date the notice was issued
- an 8-character access code, used by tax software
- an account summary
- a summary of the key line numbers used to assess your return
- an explanation of changes, if the CRA changed anything
What it means in plain words
The account summary shows one of three results:
- “Refund”: the CRA owes you money. It shows “Direct deposit” if it’s going to your bank, or “Refund” if a cheque is coming separately.
- “Amount due”: you owe money. A paper notice includes a payment slip. If you already paid, the notice may still show the balance if it was issued before your payment arrived.
- “Balance: Nil”: you don’t owe anything and don’t get a refund.
The parts that matter for your benefits
Your income. The summary shows your key amounts, including net income. Benefits like the CCB and CGEB are based on income from your return. If the CRA changed your income, your benefits can change too.
The benefit amounts are on separate notices. The NOA itself doesn’t list your CCB or CGEB payments. Those come on their own notices. For example, if you qualify, you get a CGEB notice in July. See our guide to CRA benefit notices.
A reassessment can change benefits. If you get a Notice of Reassessment that changes your net income, the CRA recalculates your benefits and sends a notice of redetermination. That can mean more money, or an amount you have to pay back.
Messages about specific credits. A few benefit messages can appear right on the NOA:
- If your Disability Tax Credit approval has an end date, the CRA warns you on your NOA one year ahead, and again in the year it expires.
- If you got too much in Canada Workers Benefit advance payments, the NOA for that year tells you, and the amount is taken from your refund.
Do you need to act?
- Refund or nil balance, and the numbers match your return: No. Keep the notice. Other programs may ask for it as proof of income.
- Amount due: Yes. Pay by the date shown, or call the CRA to set up a payment plan.
- The CRA made changes you don’t understand: Read the explanation, then compare it with your return. Call if it’s still unclear.
- You made a mistake or forgot something: You can ask the CRA to change your return.
If you disagree
If your return was complete but you disagree with the assessment, you can file a formal objection. The NOA page says you have 90 days from the date of the notice. For most individuals, the deadline is actually the later of 90 days from the notice date or one year after the tax filing deadline. Don’t wait: file as soon as you can, online through your CRA account or with form T400A.
How to check it’s real
- A real NOA is always in your CRA account. Sign in by typing canada.ca into your browser yourself, and look under Mail or Tax returns.
- CRA emails only tell you there’s new mail in your account. They don’t have a link to a form asking for personal or banking details.
- The CRA warns about a scam email saying a “tax return document” is ready to review, with a link. Don’t click it.
- The CRA will never ask for payment by gift card, prepaid card or crypto, and never threatens arrest.
See “Your CRA refund is pending” texts for more.
Who to call
- CRA individual tax line: 1-800-959-8281 (TTY 1-800-665-0354). From the Yukon, NWT or Nunavut: 1-866-426-1527.
- CRA benefits line: 1-800-387-1193.
- To report a scam: Canadian Anti-Fraud Centre, 1-888-495-8501.