Notice of Assessment is sent to you after the Canada Revenue Agency (CRA) or Revenu Quebec (MRQ) has completed a assessment of your filed tax return. This document is very important to you, and should be reviewed with your tax return filed.
What if there is a Discrepancy on my CRA Notice of Assessment?
Once you receive your Notice of Assessment from CRA, it’s important to compare it against the calculations on your filed T1 or T2 income tax return.
Unfortunately, discrepancies between income tax returns and CRA tax assessments are not uncommon.
If you disagree with CRA’s tax assessment, start by calling your tax preparer or writing to the tax centre that processed your return. Some issues can be easily resolved this way.
If this step does not resolve the issue, you have the right to appeal the Notice of Assessment by filing an objection.
How do I Appeal my CRA Notice of Assessment?
To Appeal or Objection to notice of Assessment, you or your Authorized Representative must file a notice of objection. Typically, the bases for appeal are a disagreement with the assessment or a dispute over how the CRA has interpreted the income tax law.
You must file your notice of objection within one year from the filing deadline of the tax return in question, or 90 days of the CRA mailing your Notice of Assessment, whichever is later. You’ll need to explain why you disagree and include all relevant facts and documents.
If CRA agrees with you, either completely or partially, it will adjust your tax return and send you a revised Notice of Assessment. Otherwise, you’ll get written notice confirming the original tax assessment.
After you have received your Notice of Assessment, if you disagree with it, contact us to appeal the assessment and look for a tax refund.