Opening a letter from the Canada Revenue Agency (CRA) can be stressful. The language is dense, the deadlines are real, and the consequences of ignoring the wrong notice can be serious. The good news: most CRA letters fall into a small set of categories — and once you know what type you're dealing with, the path forward becomes much clearer.
Here is a plain-English breakdown of the 12 most common CRA notices Canadians receive, including what triggers each one, what CRA wants from you, and the exact deadlines you need to know.
1. Notice of Assessment (NOA)
The Notice of Assessment is the most common CRA letter Canadians receive. It arrives after you file your tax return — typically within two weeks for electronic filers or eight weeks for paper filers — and summarizes what CRA calculated: your total income, deductions, tax owing or refund, and your RRSP contribution room for the next year.
What to do: Review it against your own return. If the numbers match, you're done. If there's a discrepancy — especially if CRA says you owe more than you expected — note the objection deadline, which is 90 days from the date printed on the notice, not the date you received it.
Real-world example: Priya filed her return in February and received her NOA in early March showing a $1,200 refund. She noticed the NOA showed lower RRSP room than she expected. Before assuming it was wrong, she checked the CRA website — canada.ca/en/revenue-agency — and confirmed the figure matched what her bank had reported. The discrepancy was in her own calculation.
2. Notice of Reassessment
A Notice of Reassessment means CRA has reviewed your return after the initial assessment and changed something. This is triggered by CRA's automated matching program (which compares your return against all T4s, T5s, and T3s filed on your behalf), a random review, or an audit outcome.
What to do: Compare it to your original NOA. If you disagree, you have 90 days from the date on the notice to file a formal objection using Form T400A or through CRA My Account under "Register my formal dispute."
Important timeline: CRA generally has three years from the date of the original assessment to reassess your return. After that window closes, your file is normally considered final — unless fraud or misrepresentation is involved, in which case there is no limit.
3. Request for Information (T1 Adjustment or Audit Support Letter)
This CRA letter asks you to provide documents supporting a claim on your return. Common targets include home office expenses, medical costs, charitable donations, rental income deductions, and RRSP contributions that don't match your financial institution's records.
What to do: Gather receipts and supporting documents and respond within the deadline stated in the letter — typically 30 days from the date of the letter. Missing this deadline can result in the deduction being denied automatically without further notice.
Common mistake: Sending more documents than requested. This can inadvertently open new lines of inquiry. Send only what was asked for, organized and clearly labelled.
4. Notice of Audit
A CRA audit letter means a tax officer will be reviewing specific sections of your return in detail. Audits can be desk audits (mail-based, typically resolved in 3–6 months) or field audits (in-person at your home or business, which can take 6–18 months for complex cases). CRA audits are targeted — receiving one does not mean you did anything wrong.
What to do: This is one situation where consulting a tax professional is strongly recommended. Gather all records related to the audit scope, respond on time, and do not volunteer information beyond what is asked.
Important note from CRA: You have the right to have a representative present during an audit. You can designate an accountant or tax lawyer to liaise with CRA on your behalf by filing a Representative Authorization.
5. Canada Child Benefit (CCB) Review
CCB review letters are sent to parents when CRA wants to confirm that your child still lives with you, verify custody arrangements, or confirm household income. Millions of Canadians receive these every year — it does not mean you've been flagged for fraud.
What to do: Submit the requested documents — typically proof of residency (utility bills, school records), the child's birth certificate, and any custody agreement — within the deadline, which is usually 30 days. Failing to respond will result in your CCB payments being suspended until the review is complete.
Timeline impact: CCB payments are issued on the 20th of each month. If you miss a review deadline, you could lose one or more monthly payments while CRA waits for documents. Respond early.
6. GST/HST Credit Review
Similar to a CCB review, this letter asks you to confirm your eligibility for the GST/HST credit — usually your marital status, number of dependants, or residency. GST/HST credit payments are issued quarterly (January, April, July, October).
What to do: Respond promptly with the requested documents. Your credit payments will be held until CRA confirms eligibility. A delayed response means delayed payments.
7. CERB Repayment Notice
During the COVID-19 pandemic, millions of Canadians received the Canada Emergency Response Benefit (CERB). CRA has since identified cases where recipients did not meet eligibility criteria — including those who earned over the $1,000 income threshold during a benefit period, received payments from multiple programs simultaneously, or received duplicate payments.
What to do: Read the letter carefully to understand the amount and the stated reason. Your options are:
- Repay the amount by the stated due date
- Request a payment arrangement (call 1-888-863-8657)
- Dispute the decision if you believe you were eligible
Do not ignore this letter. Interest accrues on outstanding CERB balances at the CRA prescribed rate, compounded daily. CRA has also indicated it will pursue collections for unresolved CERB balances.
8. Debt Collection Notice
If you have an outstanding balance with CRA and haven't paid or arranged a payment plan, CRA may send a collection notice. The escalation path is:
- Initial balance notice
- Second reminder
- Formal collection notice (potential for enforcement action)
- Wage garnishment, bank account hold, or property lien
What to do: Contact CRA immediately at 1-888-863-8657 to set up a payment arrangement if you can't pay in full. Proactive contact almost always results in better outcomes than ignoring the letter. CRA can set up arrangements as low as $25–$50 per month in genuine hardship cases.
9. Objection Response Letter
This letter is CRA's formal reply to an objection you previously filed. It will either confirm that CRA has accepted your objection (and adjusted your assessment) or explain why your objection was denied. Response times for objections vary significantly — CRA's stated service standard is 365 days for most objections, though complex cases can take longer.
What to do: If denied, you have 90 days to appeal to the Tax Court of Canada. At this stage, professional tax or legal advice is warranted, as Tax Court proceedings follow formal legal rules.
10. Non-Compliance Notice
Non-compliance letters are sent when CRA believes you have failed to meet a specific obligation — for example, not filing a return for one or more years, not remitting payroll deductions as an employer, or not registering for GST/HST when required (which is mandatory once your business earns more than $30,000 in a 12-month period).
What to do: Act quickly. Failure-to-file penalties start at 5% of your balance owing for the year plus 1% for each full month the return is late (maximum 12 months). A repeat late filer faces double penalties. File outstanding returns as soon as possible, even if you can't pay the balance — the penalty for not filing is always worse than the interest on an unpaid balance.
11. T1 Adjustment Confirmation
If you requested a change to a previously filed return (a T1 Adjustment), this letter confirms whether CRA has accepted or rejected your request. Processing times for T1 Adjustment Requests are typically 8–12 weeks for online submissions and 10–16 weeks for paper submissions.
What to do: Review the outcome. If accepted, you'll see the updated assessment reflected in your account shortly. If denied, you can file an objection within 90 days.
12. Voluntary Disclosure Acknowledgement
This letter confirms that CRA has received and accepted your Voluntary Disclosure Program (VDP) application — a program that allows taxpayers to come forward and correct past tax errors or omissions in exchange for penalty relief. The VDP requires you to be voluntary (CRA must not have already contacted you about the issue), complete, and include payment of the estimated taxes owing.
What to do: Follow up as directed. Keep all correspondence related to your disclosure. CRA will confirm whether full or partial relief is granted. The VDP process typically takes 3–6 months to complete.
Common Mistakes Canadians Make With CRA Letters
Understanding the letter type is only half the battle. Here are the most frequent errors that turn manageable situations into serious problems:
1. Calculating deadlines from the date received, not the date on the letter. CRA prints the date on every notice. Deadlines run from that date — not from when your mail arrived. A letter dated March 1 that arrived March 8 still has a March 1 + 90-day deadline.
2. Ignoring the letter hoping it will go away. Every CRA letter that requires action has consequences for non-response. Deadlines are legally binding and missing them forfeits your rights.
3. Calling CRA without being prepared. Before you call CRA at 1-800-959-8281, have your SIN, the date and reference number on the letter, and your most recent tax return on hand. Calls without this information rarely resolve anything.
4. Sending original documents. Always send photocopies. CRA does not return original documents, and originals are impossible to replace if lost.
5. Responding to a letter about one year with documents from the wrong year. CRA letters always specify the tax year under review. Sending documents from 2022 when the letter is about 2021 wastes time and can further delay resolution.
When to Hire a Tax Professional
Most CRA letters — especially Notices of Assessment, CCB reviews, and basic Requests for Information — can be handled independently. However, you should strongly consider engaging a CPA or tax lawyer if:
- You've received a Notice of Audit for any type of audit
- The amount in dispute is more than $5,000
- CRA is questioning business income, foreign assets, or trust income
- You've missed an objection deadline and need to explore Tax Court options
- The letter references fraud, misrepresentation, or the Voluntary Disclosure Program
The CRA website provides official guidance on all programs mentioned above. The Tax Court of Canada handles appeals when objections are denied.
How to Read Any CRA Letter: 4 Things to Look for First
No matter which type of CRA letter you receive, check these four things immediately:
- The date on the letter — CRA deadlines are calculated from this date, not the postmark or date received.
- The deadline — Objection periods (90 days), document submission windows (typically 30 days), and repayment due dates are all legally binding.
- The amount, if any — Is CRA saying you owe money, or just requesting information?
- The reference number — You'll need this if you call CRA or submit documents online through CRA My Account.
Not Sure Which Type You Have?
If you're holding a CRA letter and still aren't sure what it means or what to do next, CRA Navigator can help. Paste or upload your letter and get an instant plain-English breakdown — the letter type, urgency level, deadline countdown, and a step-by-step action checklist. No tax knowledge required.