Notices and Reviews

This subsection covers the words that appear after the CRA processes a return or changes a previous result.

What Belongs Here

Use this subsection when a CRA notice, assessment, or change has already arrived and the next problem is understanding what the result means.

This is the right place when the practical question is no longer “How do I file?” but instead:

• what document did the CRA just send me?
• is this a routine result, a request for records, or a changed result?
• what should I do next?

Best Starting Pages

Use these pages when the CRA has already processed something and the next question is what the result means.

• CRA Notice
• Review Letter
• Notice of Assessment
• Reassessment
• T1 Return

Practical Reader Path

• Start with CRA Notice if you received a CRA communication but do not yet know the exact document type.
• Start with Review Letter if the CRA asked for documents or explanations before confirming a result.
• Start with Notice of Assessment after a normal filing result.
• Start with Reassessment if the CRA changed an earlier result.
• Return to Personal Returns if you need the original filing context first.

Quick Distinctions

Typical Workflow

1. A taxpayer files a return and waits for the first CRA result.
2. The usual first formal result is a Notice of Assessment.
3. A Review Letter can interrupt the flow before or after that first result if CRA wants support.
4. If the assessed return is later changed, the updated result is a Reassessment.

In this section

• 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.