📬 Types of CRA Correspondence
The CRA sends several types of letters, each with a different purpose and urgency level. Understanding which one you received is the first step:
- Notice of Assessment (NOA) — Confirms your return was processed. Check it carefully against your filed return — any discrepancies mean CRA changed something in your assessment.
- Notice of Reassessment (NOR) — CRA has changed your original assessment. This could increase or decrease your tax owing. Review the changes line by line.
- Request for Information — CRA wants supporting documents for specific claims on your return. Common for large deductions, home office expenses, and vehicle expense claims.
- Review Letter — A more formal review of your return. Often targets specific line items and requires more detailed documentation than a simple information request.
- Collections Letters — You have an outstanding balance with CRA. Take these seriously — CRA has the power to garnish wages and seize bank account funds.
- Benefits Notice — Changes to your GST/HST credit, Canada Child Benefit (CCB), or other government benefit payments.
📋 How to Read Your Notice of Assessment
Your Notice of Assessment is one of the most important tax documents you'll receive. Here's what to check line by line:
- Total income assessed — Does it match the total income on your filed return?
- Deductions allowed/disallowed — Were all your claimed deductions accepted? Look for any that were reduced or denied.
- Credits applied — Verify that all tax credits (basic personal amount, GST credit, climate action incentive, etc.) are correctly applied.
- Tax calculated — The total federal and provincial tax based on your assessed income and deductions.
- Balance owing or refund — The final result. If it differs from what you expected, compare each line above to your filed return to find the discrepancy.
If anything looks wrong, don't ignore it. You have the right to dispute, but there are deadlines.
⏰ Deadlines for Responding
CRA deadlines are strict. Missing them can cost you your right to dispute or result in additional penalties:
- Request for Information: Usually 30 days from the date on the letter (the specific deadline will be stated in your letter).
- Notice of Objection: 90 days from the date on your NOA or NOR, or 1 year from your filing deadline — whichever is later.
- Collections: Act immediately. Contact CRA to set up a payment plan before they take enforcement action.
Mark these dates in your calendar the day you receive the letter. Don't wait until the last minute.
⚖️ Filing a Notice of Objection
If you disagree with your assessment or reassessment, filing a Notice of Objection is your formal right to dispute. Here's what you need to know:
- How to file: Online through CRA My Account, by mail (Form T400A), or through an authorized representative.
- Independent review: Your objection is handled by CRA's Appeals Division — a separate team from the one that assessed your return.
- Timeline: The process typically takes 6 to 18 months to resolve.
- Collections pause: CRA generally will not collect the disputed amount while your objection is being reviewed.
- Be thorough: Include all supporting documents and a clear explanation of why you disagree with the assessment.
🚨 When to Get Professional Help
While many CRA letters can be handled on your own, certain situations warrant professional assistance:
- You've received a formal audit notice
- The reassessment involves large amounts ($5,000+)
- CRA has initiated a criminal investigation
- You're experiencing repeated reviews of your returns
- Your situation involves complex business structures, multiple entities, or international income
A qualified tax professional or tax lawyer can represent you before CRA and protect your rights throughout the process.
🤝 How YourTaxPilot Can Help
Not sure what your CRA letter means? YourTaxPilot can help you:
- Understand your letter — We'll explain what CRA is asking and why in plain language.
- Know your deadlines — Get clear guidance on when you need to respond and what happens if you miss it.
- Gather documentation — Learn exactly what records and receipts you need to support your case.
- Decide on next steps — Whether you can handle it yourself or need professional representation.
❓ Frequently Asked Questions
CRA changed my return and I disagree. What do I do?
File a Notice of Objection within 90 days of the date on your Notice of Assessment or Reassessment. You can file online through My Account, by mail, or through a representative. CRA's Appeals Division will independently review your case.
Can CRA take money from my bank account?
Yes. Through a legal mechanism called a Requirement to Pay, CRA can garnish your wages directly from your employer and freeze or seize funds from your bank accounts. If you owe money to CRA, it's critical to set up a payment arrangement before it reaches this stage.
I got a review letter. Am I being audited?
Not necessarily. A review is more limited in scope than a full audit. CRA reviews typically target one or two specific line items on your return. Provide the documents they're asking for and respond within the deadline. If it does escalate to a full audit, you'll receive separate notification.
How long can CRA go back?
Generally, CRA can reassess your return up to 3 years after the date on your original Notice of Assessment (4 years for trusts and certain partnerships). However, there is no time limit for reassessment in cases of fraud or misrepresentation on your return.
Do I need a tax lawyer?
For most simple reviews and information requests, no — you can handle them yourself. However, for formal audits, Notices of Objection involving large amounts, criminal investigations, or complex situations, professional help from a tax lawyer or experienced accountant is strongly recommended.
Learn more about recent CRA changes in our 2025 CRA Changes guide, check important tax deadlines for 2025, or explore our guides on personal tax filing and self-employed taxes.