A reassessment changes an earlier CRA assessment after new information, a review, or an adjustment request.
A reassessment is a CRA change to a return that was already assessed.
The term matters because many taxpayers assume the first assessment is always final. In practice, the CRA can later change the result, and taxpayers can also ask for adjustments in some situations.
Reassessment happens after an earlier assessment already existed. The change may arise because the CRA reviewed information, received new data, corrected something, or processed an adjustment request. Whatever the reason, the core idea is that the prior assessment result has changed.
That can affect refund amounts, balances owing, deductions, credits, or other return details. It is therefore a process term, not just a vocabulary label.
CRA’s NOA/NOR guidance frames the distinction this way:
| Document stage | What it means |
|---|---|
| Notice of Assessment | CRA’s first assessed result after the return is processed |
| Notice of Reassessment | CRA’s updated summary after that assessed return has been changed |
In practice, a reassessment can come from more than one path:
Current CRA guidance on changing a return adds two practical workflow points:
| Workflow point | Why it matters |
|---|---|
| You must wait for the Notice of Assessment before requesting a change | A reassessment builds on an already assessed return |
| CRA may respond with a Notice of Reassessment or a letter | Not every change request ends in the result the taxpayer wanted |
That makes reassessment a downstream document in the filing process. It is usually the result of a review, a mismatch, or an adjustment request, not the starting point.
A taxpayer files a return, receives a Notice of Assessment, and later gets a reassessment because the CRA corrected a reported amount or because an adjustment was accepted. The new result replaces the earlier assessed position for that issue.
Reassessment is not automatically the same as a full audit.
It is also not just a taxpayer-side edit in personal records. It refers to a changed CRA assessment result.
It is also not always bad news. A reassessment can increase tax owing, reduce it, or simply correct information and confirm a new refund amount.
Can reassessment happen after a Notice of Assessment has already been issued? Answer: Yes. Reassessment is specifically about changing a result that was already assessed.
Does reassessment always mean the taxpayer did something wrong? Answer: No. A reassessment can happen for several reasons, including corrections or accepted adjustment requests.
Deadlines, rights of objection, and the practical consequences of reassessment depend on the facts and timing, so high-stakes disputes should be checked against current CRA procedures and, where necessary, professional advice.