Notice of Assessment
After the Canada Revenue Agency (CRA) processes your income tax and benefit return, it issues a Notice of Assessment (NOA). The NOA is the CRA’s official statement of how your return was assessed for a given year: total income, deductions, credits, tax payable, and any refund or amount owing. Banks, landlords, student-aid offices, and provincial programs sometimes ask for your NOA (or specific lines such as line 15000) as proof of income—always confirm which line or document they need.
This page is a training summary only. Dollar amounts below mix masked fields (••) with illustrative figures so you can practise reading an NOA without treating this screen as legal advice. Authoritative balances, payment instructions, and objection deadlines appear in My Account for individuals or on the paper NOA the CRA mails to you.
Assessment at a glance
| Tax year | 2025 |
|---|---|
| Assessment type | Original assessment |
| Return processed (illustrative) | 2026-03-15 |
| NOA issued | 2026-03-28 |
| Document status | Available |
| NOA reference (masked) | NOA-****-918273 |
| Processing note | E—filed T1 — accepted |
Selected lines (summary)
Real NOAs list dozens of lines. The table below shows a few of the lines most often used in classroom scenarios and in conversations with lenders or program officers. Line numbers follow the T1 general form numbering used on Canada.ca in recent years (always verify the guide for the year you are teaching).
| Line (illustrative) | Description | Amount (training view) |
|---|---|---|
| 15000 | Total income from all sources | $••,••• |
| 20800 | RRSP deduction (and similar deductions) | $•,••• |
| 26000 | Taxable income | $••,••• |
| 42000 | Net federal tax (before credits) | $•,••• |
| 43500 | Total federal tax payable (federal subtotal) | $•,••• |
| 43700 | Total federal non-refundable credits (illustrative subtotal) | $•,••• |
| 48400 | Refund (if applicable) | $1,240.00 |
| 48500 | Balance owing (if applicable) | $0.00 |
Refund or balance owing
Your assessment shows a balance owing of $0.00 CAD on the CRA’s records for this summary. An illustrative refund of $1,240.00 CAD is also shown in the line summary above for training narratives where a refund is deposited after assessment. Production systems show payment vouchers, direct-deposit status, or instalment reminders as separate messages—this mock page does not initiate payments.
RRSP deduction room and registered plans
The NOA often carries forward RRSP deduction room for the next calendar year so you do not over-contribute. Training value on file: $••,••• (next-year room — illustrative).
TFSA contribution room is not shown on every NOA line summary; confirm in My Account.
Benefits and credits tied to your return
Canada Child Benefit, GST/HST credit, and provincial benefits normally rely on the same return data that produced this NOA. If your income or family situation changes mid-year, update your information through My Account or the appropriate forms so next year’s benefits match reality—do not assume the NOA alone updates every program.
Objections, changes, and reassessments
If you disagree with your assessment, you may file a formal objection within the deadline shown on your NOA (often 90 days from the assessment date—confirm the notice in a real file). For this training profile, an illustrative objection filing deadline of 2026-06-26 is shown for classroom timelines only.
The CRA may also issue a reassessment later if new information arrives (for example an amended T4). That letter is separate from this original assessment summary; read the explanation of changes carefully before paying or objecting.
Records that should align
Employment income on your NOA should ultimately reconcile with T4 slips from each employer. Slips currently associated with this profile:
| Employer | Tax year | Box 14 (employment income) |
|---|---|---|
| Harbour Analytics Ltd. | 2025 | $84220.00 |
| Lakeview Retail Inc. (prior) | 2025 | $4100.00 |