After sending us your tax return

What's on your notice of assessment

Toggle between each page of the notice of assessment to get an overview of what is on each page. You will find more details about each section later in this lesson.

Notice details

Text version of the above image:

Example of the notice details from Jonah Smith's notice of assessment.

Your notice of assessment shows the following information:

1. Your name and address

• Jonah Smith
  1 Home Avenue
  City NL X0X 0X0

2. Your social insurance number

• XXX XX6 789

Social insurance number

Social insurance number

3. The tax year of the tax return you filed

• 20XX

4. The date the CRA assessed your tax return

• May 5, 20XX

5. Your NETFILE access code

• AA11BB2C

NETFILE access code

NETFILE access code

Account summary

Text version of the above image:

Example of the Account summary from Jonah Smith's notice of assessment.

This section of the notice of assessment shows you the result of your tax return.

Depending on your income and credits, the result may be any of the following:

• a refund, when the CRA owes you an amount (shown as CR, for credit)
• a balance owing, when you owe an amount to the CRA (shown as DR, for debit)
• a zero balance, when neither you nor the CRA owes an amount

You may be late doing your taxes for several years and file more than one tax return at once (for example, you file your 2018, 2019 and 2020 returns together). In this case, the CRA will assess all your returns at the same time. You will receive one notice of assessment for each year. Check the notice for the most recent year for the final result.

My Account

My Account

Tax assessment and summary

Text version of the above image:

Line 15000 Total income: 18,000
Line 23600 Net income: 17,050
Line 26000 Taxable income: 17,050
Line 35000 Total federal non-refundable tax credits: 1,650
Line 61500 Total provincial non-refundable tax credits: 1,200
Line 42000 Net federal tax: 55.00
Line 42800 Net provincial tax: 16.00
Line 43500 Total payable: 71.00
Line 43700 Total income tax deducted: 2,209.80
Line 48200 Total credits: 2,209.80
Total payable minus Total credits: 2,138.80 CR
Balance from this assessment: 2,138.80 CR
Direct deposit: 2,138.80 CR

This section of the notice of assessment shows the main lines of your tax return. The CRA used the amounts you see to calculate your final result, which could be a refund, a balance owing, or a zero balance.

Line

Line

The amounts you'll see in this section include:

• Total income
• Net income
• Taxable income
• Total federal and provincial or territorial non-refundable tax credits
• Net federal and provincial or territorial tax
• Total payable
• Total credits
• Balance from this assessment (refund, balance owing, or zero balance)

The amounts might not match what you reported on your return if the CRA has made changes.

You may also see any penalty and interest the CRA may have charged. If you have a balance owing on your account from another tax return, which you have not paid yet, that balance will show here.

Explanation of changes

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Example of the explanation of changes and other important information from the notice of assessment.

This section of the notice of assessment explains in detail any changes or corrections the CRA made to your tax return.

Sometimes the CRA will make a change based on the information you sent with your return. Other times, the change is based on information the CRA has on file. For example, the CRA will automatically include any unused tuition amounts you have on file if you forgot to include them when you did your taxes.

Read this section of the notice carefully to understand the final result of your assessment and to learn if you need to do anything to correct your return.

If you have any carryforward amounts available, like unused tuition amounts, your notice will show those amounts here. This information will be helpful when you do your taxes for the next tax year, since those amounts can reduce the tax you may have to pay in a future year.

Carryforward amounts (also known as Carryover amounts)

Carryforward amounts (also known as Carryover amounts)

Additional information

Your notice of assessment includes other information on the last few pages that generally depends on your situation.

RRSP deduction limit and available contribution room statement

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Example of the RRSP deduction limit statement.

This section shows how much you can contribute or deduct in the following year.

Some of the key amounts you'll see in this section include:

1. your RRSP deduction limit
   This is the amount of RRSP contributions you can deduct for the next tax year. Your notice will show how the CRA calculated this amount.
2. your unused RRSP contributions
   If you reported RRSP contributions in previous years but did not claim a deduction for them, they will show here. You can still deduct them in future years, as long as the amounts are within your deduction limit.
3. your available contribution room
   This is the maximum amount you can contribute for the next tax year and takes your unused contributions into consideration. If your RRSP contributions are more than this amount, you have an excess of contributions, and you may have to pay tax on the excess amount.

Resources are available

After you finish this lesson, this resource link will be available:

• Registered retirement savings plan (RRSP)

Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP) statement

You may have used the money in your RRSP to buy a home through the HBP or to finance full-time training or education through the LLP. Both of these programs require you to repay the money to your RRSP over a set period of time.

Your notice may show your remaining balance to repay and your minimum required repayment for the next year.

Resources are available

After you finish this lesson, these resource links will be available:

• The Home Buyer's Plan
• Lifelong Learning Plan

General CRA information

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Example of the general CRA information.

Your notice will include CRA information and resources to help after you have done your taxes, like what to do if:

1. you move
2. you want to change your return
3. you want to register a formal dispute (objection)

You will also see definitions and links to web pages that will give you more information about:

4. help for persons with hearing, speech, or visual impairments
5. CRA Account
6. fraudulent communications (scams)

How to get a copy of your notice of assessment

The CRA sends you your notice of assessment after it assesses your return.

If your correspondence preferences are set to “Electronic mail,” you will get an email letting you know that you have mail in My Account when it's available. The only way to read your online mail, like your notice of assessment, is by using My Account. You will not receive a paper copy of most CRA mail.

If “Electronic mail” is not ticked in your correspondence preferences, you will receive a paper copy of your notice of assessment. Your notice will still be available to view in My Account, but you will not receive an email notification about it.

If you need a copy of your notice, you can access it online in My Account or request a copy by contacting the CRA.

You can also request your notice in a different format, such as:

• braille
• large print
• audio

Proof of income statement

Organizations like your financial institution might ask you to provide a proof of income statement or an option C print. The print is a version of your return.

A proof of income statement has much of the same information as your notice of assessment and looks very similar to it. The statement shows the income, deductions and tax credits the CRA used to assess your tax return. However, the statement does not include an explanation of changes or additional information.

You can get a proof of income statement online from My Account or by contacting the CRA.

The refund explained

A tax refund is an amount the Canada Revenue Agency (CRA) owes you after it assesses your income tax and benefit return. This happens when you have more credits than amounts payable.

• Total payable
• −minus Total credits
• =equals Refund (if the result is negative)

You could get a refund if you paid more tax during the year than you owe on your income, for example, if your employer deducted too much tax from your pay.

A refund could also result if you are entitled to refundable tax credits.

The only way to know if you're entitled to a refund, and the amount you're entitled to, is to do your taxes.

Income tax and benefit return

Income tax and benefit return

Refundable tax credits

Refundable tax credits

Timelines for getting your refund

A refund can only be issued after you file a tax return. This is why it's important to do your taxes every year. It's the only way to get the refund you may be entitled to.

The CRA's goal is to send your refund within:

• 2 weeks, when you file online
• 8 weeks, when you file a paper return

Note: These timelines are only for returns that meet the filing deadline.

The CRA may select your return for a more detailed review. If this happens, it may take longer to process your return and issue any refund.

Signing up for direct deposit

Direct deposit is the fastest way to get your refund and other payments from the CRA. The CRA will deposit your payments securely into your account at a Canadian financial institution.

Ways to sign up for direct deposit:

• online using My Account
  You can sign up or update your CRA direct deposit information if you are registered for a CRA Account and have full access.
  
  My Account

  My Account

• through a financial institution
  Many Canadian financial institutions let you change your direct deposit information with the CRA if you use their online services.
• by mail
  You can update your direct deposit by completing the Canada Direct Deposit enrolment form and sending it to the Receiver General for Canada. The mailing address is provided at the bottom of the form.

If your refund is not what you expected

If you did not receive the refund you were expecting, you should first read your notice of assessment. It will explain if the CRA changed your return, which may have affected your refund.

Changes to your return will not always lower the amount of your refund. The CRA may have information on file that reduces the taxes you owe and increases your refund amount. For example, the CRA will automatically include your tuition carryforward amounts if you forgot to include them.

Carryforward amounts (also known as Carryover amounts)

Carryforward amounts (also known as Carryover amounts)

Your refund may have been transferred

There are situations where you may not receive the total amount of your refund. Your notice of assessment will explain if part of your refund has been transferred to another of your accounts.

In certain situations, the CRA may keep some or all of your refund, like if you:

• have a balance owing with the CRA for your income tax or benefit accounts, including the Canada Groceries and Essentials Benefit (CGEB) (formerly known as the GST/HST credit) and the Canada child benefit
• have other outstanding federal, provincial, or territorial government debts, like student loans or employment insurance overpayments
• are entitled to a refund of $2 or less

Balance owing

Balance owing

Canada Groceries and Essentials Benefit (CGEB) (formerly known as the GST/HST credit)

Canada Groceries and Essentials Benefit (CGEB) (formerly known as the GST/HST credit)

Canada child benefit

Canada child benefit

Get help understanding your refund

After reading your notice of assessment, you can contact the CRA for help if you still don't understand how your refund was calculated.

You need to have some personal and tax information available to confirm your identity when you call the CRA to access your account.

This includes:

• your social insurance number
• your full name and date of birth
• your complete address
• your personal account open or an assessed return, a notice of assessment or reassessment, or another tax document

The balance owing explained

A balance owing is an amount you must pay to the Canada Revenue Agency (CRA) when you do your taxes. This happens when you have more amounts payable than credits.

• Total payable
• −minus Total credits
• =equals Balance owing (if the result is positive)

You could have a balance owing if you did not pay enough tax during the year, for example, if your employer did not deduct enough tax from your pay.

Payment deadline for a balance owing

The deadline to pay a balance owing is April 30, following the tax year. You should pay your balance in full before this date to avoid paying interest and late-filing penalties.

The CRA charges interest on your full unpaid balance starting the day after the deadline. This happens every day until you pay your balance in full. You should pay your balance as soon as possible to avoid paying interest on interest.

Tax year

Tax year

Interest

Interest

Options available for paying your balance

Many different options are available for you to pay your balance. You can pay your balance online, in person, or by mail. You can choose what's easiest for you.

It's important to think about the time it takes to process a payment to make sure the CRA receives your payment on time.

Paying your balance online

Paying online is the fastest way to pay your balance owing. It also gives you a confirmation number you can use as a reference.

Online banking

If you use online banking, you can make a payment to the CRA. This is just like how you pay your cell phone or credit card bill.

How to make a payment using online banking

You will need to “Add a payee” and look for an option that matches your situation, such as:

• CRA (revenue) – 20XX tax return
  Use this option to make a payment for the current tax return. You can use this option only once per return.
• CRA (revenue) – tax amount owing
  Use this option to pay any tax amount owing.
• CRA (revenue) – tax instalment
  Use this option to make a payment towards the next tax year. It will stay on your account as a credit, and you can claim it when you do your taxes for the next year.

When your financial institution asks for your CRA account number, enter your social insurance number (SIN).

Social insurance number (SIN)

Social insurance number

Interac Debit, Visa Debit, or Debit Mastercard (using CRA My Payment)

My Payment is an electronic service that lets you make payments to the CRA using your access card from a financial institution.

Pre-authorized debit (PAD) in My Account

If you are registered for a CRA account, you can give permission to the CRA to withdraw an amount from your Canadian chequing account on a date you choose.

My Account

My Account

Credit card, debit card, PayPal, or Interac e-Transfer (through a third-party service provider)

You can use a third-party service provider to send your payment to the CRA. This is the only way to make a payment using a credit card, PayPal, or Interac e-Transfer.

Other options for paying your balance

There are other options available for you to make a payment if you cannot make a payment online.

These options usually require you to have a remittance voucher. A remittance voucher is a slip that gives the CRA information about your account to process your payment.

If you need a remittance voucher to pay your balance owing, you can:

• print one from Canada.ca
• request one through My Account
• request one by calling the CRA

Pay in person at your financial institution

You can make a payment in person at a Canadian financial institution. This method usually requires you to have a remittance voucher. Some financial institutions can process an electronic payment for you in person.

Pay in person at a Canada Post outlet

You can pay with cash or a debit card at any Canada Post outlet across Canada. You will need a QR code that provides information about your account. The CRA includes this QR code on some remittance vouchers. If you need to create a QR code, Canada Post will use a third-party service provider to process the code.

Paying your balance by mail

You can make a payment to the CRA with a cheque from your Canadian financial institution. You should make the cheque payable to the Receiver General for Canada and mail it to the CRA with a remittance voucher.

If you don't have a remittance voucher, you can write your SIN on the front memo field of your cheque. If you want to include instructions for the CRA to apply your payment to your account, you can include these on a separate piece of paper.

Confirming your payment

You should always allow enough time for the CRA to process your payment before following up.

Before checking if the CRA has processed your payment, please allow:

• 3 business days for online payments
• 10 business days for payments made by cheque or money order

The fastest way to confirm that the CRA received your payment is online through My Account. You must be registered for a CRA account to use this service. My Account offers up-to-the-minute information about your account, so you can see if the CRA has applied your payment. 

If you are not registered for a CRA account or need to resolve an issue with your payment, you can contact the CRA. You will need to provide personal and tax information to confirm your identity to access your account.

Paying your debt over time

If you are not able to pay your balance in full before the deadline, don't worry!

The CRA offers flexible options to pay your debt over time:

• You can set up a series of payments online in the My Account secure portal with a pre-authorized debit agreement (PAD).
• The CRA can help you set up a payment arrangement to pay your balance with several regular payments over time.

Calculating your payments

You can use the monthly net income and expense worksheet to determine what you can afford to pay on a regular basis.

The CRA will also work with you to find the best way to pay your balance without creating more financial difficulties for you. Your payment arrangement will be based on what you can afford to pay.

Even if you have set up a series of payments or a payment arrangement, the CRA will still charge interest on your unpaid balance until you pay it in full. Your payments should include an estimated amount of interest.

If you want to set up a payment arrangement, you can call the automated TeleArrangement service or speak to a CRA agent.

Respecting the arrangement

If you have set up series of payments or a payment arrangement, it is important to make all of your payments on the arranged dates.

You must also file your future tax returns on time.

If your situation changes and you cannot make a payment, you should contact the CRA right away.

Reassessments explained

You might realize that you made a mistake when you did your taxes. If this is the case, don't worry!

You can request a change to your income tax and benefit return. This is known as a reassessment or an adjustment request.

Some of the most common reasons to request a change include:

• forgetting to report income you earned during the year
• not claiming a deduction because you couldn't find your receipts
• forgetting to claim a tax credit you were entitled to
• claiming a tax credit you thought you were entitled to but later found out you weren't

Income tax and benefit return

Income tax and benefit return

Deductions

Deductions

Tax credits

Tax credits

After the Canada Revenue Agency (CRA) processes your request, it will send you either:

• a notice of reassessment (NOR) showing the changes (this will look similar to your Notice of assessment (NOA))
• a letter explaining why the CRA did not make any changes

A notice of reassessment tells you if the amount of tax you owe has changed, which could mean:

• you get a refund if the amount went down
• you have a balance owing if the amount went up

Notice of assessment

Notice of assessment

Refund

Refund

Balance owing

Balance owing

When to submit your request

Wait until you receive your notice of assessment before you ask for changes to your tax return.

If you send your change request too soon, the CRA will not have processed your tax return yet. The CRA cannot make any changes until this step is complete.

Sometimes the CRA makes a change to your tax return based on the information you sent with your return. Other times, the change is based on information the CRA has on file. This is why it's important to wait for the CRA to process your tax return and to read your notice of assessment carefully when you receive it.

Generally, you can request a change to a tax return only for a tax year that ended in the last 10 calendar years . For example, in 2022 you can ask for an adjustment to a tax return for 2012 or a later year.

Tax year

Tax year

Calendar year

Calendar year

Ways to submit your request

You can request a change to your tax return by changing the amount you entered on a specific line.

Line

Line

There are a few different ways to submit your request.

Online

There are 2 ways to submit a request online.

• Change my return
  If you are registered for a CRA account, you can request a change online by using the “Change my return” service in My Account.
  
  My Account

  My Account

• ReFILE
  You can use ReFILE if you did your taxes online using NETFILE-certified tax software.

The CRA usually takes about 2 weeks to process your request, unless it needs time to do an additional review.

By mail

To mail a change request, send both of the following documents to your tax centre:

• a completed Form T1-ADJ, T1 Adjustment Request, outlining the details of your request
• all supporting documents for the change, including anything for related amounts you already claimed

The CRA can take several weeks to process a request sent by mail.

Review programs

The CRA can also make changes to your tax return. It may randomly select your return for review to make sure you correctly claimed or reported amounts, like tax credits or deductions, and to ask for the proper supporting documents.

The CRA may also select your tax return to review for other reasons, like:

• the information on your tax return doesn't match the information on other sources, like your T4 slips, Statement of Remuneration Paid
• the types of deductions or credits you claimed
• how well you met your tax responsibilities (known as your “compliance history”); for example, in the past, have you filed your returns on time, reported all your income, and sent any supporting documents that the CRA asked for.

If the review results in a change to your return, the CRA will send you a notice of reassessment.

T4 Slip

T4 Slip

Responding to a review request

The CRA will contact you if it needs more information to complete its review. It is very important that you respond with the requested documents by the deadline. Otherwise, the CRA will complete its review based on the information it has available.

You can always call the CRA if you have questions about a review letter or if you need more time to respond. The original letter will show the phone number to call. You can also call the individual tax enquiries line if you misplace your letter.