CRA Process and Compliance

CRA Process and Compliance covers the language people encounter once a return is filed or when the CRA asks for more action.

Use This Section When

• the return was already filed and the CRA responded
• you need to understand a notice, reassessment, balance owing, or instalment issue
• the question is about what happens after filing rather than how to fill out the return itself

Browse This Section

• Notices and Reviews
• Filing and Payment

Start Here

• Notice of Assessment
• Reassessment
• Instalment Payment
• Tax Balance Owing

Related Sections

• Tax Forms
• Penalties, Interest, and Enforcement

In this section

• Filing and Payment
  Follow the CRA payment terms that matter once income has been reported and tax is payable.
  • Instalment Payment
    Learn what an instalment payment is and why some Canadian taxpayers must prepay tax during the year.
  • Tax Balance Owing
    Understand tax balance owing as the amount still payable after income, credits, and withholding are reconciled on a return.
• Notices and Reviews
  Understand the CRA terms used when a filed return is assessed, reviewed, or changed.
  • Notice of Assessment
    Learn what a Notice of Assessment is and why it is one of the most important CRA documents after filing.
  • Reassessment
    Understand what reassessment means when the CRA changes a previously assessed return.