Notice of Assessment Canada: What Each Section Means
A Notice of Assessment (NOA) is the CRA's official readout after processing your return. This is a quick, section-by-section reference — for a full walkthrough with worked examples, see how to read every line of your NOA.
Sections at a glance
| Section | What it means |
|---|---|
| Notice details | Last 4 digits of your SIN, the tax year assessed, and the date the notice was issued. |
| NETFILE access code | An 8-character code used to confirm your identity in tax software next year. Not mandatory, but skipping it means the CRA needs other information to authenticate you. |
| Account summary | The one-line result: "Refund," "Amount due," or "Balance: Nil." |
| Tax assessment summary | Line-by-line figures the CRA used to calculate your result — compare these against what you filed. |
| Explanation of changes | Only appears if the CRA changed something from what you filed — a missed slip, a disallowed credit, or a corrected carryforward. |
| RRSP deduction limit statement | Your RRSP deduction limit and available contribution room for next year, based on your filed return and information the CRA has on file. |
| HBP / LLP statements | If you participate in the Home Buyers' Plan or Lifelong Learning Plan, your remaining balance to repay and next year's minimum repayment. |
| FHSA participation room statement | If you have a First Home Savings Account, your available participation room and any unused contributions for future years. |
How to get a copy
Sign in to your CRA account, select your Individual profile, go to Tax returns or Mail, and pick the notice you need — current and past years are both there. If you're acting for someone else, you need to be their authorized representative with access to their account.
No online access? Call the CRA at 1-800-959-8281 to request a paper copy by mail, or an alternate format (digital audio, braille, large print). Be ready to verify your identity — SIN, full name, date of birth, address, and details from an assessed return or notice.
NOA vs Notice of Reassessment
Your first notice after filing is always a Notice of Assessment. The CRA only sends a Notice of Reassessment (NOR) afterward, and only if it changes something — a slip you missed, a credit it disallowed after review, or a carryback applied from a later year. An NOR looks like an NOA but is labelled as a reassessment and lists the specific changes.
If you disagree with either one, you have 90 days from the date on the notice to register a formal dispute. If the information on your return was simply wrong or incomplete, request a change to the return instead of disputing the assessment.
Expecting a refund? Use the tax refund estimator before your NOA arrives to check the result is in the right range. A different kind of CRA notice — the Ontario Trillium Benefit notice — arrives separately and is not part of your NOA at all.
Registering for a CRA account? See how to find the requested line 15000 total income on the correct assessed return before entering identity-verification information.
Frequently asked questions
What is a Notice of Assessment?
A Notice of Assessment (NOA) is the CRA's summary of the calculated amounts on your income tax and benefit return, sent after your return is processed. It states whether you're getting a refund, owe a balance, or neither, and lists figures like your RRSP deduction limit that carry into next year.
How do I get a copy of my Notice of Assessment?
Sign in to your CRA account, select your Individual profile, then Tax returns or Mail, and choose the notice you need — current and prior years are both available this way. If you don't use My Account, call the CRA at 1-800-959-8281 to request a paper copy by mail; be ready to verify your identity.
What happened to Express NOA?
The version of Express NOA that delivered a one-time notice directly through EFILE- or NETFILE-certified tax software was discontinued effective February 9, 2026. Notices of assessment and reassessment are now available exclusively through the CRA's own portals (My Account) right after your return is processed, or by mail if you haven't set up online access.
What is the difference between a Notice of Assessment and a Notice of Reassessment?
The NOA is the result of your original return being processed. The CRA only issues a Notice of Reassessment (NOR) afterward, if it later makes changes to that assessment — for example after finding a missed slip or reviewing a claimed credit. An NOR looks the same as an NOA but is labelled as a reassessment and lists the specific changes in its Explanation of Changes section.
What if I disagree with my Notice of Assessment?
If information was missing or entered incorrectly, you can request a change to your return. If you disagree with the CRA's assessment or reassessment itself, you have 90 days from the date on the notice to file a formal objection.
Why is my Notice of Assessment taking longer than usual?
Processing runs longer if you filed after the due date, the CRA is reviewing your return, you filed multiple returns together (which triggers a concurrent assessment), you filed a bankruptcy or deceased-taxpayer return, or the CRA has requested more documents from you.
Sources
Related Insight
CRA Notice of Assessment (NOA) Explained
The full walkthrough — refund timing, RRSP/TFSA room tracking, carryforward balances, and how to file a Notice of Objection.
Related Calculators
Tax Refund Estimator
Estimate a refund or balance owing before your NOA arrives.
CRA Late-Filing Penalty Calculator
Estimate penalties and interest on a balance owing.
RRSP Contribution Room Calculator
Reconcile your own room tracking against your NOA figure.
OTB Notice From the CRA, Explained
A different CRA notice — Ontario Trillium Benefit, not your NOA.