Notice of assessment (NOA): Understand your NOA
Your notice of assessment (NOA) is an evaluation of your tax return that the Canada Revenue Agency sends you every year after you file your tax return.
Your NOA includes the date we processed your tax return, and the details about how much you may owe, or get as a refund or credit.
Your NOA will be available to you within minutes of your tax return being processed in an HTML version and at a later date in a PDF version. For more information on how to register for electronic mail go to Email notifications from the CRA – Individuals - Canada.ca. Go to Get a Copy to learn how to get a copy of your notice.
The NOA does not show your payment
If you have to make a payment around the same time that you electronically file your tax return, your payment may not show up on your notice. Please note it may take up to 10 business days for your payment to be reflected in our system. To confirm any payments made to the CRA, log into My Account to view your current balance or call the Individual Tax Account Balance Automated Service to hear your account balance.
Language preference
Once your tax return has been processed, your NOA is produced and sent to you based on the language preference we have on file. Once issued, the CRA is not able to reproduce that notice in the other official language. For more information on how to change your language of correspondence please go to Update your CRA information: Change your language of correspondence - Canada.ca.
Sections of your notice of assessment (NOA)
Your notice contains:
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Account summary
This section shows you the result of your assessed or reassessed tax return. This may be a refund, a zero balance, or a balance owing. The amount we show includes any outstanding balances you may owe from previous returns.
The account summary may also show the result from concurrent assessments or reassessments.
Example of an account summary
The system will generate the applicable account summary based on your (re)assessed tax return.
- If you have a refund, this section will show the amount of the refund. If you’re signed up for direct deposit, your refund will be automatically deposited into your bank account. If you did not sign up for direct deposit, the cheque will be sent to you separately in the mail.
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Account summary
You have a refund in the amount shown below.
Refund: $568.85
Go paperless!
Get your mail online through My Account.
- Log in at canada.ca/my-cra-account.
- Select "Manage online mail".
- If you have no refund or balance owing, this section will show a zero (nil).
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Account summary
You have no amount to pay as a result of this assessment.
Refund: Nil
Go paperless!
Get your mail online through My Account.
- Log in at canada.ca/my-cra-account.
- Select "Manage online mail".
- If you have a balance owing, this section will show an amount due, pay by date and payment options. The amount we show includes any outstanding balances you may owe from previous returns. If you made a payment but it is not appearing on this notice, please note it may take up to 10 business days for your payment to be reflected in our system. If you pay your “amount due” by the “pay by date”, there will be no interest charged.
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Account summary
You have an amount due. If you already paid the full amount, pleas ignore this request.
Refund: $404.29
Pay by: May 15, 2024
Payment options
You can:
- Pay online
- Pay at your financial institution
For more information, see page 5.
Concurrent assessments and reassessments
When you file several consecutive-year returns at the same time (for example, you file your 2021, 2022, and 2023 returns together), we will assess all your returns at the same time, as concurrent assessments. The overall balance appears in the account summary on the last notice of the series.
When you send us new information that changes your returns for several consecutive years, they will be processed as concurrent reassessments.
- If you have a refund, this section will show the amount of the refund. If you’re signed up for direct deposit, your refund will be automatically deposited into your bank account. If you did not sign up for direct deposit, the cheque will be sent to you separately in the mail.
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Tax assessment summary
This section lists the main lines on your assessed tax return. Next to each line are the amounts we used to calculate your balance.
Compare these amounts to the ones on your return to see where we made changes, if any.
This section also shows any penalty and interest we calculated on your refund or amount owing. If you have a balance owing from a previous assessment, it will also appear here.
Example of a summary
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Summary
Summary Table Line Description $ Final amount CR/DR 15000 Total income 65,227 Deductions from total income 1,317 23600 Net income 63,910 26000 Taxable income 63,910 35000 Total federal non-refundable tax credits 3,043 61500 Total British Columbia non-refundable tax credits 804 42000 Net federal tax 7,123.09 42800 Net British Columbia tax 2,911.51 43500 Total payable 10,034.60 43700 Total income tax deducted 9,222.86 45000 Employment insurance overpayment 60.73 48200 Total credits 9,283.59 Total payable minus Total credits 751.01 DR Penalties 75.10 DR Arrears interest 39.04 DR Balance from this assessment 865.15 DR Previous account balance 1,808.72 DR Balance due 2,673.87 DR -
Explanation of changes and other important information
This section explains in detail the changes or corrections we made to your tax return.
These changes are based on the information sent with your return and the information we have on file.
If you have new or additional information you want to send us to change your return, see How to change your return.
If you disagree with your assessment or reassessment, and want to register a formal dispute, see Complaints and disputes. You have 90 days from the date of the notice to register your dispute.
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RRSP deduction limit statement
This statement shows your deduction limit for your Registered Retirement Savings Plan (RRSP).
Deduction limit
Your deduction limit is the amount of RRSP contributions you can deduct for the next year.
Your statement also shows how we calculate your deduction limit, which is based on information you sent us with your previous tax return and information we have on file.
Available Contribution Room
The last line of the statement gives your available contribution room. This is the maximum amount you can contribute for next year.
It is your deduction limit minus any unused RRSP contributions you reported in past years. Your unused contributions appear on your statement.
If the total RRSP contributions (current and unused) that you claim on your return are less than your deduction limit, you have available contribution room.
Excess Contribution
If your RRSP contributions are more than your deduction limit, you have an excess of contributions. You may have to pay tax on this amount.
For more information on RRSP contribution and deduction rules, see How contributions affect your RRSP deduction limit.
Example of a RRSP deduction limit and available contribution room statement
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RRSP deduction limit and available contribution room statement
References to RRSP contributions also include contributions to your pooled registered pension plan (PRPP) and to your and your spouse's or common-law partner's specified pension plan (SPP). For more information, go to canada.ca/rrsp or see Guide T4040, RRSPs and Other Registered Plans for Retirement.
Your unused RRSP deduction room at the end of 2023 Description $ Amount RRSP deduction limit for 2023 38,903 Minus: Employer's PRPP contributions for 2023 0 Minus: Allowable RRSP contributions deducted for 2023 0 Equals: Your unused RRSP deduction room at the end of 2023 38,903 Your additional RRSP deduction limit earned in 2023 Description $ Amount 18% of 2023 earned income, up to a maximum of $32,490 1,941 Minus: 2023 pension adjustment (PA) 0 Minus: 2023 prescribed amount for connected persons 0 Equals: Additional RRSP deduction limit you earned in 2024 (if negative, will be "0") 1,941 Your 2024 RRSP deduction limit Description $ Amount Unused RRSP deduction room at the end of 2023 38,903 Plus: Additional RRSP deduction limit earned in 2023 1,941 Minus: 2024 net past service pension adjustment (PSPA) 0 Plus: 2024 pension adjustment reversal (PAR) 0 Equals: RRSP deduction limit for 2024 40,844 Minus: Unused RRSP contributions previously reported and available to deduct for 2024 0 Your available RRSP contribution room for 2024 40,844 Note: If your available RRSP contribution room is a negative amount (shown in brackets), you have no contribution room for 2024. You may have over contributed to your RRSP and have to pay a 1% monthly tax on any excess contributions. If you have, you must file a T1-OVP, Individual Tax Return for RRSP, PRPP and SPP Excess Contributions, and pay the taxes owing.
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More Information
Example of More information
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More information
If you need more information about your income tax and benefit return, go to canada.ca/taxes, go to My Account at canada.ca/my-cra-account, or call 1-800-959-8281. For individuals living in the territories (area code 867), call 1-866-426-1527.
If you move
Let us know your new address as soon as possible. For more information, go to canada.ca/cra-change-address.
If you have new information and want to change your return:
- go to canada.ca/change-tax-return for faster service; or
- write to your tax centre, and include your social insurance number and any documents supporting the change. To find your tax centre, go to canada.ca/cra-offices.
If you want to register a formal dispute:
- go to canada.ca/cra-complaints-disputes; you have 90 days from the date of this notice to register your dispute.
Help for persons with hearing, speech, or visual impairments
You can get this notice in braille, large print, electronic text, or audio format. For more information, go to canada.ca/cra-multiple-formats.
If you use a teletypewriter, you can get tax information by calling 1-800-665-0354.
You can pay:
- online or by phone using a Canadian financial institution's services
- online at canada.ca/cra-my-payment
- online by setting up a pre-authorized debit agreement at canada.ca/my-cra-account
- in person with your remittance voucher at your Canadian financial institution or, for a fee, at Canada Post
For more information, go to canada.ca/payments.
If you cannot pay in full and you would like more information, go to canada.ca/cra-collections. To discuss a payment arrangement, call the CRA at 1-888-863-8657.
Your notice may also contain your:
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Home Buyers' Plan statement
If you participate in the Home Buyers’ Plan (HBP), you will see your HBP statement on your notice of assessment or reassessment.
It shows your remaining balance to repay, and your minimum required repayment for the next year.
Your minimum required repayment is a portion of the balance you have left to repay. If you pay less than the minimum amount, you will have to include the difference as RRSP income on your return.
For more information about the HBP, see What is the Home Buyers' Plan?
Example of a HBP statement
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Home Buyers’ Plan (HBP) statement
The statement confirms the minimum amount you have to repay to your RRSP, PRPP or SPP because you participated in the HBP. Repayments do not affect your RRSP deduction limit.
The statement confirms the minimum amount you have to repay to your RRSP, PRPP or SPP because you participated in the HBP. Repayments do not affect your RRSP deduction limit. Description $ Amount Total withdrawals (2020) 15,000 Minus: Total repayments, cancellations, and income inclusions. 2,000 Balance left to repay 13,000 Minimum required repayment for 2024 1,000 -
Lifelong Learning Plan statement
If you participate in the Lifelong Learning Plan (LLP), you will see your LLP statement on your notice of assessment or reassessment.
It shows the balance left to repay, and the minimum required repayment for the next year.
Your minimum required repayment is a portion of the balance you have left to repay. If you pay less than the minimum amount, you will have to include the difference as RRSP income on your return.
For more information on the LLP works, see Lifelong Learning Plan (LLP).
Example of a LLP statement
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Lifelong Learning Plan (LLP) statement
The statement confirms the minimum amount you have to repay to your RRSP, PRPP or SPP because you participated in the LLP. Repayments do not affect your RRSP deduction limit.
Lifelong Learning Plan (LLP) statement Description $ Amount Total withdrawals (2014) 1,350 Minus: Total repayments, cancellations, and income inclusions 843 Balance left to repay 507 Minimum required repayment for 2024 169 -
First Home Savings Account statement
If you opened a First Home Savings Account (FHSA) in the year or in the previous year, you will see your FHSA participation room statement on your notice of assessment or reassessment.
It shows your FHSA participation room for the next year and your unused FHSA contributions that you can claim as a deduction in future years.
For more information about the FHSA, go to First Home Savings Account (FHSA).
FHSA participation room
Your FHSA participation room for the year is the maximum amount that you may contribute or transfer to your FHSA in the year without creating an excess FHSA amount.
The statement gives you your available FHSA participation room for next year, which is based on information you sent us with your previous tax return and information we have on file.
Unused FHSA contributions available to deduct in future years
Your unused FHSA contributions that you can deduct for future years is also shown in your statement. This is based on the information you sent us with your previous tax return and information we have on file.
If you have an excess of FHSA contributions, you may not be able to fully deduct this amount in future years.
Excess FHSA amount
If the total of your contributions or transfer to your FHSA in a year is more than your FHSA participation room for that year, you may have an excess contributions. You may have to pay tax on this amount.
For more information about excess FHSA contributions, go to What happens if you contribute or transfer too much to your FHSAs.
Example of a FHSA participation room statement
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First home savings account (FHSA) participation room statement
Your first FHSA was opened in 2023.
First home savings account (FHSA) participation room statement Description $ Amount Your FHSA participation room for 2023 8,000 Total contributions to your FHSAs in 2023 2,000 Total transfers from your RRSPs to your FHSAs in 2023 0 FHSA participation room for 2023 minus total contributions and transfers (go to Note 1) 6,000 Your FHSA participation room for 2024: 14,000
Your FHSA contributions for 2023 Description $ Amount Contributions to your FHSAs in 2023 before your first qualifying withdrawal 2,000 Minus: Total designated withdrawals form your FHSAs in 2023 0 Minus: Your FHSA deduction for 2023 2,000 Equals: Your unused FHSA contributions available to deduct in future years (go to Nate 2) 0 Information to be included on your 2024 Schedule 15 Description $ Variable “B” amount of your annual FHSA limit for 2023 0 Your FHSA carryforward for 2024 6,000 Total transfers from you RRSPs to your FHSAs in 2023 0 Total designated transfers from your FHSAs to your RRSPS or RRIFs in 2023 0 Your annual FHSA limit for 2023 2,000 Your FHSA deduction for 2023 2,000 Your unused FHSA contributions available to deduct in future years 0 Note 1: If the amount on this line is in brackets, you may have an excess FHSA amount subject to a tax of 1% per month on the highest excess FSHA amount in that month. If you have an excess FHSA amount, you must file an RC728, First Home Savings Account (FHSA) Return, and pay the taxes owing. Form more information, go to canada.ca/contribute-transfer-too-much-fhsa.
Note 2: If you have an excess FHSA amount, you may not be able to fully deduct this amount in future years.
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Remittance Voucher
When you have a balance owing, a remittance voucher will be included with your notice of (re)assessment. In order for the CRA to apply your payment correctly, this personalized voucher must accompany payments you make in person at financial institutions, and should be included with payments you send to the CRA by mail.
Please note banks and credit unions do not accept photocopies of remittance vouchers.
For more information go to Remittance vouchers and payment forms - Payments to the CRA.
Example of a remittance voucher
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Canada Revenue/ agences du revenu du Canada
Sudbury ON P2A 5C1
Amount Owing Remittance Voucher
Pay online or at your financial institutionProtected B when completed
Name
STREET NAME
CITY PROV POSTAL CODESocial Insurance number
01 123 456 789Amount due
$300.00Amount paid
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