CRA Notice of Assessment Explained 2026: How to Read Your NOA and What to Do If You Disagree

Your CRA Notice of Assessment is the official confirmation that CRA has processed your tax return. It tells you whether CRA accepted your return as filed, made changes, and whether you owe a balance or will receive a refund. Understanding your NOA — and knowing your rights to object — is essential for every Canadian taxpayer.

What does each section of a CRA Notice of Assessment mean?

Your NOA contains four key sections: (1) Account Summary — shows your net refund or balance owing after all credits; (2) Assessment Details — line-by-line comparison of amounts you reported versus what CRA assessed; (3) RRSP/PRPP Deduction Limit — your contribution room for the following calendar year; and (4) Statement of Account — any outstanding balances including interest and prior year amounts. If CRA made adjustments, a separate explanation is attached.

What should I do if my NOA shows CRA changed my return?

First, compare the NOA to your filed return line by line to identify exactly what changed. If you disagree, you have 90 days from the NOA mailing date to file a formal Notice of Objection using Form T400A. File the objection even if you do not yet have all supporting documents — you can supplement it later. Missing the 90-day deadline requires a separate application for extension under section 166.1, which CRA grants on a discretionary basis.

How long does CRA take to issue a NOA in 2026?

For returns filed via NETFILE, CRA typically issues the NOA within 2–8 weeks during the off-peak season. Paper returns take 8–16 weeks year-round. If you have not received your NOA within 8 weeks of a NETFILE return, check your My CRA Account online — the NOA is often posted there before the paper copy arrives.

What is the difference between a NOA and a Notice of Reassessment?

A Notice of Assessment (NOA) is issued after CRA processes your original filed return. A Notice of Reassessment (NOR) is issued when CRA reviews a previously assessed return and makes further changes. The same 90-day objection deadline applies to reassessments. CRA has 3 years from the original NOA date to reassess (the “normal reassessment period”) for most taxpayers.

Can I request a change to my own return after the NOA is issued?

Yes — you can file a T1-ADJ (Request for an Adjustment) to correct or amend your return for up to 10 years after the original filing. Common adjustments include: claiming a missed deduction, correcting a reporting error, or adding a slip received late. Adjustments that reduce tax payable generate a refund; adjustments that increase tax payable result in a balance owing with interest from the original due date.

What does the RRSP deduction limit on my NOA mean?

The RRSP deduction limit on your NOA is your contribution room for the following calendar year. The room accumulates as 18% of your prior year earned income (subject to the annual dollar limit of $31,560 for 2026) plus any unused room from prior years, minus pension adjustments. If you over-contributed in error, a 1%/month penalty tax applies to the excess amount.

Reviewed by: Bader A. Chowdry, CPA CA LPA — Insight Accounting CPA Professional Corporation, Mississauga, Ontario. Last reviewed: June 6, 2026.