Notice of Assessment Explained: RRSP Room and More

Key takeaways

The CRA sends an NOA after it processes your return; a notice of reassessment (NOR) means it changed something
With a CRA account, the NOA is usually online right after processing; otherwise it comes by mail
The RRSP deduction limit statement shows your room for the next year
TFSA room is not on the NOA; check My Account and your own records
If you disagree, you usually have 90 days from the notice date, or one year after the filing deadline, whichever is later

What is a notice of assessment?

A notice of assessment (NOA) is a summary of the amounts the CRA calculated from your tax return. It is the CRA’s answer to your return.

A notice of reassessment (NOR) comes only if the CRA changes a return it already assessed. This can happen after you ask for a change, or after a CRA review.

Keep every NOA. Landlords and lenders sometimes ask for proof of income, and an NOA is one common way to show it.

When and how do you get it?

Online: if you have a CRA account, your NOA is in My Account once your return is processed. The CRA says this usually happens right away.
By mail: if you do not have online mail, the CRA mails it to the address on your return.

Most newcomers file their first return before they have a CRA account, so the first NOA usually comes by mail. After that, register for CRA My Account. For how long processing takes, see tax refund timing.

What does each part of the NOA show?

Part	What it tells you	What to check
Account summary	Refund, balance owing, or “Balance: Nil”	Does it match what your software showed?
Tax assessment	Key lines from your return, such as total income, taxable income and tax	Compare each line with your return
Explanation of changes	Any changes the CRA made, and why	Read this first if the amount is different
RRSP deduction limit statement	Your RRSP room for next year	Use it before you contribute
HBP, LLP or FHSA statements	Repayments or room for these plans, if you have them	Only if you used these plans

Many people only look at the refund. The explanation of changes is the most useful part when something is wrong.

How do you read the RRSP deduction limit statement?

Your RRSP deduction limit is the most you can deduct for RRSP contributions next year. The CRA works it out like this:

Unused room from earlier years, plus
the lower of 18% of your earned income last year or the yearly dollar limit, minus
your pension adjustment, if you have a workplace pension plan.

The yearly dollar limit is $33,810 for 2026 and $35,390 for 2027. The last line shows your available contribution room: your limit minus RRSP contributions you made but have not deducted yet.

Example: a newcomer’s first NOA

Arjun arrived in March 2026. He earned $60,000 from a job in Canada in 2026 and has no workplace pension. In 2026 he had no RRSP room, because it was his first year filing in Canada.

18% × $60,000 = $10,800. That is lower than the 2027 limit of $35,390.
His 2027 RRSP deduction limit on his NOA: $10,800.

If he had a workplace pension, his pension adjustment would lower this number. Read more in TFSA and RRSP room in your first year and TFSA, RRSP or FHSA for newcomers.

Where is your TFSA room?

Your Tax-Free Savings Account (TFSA) room is not one of the parts listed on the NOA. Find it in My Account under Savings and pension plans, then View TFSA details.

The CRA warns that this number is only updated once a year, in spring, with last year’s transactions. If you contributed or withdrew this year, use your own records. Putting in more than your room can lead to a tax on the extra amount, so check before you contribute.

What should you do about a refund or a balance?

Refund: it comes by direct deposit or cheque. If it is less than you expected, read the explanation of changes. The CRA can keep a refund to pay other government debts.
Balance owing: pay by the due date on the notice. Interest is compound daily on unpaid amounts. See tax deadlines and penalties.
Nil: you owe nothing and get nothing back. Your benefits are still calculated from this return.

What if you think the NOA is wrong?

Compare the NOA with your return and slips. Many differences come from a missing slip or a typing error.
If you made the mistake: change your return with Change my return in My Account, with ReFILE in your software, or with Form T1-ADJ. Do not file a second return.
If you think the CRA is wrong: call the CRA first. If that does not fix it, file a formal objection online in My Account or with Form T400A.

Objection deadline: the later of one year after your filing deadline, or 90 days after the date on the notice. If you miss it, you can ask for an extension within one more year.

How will you use your NOA as a newcomer?

Benefits: the CRA uses your assessed return to recalculate benefits each July. Check that your marital status and children are correct on the return, because they affect the amounts.
Savings plans: your first NOA is the first official record of your RRSP room. Use it before you open or add to an RRSP.
Proof of income: landlords and lenders sometimes ask for it. Keep a PDF copy.
CRA account: amounts from your assessed return help you register for My Account.
Next year’s return: carryforward amounts, such as unused tuition, are tracked by the CRA and shown in My Account.

Lost your NOA? Once you have a CRA account, you can see past notices online. You can also call the CRA at 1-800-959-8281.

Can the CRA change your assessment later?

Yes. All returns are screened by computer, and the CRA can review a return after it sends the NOA. Reasons include amounts that do not match slips, the credits you claimed, your filing history, or random selection. The CRA may ask for receipts or bank statements.

If your RRSP room changes after your NOA, the CRA may send Form T1028 with the new amount. Keep your records for at least six years. See the first tax return checklist for what to keep.

Common questions

How long after filing do I get my notice of assessment?

For online returns, the CRA says about 2 weeks. For paper returns, CRA pages differ: its 2026 tax season goal was 12 weeks, while its newcomers page says at least 8 weeks. Reviews can take longer. See tax refund timing for details.

Where do I find my RRSP room?

On the RRSP deduction limit statement in your latest notice of assessment or reassessment, or in your CRA account.

Why is there no RRSP room on my first NOA?

It shows room for the next year. It is based on earned income on the return just assessed. Newcomers generally cannot deduct RRSP contributions in their first year of filing.

Does the NOA show my TFSA room?

No. Check My Account under Savings and pension plans, and keep your own records, because the CRA updates TFSA information only once a year.

How long do I have to object to my assessment?

The later of one year after your filing deadline or 90 days after the date on the notice.

Sources

Checked against these sources on October 10, 2026. Spotted something out of date? Tell us.

Understanding your notice of assessment (and the RRSP room it shows)