Being served with the CRA Notice of Reassessment may not always be easy, especially when you thought that your tax returns were finally settled. However, if you have been served with one in 2026, there is no need to be scared, because most of the time, being served with a reassessment notice is just part of the Canada Revenue Agency’s (CRA) process of updating your tax return. Understanding the CRA Notice of Reassessment Explained 2026 will help you find out whether you have to pay more taxes or whether you are entitled to a bigger refund. Here, we will explain the notice itself, why the CRA sends it, what information it contains, and how you should respond upon receiving it.
What is a CRA Notice of Reassessment?
CRA Notice of Reassessment Explained 2026(NOR) is an amended Notice of Assessment, which shows changes that have been made by the CRA to an already assessed tax return.
Contrary to the notice of assessment that is generated following the processing of a tax return for the first time, the Notice of Reassessment highlights any changes that have been made at a later date to a previously filed return. Changes in your NOR can be used to either reduce or increase the amount of your refund or balance owing.
The Canada Revenue Agency issues the NOR based on the review of more information, the correction of an error, or the granting of a taxpayer’s application to amend a tax return.
Notice of Assessment vs. Notice of Reassessment
Many taxpayers confuse these two documents, but they serve different purposes.
| Notice of Assessment | Notice of Reassessment |
|---|---|
| Issued after your original tax return is processed | Issued after changes are made to an already assessed return |
| Summarizes your original tax calculation | Explains updates made after the original assessment |
| Usually received once per tax return | You may receive multiple reassessments if additional changes are made |
| Confirms your initial refund or balance owing | Updates your refund, tax owing, or credits |
If you’re unfamiliar with your original tax assessment, read our comprehensive CRA Notice of Assessment Explained 2026 guide to understand how it differs from a Notice of Reassessment and what each document means.
Why does the CRA give a Notice of Reassessment?
There are several valid grounds why the CRA would issue you a notice of reassessment of taxes.
You Requested an Amendment
The first reason is the most obvious one, and it involves the fact that you requested an amendment to some information already entered into your tax return.
Examples are:
- A new tax slip
- An omitted deduction
- Correction of employment income
- Updating of tuition credits
- New charitable donations
After reviewing your request, the CRA will issue you a Notice of Reassessment reflecting new calculations.
The CRA Detected a Mistake
As a matter of routine, the Canada Revenue Agency compares the information you provided on your tax return with other information sent by your employer, bank, financial institution, and government agency.
Examples of mistakes made by the CRA are:
- Missed T4 slips
- Wrong RRSP deductions
- Omitted investment income
- Double tax credits
- Calculation errors
Other Related Tax Documents Were Submitted
In some cases, the employer or other organizations provide amended versions of tax slips after you have filed your tax return.
Based on the information, the CRA may decide to reassess your return.
Review/Audit Result
In some cases, the CRA may choose returns for review regarding certain claims made on your tax return.
Some examples include:
- Medical expense
- Child care expense
- Home office expense
- Moving expense
- Employment expense
- Donations
Tax Legislation/Tax Interpretation Changes
In rare cases, changes in tax legislation may be applied to taxpayers who were previously assessed.
In such cases, the CRA may automatically reassess affected taxpayers.
Which Information is Contained in the CRA Notice of Reassessment?
There are certain pieces of information that are always contained in the Notice of Reassessment.
Here are some of them:
Tax Year
Indicates the tax year affected by the reassessment.
Changes in Taxation
This information tells you precisely what the Canada Revenue Agency did.
Some examples of what was changed include:
- Newly identified sources of income
- Adjusted deductions
- Tax credit adjustment
- Benefit adjustment
- Calculation errors correction
Reviewing this section may give you an idea of why the reassessment was done and whether it is necessary to do something else about it.
Revised Refund or Amount Owed
The notice will show you if:
- Your refund amount increases
- You owe more in income taxes
- Nothing changed
Updated Tax Calculations
The CRA offers updated calculations based on the amendments applied to your return.
Such updated calculations could include:
- Taxable income
- Federal tax
- Provincial tax
- Non-refundable tax credits
- Tax refund
- Amount payable
Benefit Changes
Reassessment could have an impact on government programs that use your reported income in calculations.
Such programs could include:
- Canada Child Benefit (CCB)
- GST/HST credit
- Canada Carbon Rebate
- Provincial income-tested benefits
In case of income change after the reassessment process, future benefit payments could change as well.
If your reassessment changes your income, it could affect your government benefits. You may also want to read our Canada Benefit Payment Dates 2026 guide to stay informed about upcoming payment schedules.
How Can You Get Your Notice of Reassessment?
In most cases, the CRA sends out Notices of Reassessment through either of the following means:
CRA My Account
If you have signed up for online mail, then your Notice of Reassessment can be found in your CRA My Account.
You should get an email alerting you to new mail.
Don’t have access to your online CRA account? Follow our CRA Login Guide 2026 to securely sign in, view your tax notices, and manage your account online.
Mail Delivery
Unless you are signed up for online mail, the Canada Revenue Agency will provide you with a paper Notice of Reassessment at the address listed on file.
There might be variations in the delivery time due to different locations and postal schedules.
What Are Your Options Following the CRA’s Notice of Reassessment?
While receiving a Notice of Reassessment is not necessarily a cause for alarm, since in most instances it is only an adjustment made by the CRA based on newly available information or a correction, it is important to pay attention to the notice and act accordingly.
Analyze the Reassessed Figures
Firstly, read the Explanation of Changes part and compare the new figures with the original tax return and the Notice of Assessment.
Verify whether the adjustments concern:
- Employment earnings
- Deductions
- Tax credits
- Contributions to RRSPs
- Investment income
- Social assistance
- Other declared amounts
Check Your Supporting Documents
Collect all documentation associated with your reassessment, including:
- T4 or T5 slips
- Receipts for RRSP contributions
- Medical receipts
- Receipts for charitable donations
- Tuition certificates
- Records of employment expenses
It will help you easily respond if CRA asks for more information.
Pay All Amount Due
Pay the amount due by the date mentioned on your notice. It will help you to prevent interest payments on late payments.
You can make the payment through several methods, including:
- Online banking
- My Payment
- Pre-Authorized Debit Service (PADS)
- Financial institutions that are eligible for payments
If you cannot make the full payment, then you should contact CRA for payment options.
Track Your Refund
Sometimes, your refund may increase because of your reassessment.
In case you are supposed to get more money, track your refund using your CRA account.
If you’re waiting for your updated refund, read our CRA Tax Refund Status 2026: How to Check & Common Delays guide to learn how to track your payment and understand common processing delays.
Disagree with the Notice of Reassessment?
In case you think the CRA is wrong, you can dispute the reassessment.
Things to do before filing the objection:
- Look through the notice carefully.
- Check it against your tax return.
- Prepare all necessary documents.
- Contact the CRA if needed.
Many problems can be sorted out without going to an objection.
Notice of Objection Filing
When you disagree with the notice of reassessment, you can file the Notice of Objection.
Usually, you will have to specify the following:
- Your reasons why you disagree with the reassessment.
- The amounts that you think are incorrect.
- Your evidence to support your position.
The CRA will consider your objections and ask for more documents before coming to a
Can a Notice of Reassessment Impact Government Payments?
Yes. Since most federal and provincial programs are income-based, a reassessment will affect the government payments you receive.
These programs include:
- Canada Child Benefit (CCB)
- GST/HST Credit
- Canada Carbon Rebate
- Provincial Income-tested Programs
- Old Age Security (Income-based Recovery Tax)
- Guaranteed Income Supplement (GIS)
Your future government payments will depend on your increased or reduced income.
If you receive federal benefits, you may also find our Canada Benefit Payment Dates 2026 guide helpful for tracking upcoming payment schedules throughout the year.
How to Get Your Notice of Reassessment Online
The fastest way to get your Notice of Reassessment is through CRA My Account.
Once you log in, you will be able to:
- Get your Notice of Reassessment.
- Download a PDF copy.
- Check your previous Notices of Assessment.
- See any refund details.
- Make changes to your personal information.
- Receive CRA mail securely.
If you’re having trouble accessing your account, follow our CRA Login Problems 2026 guide for solutions to common sign-in issues.
For How Long Should a Notice of Reassessment be Kept?
In general, the Canada Revenue Agency recommends that you keep your tax information along with any other related papers for at least six years following the tax year to which they relate.
These include:
- Notices of assessment
- Notices of reassessment
- Tax return papers
- Receipts
- Slips
- Documentation
Frequently Asked Questions
What is a CRA Notice of Reassessment?
CRA Notice of Reassessment is the tax reassessment done by CRA after making changes to previously processed tax returns.
Why do I get a Notice of Reassessment?
This may happen due to various reasons, including rectification of errors, processing the revised return, reviewing the documentation, or receiving new information about the taxpayers provided by their employers and financial institutions.
Does a Notice of Reassessment imply that I am being audited?
No, there is no direct relationship between the two. Most of the time, notice of reassessment doesn’t necessarily indicate that the taxpayer will be audited.
Can a Notice of Reassessment lead to a higher refund?
Yes, in some cases, a Notice of Reassessment increases the amount of the refund.
What happens when I disregard a Notice of Reassessment?
Disregarding a notice of reassessment means ignoring the notice and taking no action towards it. This could mean penalties in the form of interest.
Conclusion
A CRA Notice of Reassessment is nothing but a notification to inform you that there have been changes made to your tax return after the assessment of your taxes. While the receipt of such notices might alarm you, they are mostly sent to rectify certain aspects related to your taxes.
All that you need to do is to understand the notice well, take note of the changes, and respond accordingly. Regardless of whether the notice has to do with an increase or decrease in your refund amount, being aware of everything will help you cope with your tax problems.
Using CRA My Account will enable you to get notices faster and act on them quickly.
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