CRA Process and Compliance
CRA process terms for notices, reviews, filing deadlines, instalments, balances owing, and post-filing follow-up.
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
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In this section
- Filing and Payment
Post-filing payment terms covering deadlines, instalments, balances owing, and missed-date consequences.
- Filing Deadline
Filing deadlines set the last date a return or required filing must reach the CRA, which is not always the payment due date.
- Instalment Payment
Instalment payments are in-year tax prepayments used when withholding is not expected to cover the final bill.
- Tax Balance Owing
Tax balance owing is the amount still payable after income, deductions, credits, and prior payments are reconciled.
- Notices and Reviews
CRA notice and review terms used when a filed return is assessed, reviewed, or changed.
- CRA Notice
CRA notice is a broad label for CRA communications, from assessments and review letters to balance messages and other account notices.
- Notice of Assessment
The Notice of Assessment is the CRA's first formal result after a return is processed, showing the assessed outcome and key carryforwards.
- Reassessment
A reassessment changes an earlier CRA assessment after new information, a review, or an adjustment request.
- Review Letter
A CRA review letter requests records or explanations before the CRA confirms or changes a filed amount.
Revised on Friday, April 24, 2026