📋 Why Notices of Assessment Matter

✅ Proof of receipt – Confirms government received your tax returns and either accepted your filing or explains any changes made.
❓ Unclear changes? Perfect reason to have an Authorized Representative to help you understand and protect your rights.
⏱️ 90-day clock starts – NOA triggers the deadline to file a Notice of Objection against government changes. Missing this limits your challenge rights.
🛡️ Another reason for an Authorized Representative to file objections and safeguard your position.
📄 Carry-forwards included – Unused tuition/education credits, capital losses for next year’s return. Keep your NOA safe for reference.
🏦 Often required by banks, foreign governments, and third parties as proof of residence or taxable income.

🛡️ Expert Fiscaliste as your Authorized Representative offers key advantages.
📞 CRA contacts us first for info on your returns – not you.
🔍 We review all 30-day requests as your professional rep.
⚡ We submit responses directly to CRA, avoiding delays and stress.
ℹ️ Learn more on our Authorized Representative page.

📬 CRA Tax Assessment Notice Timing
⏳ Your annual CRA notice arrives only after their preliminary review of your filed T1 return.
❓ Haven’t received it yet?
📞 Contact CRA at 1-800-267-6999
🛡️ Or reach your Authorized Representative

🔍 Review Your Notice of Assessment
📊 Compare your CRA Notice against your filed T1/T2 calculations immediately.
⚠️ Discrepancies happen – they’re unfortunately common between returns and assessments.
❓ Disagree with CRA?
📞 Call your tax preparer or Authorized Representative first
✉️ Write to the tax centre that processed your return
✅ Many issues resolve quickly this way.
⚖️ Still unresolved? File a formal Notice of Objection to appeal.

⚖️ File a Notice of Objection
📝 You or your Authorized Representative must file to appeal an assessment.
❓ Typical reasons: Disagreement with assessment or CRA’s interpretation of tax law.
⏱️ Deadline: 1 year from filing deadline OR 90 days from CRA mailing your NOA (whichever is later).
📋 Include: Explanation of disagreement + all relevant facts/documents.
✅ If CRA agrees (fully/partially): They’ll adjust your return and send revised NOA.
❌ If not: You’ll receive written confirmation of original assessment.

💰 Deduct Legal/Accounting Fees for Appeals
✅ Deductible: Fees paid to prepare objections/appeals against assessments.
⚖️ Adjustment required: Reduce full amount by any reimbursements received.
📅 Reimbursement timing: If received in next tax year, report as other income that year.

⚖️ Appeal Beyond CRA Objection
🏛️ Next step: Appeal CRA’s objection decision to Tax Court of Canada.
👤 Your choice: Represent yourself or hire a lawyer.
📈 Further appeals: Federal Court of Appeal → Supreme Court of Canada if needed.
⏳ Reality check: The full process demands significant time and expense alone.
🛡️ Get help: If audited or challenged, call Expert Fiscaliste immediately. ☎️