Notices of assessment - NOA or NOR – Personal income tax

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A notice of assessment (NOA) is the summary of the calculated amounts for your income tax and benefit return. The Canada Revenue Agency (CRA) sends you these results after receiving your tax return.

The CRA will only send you a notice of reassessment (NOR) if changes are made to your assessed tax return. The NOR is an updated summary of the changes.

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How you will receive your notice

The results of your notice are the same regardless of how you receive it. Notices are issued in only one language based on your preference when you filed.

The CRA will send your notice (NOA or NOR) in the following ways:

In tax software

You have the option to view your notice in tax software immediately after you send the tax return to the CRA.

You can save or print your notice. This notice will have the same results as the copies sent by mail and in your CRA account.

In your online CRA account

Your notice is available in your account once your return is processed. In most situations, this will happen immediately.

To view your notice, sign in to your CRA account.

If you do not have an account, you can register for one to easily access and view your notice.

Delivery by mail

The CRA sends you online mail unless you set your preferences to letter mail, or if you have never provided us with your email address.

Online mail in your CRA account

If you provided us with an email address, you will get an email to notify you when there is mail in your CRA account.

You will not receive your notice (NOA or NOR) by letter mail.

Letter mail

Your notice (NOA or NOR) is sent to the mailing address on file.

You can also view your notice in your CRA account, but you will not be notified by email.

When you will receive your notice

The method you use to file a tax return affects how long it takes to receive your NOA.

Why an NOA may take longer to issue

It may take longer to issue an NOA if:

  • You filed your return after the due date
  • CRA completes a review of your tax return
  • You are filing:
    • Multiple tax returns
    • A bankruptcy return
    • A deceased taxpayer return
  • The CRA requested more information or documents from you or your authorized representative

Non-resident tax returns may take up to 16 weeks to process.

For details, refer to CRA processing times.

How long it takes to issue an NOR after changes are made to a tax return

Generally, the processing time for issuing an NOR is the same as for an NOA.

If you make changes to your tax return after you have filed it, refer to how long it takes to process your adjustment request.

If the CRA found errors on the tax return you filed, you will receive your NOR right after our reassessment is complete.

Get a copy of a current or previous year notice

You can get a copy of your NOA or NOR either online or by mail.

Online

Sign into your CRA account to view or print your notices. If you do not have an account, you can register for one to easily access current or previous year notices.

  1. Select your Individual account
  2. Select Tax returns or Mail
  3. Select the NOA or NOR you need from the list
If you want access to someone else’s notice

To access someone else's notice, you must be an authorized representative, and they must have a CRA account.

Once authorized, you can sign in to access their NOA or NOR.

  1. Select your Representative account
  2. Select Tax returns or Mail
  3. Select the NOA or NOR you need from the list
By mail

If you would like the CRA to mail a paper copy of your notice, you will need to call us to make the request.

You can also order alternate formats such as digital audio, electronic text, braille, or large print.

Call the CRA to request a paper copy or order an alternate format
Before you call

To verify your identity, the CRA may ask for your:

  • Social insurance number
  • Full name
  • Date of birth
  • Complete address
  • Assessed return, notice of assessment or reassessment, other tax document, or to be signed in to My Account

If you are calling the CRA on behalf of someone else, you must be an authorized representative.

Telephone number

1-800-959-8281

Yukon, Northwest Territories and Nunavut:
1-866-426-1527

Outside Canada and the United States (Eastern Standard Time):
613-940-8495

Teletypewriter (TTY) number

If you use a teletypewriter:
1-800-665-0354

Canada video relay service (VRS)

Register with Canada VRS to download the app and call the VRS line.

Hours

Hours of operation

Hours of operation

Day Hours
Monday to Friday 8:00 am to 8:00 pm ET
Saturday and Sunday Closed

Closed on public holidays

Understand sections of your notice

Your notice (NOA or NOR) shows your name and address the CRA has on file, along with the tax centre your tax return was processed. The notice outlines your assessment and reassessment, and calculated balance.

Concurrent assessments and reassessments

If you file several consecutive-year returns at the same time, we will do a concurrent assessment. For example, if you file your 2024, 2023, and 2022 returns together, we will assess all your returns at the same time. The result appears in the account summary on the last notice of the series.

If you provide us with new information that changes your returns for several consecutive years, we will do a concurrent reassessment.

If you contribute to a registered plan

Depending on your situation, your notice may also contain your:

RRSP deduction limit and available contribution room statement

This statement shows your deduction limit and available contribution room 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 the 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, refer to How contributions affect your RRSP deduction limit.

Home Buyers' Plan (HBP) statement

If you participate in the Home Buyers’ Plan (HBP), you will see your HBP statement.

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, refer to Home Buyers' Plan.

Lifelong Learning Plan (LLP) statement

If you participate in the Lifelong Learning Plan (LLP), you will see your LLP statement.

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, refer to Lifelong Learning Plan (LLP).

First Home Savings Account (FHSA) participation room statement

If you opened a First Home Savings Account (FHSA), you will see your FHSA participation room statement.

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, refer to First Home Savings Account (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 contributions available to deduct in future years

Your unused FHSA contributions that you can deduct for future years are 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 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 contribution. You may have to pay tax on this amount.

Refer to: What happens if you contribute or transfer too much to your FHSAs

If you disagree with your notice

If you forgot to include information, or if information was entered incorrectly, you can make changes to your return.

If the information is complete but you disagree with your assessment or reassessment, you have 90 days from the date of your notice to register a formal dispute.

Refer to: File an income tax objection

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