Opening a letter from the Canada Revenue Agency (CRA) can be stressful. The language is dense, the deadlines are real, and the consequences of ignoring the wrong notice can be serious. The good news: most CRA letters fall into a small set of categories — and once you know what type you're dealing with, the path forward becomes much clearer.
Here is a plain-English breakdown of the 12 most common CRA notices Canadians receive.
1. Notice of Assessment (NOA)
The Notice of Assessment is the most common CRA letter Canadians receive. It arrives after you file your tax return and summarizes what CRA calculated: your total income, deductions, tax owing or refund, and your RRSP contribution room for the next year.
What to do: Review it against your own return. If the numbers match, you're done. If there's a discrepancy — especially if CRA says you owe more than you expected — note the objection deadline (90 days from the date on the notice).
2. Notice of Reassessment
A Notice of Reassessment means CRA has reviewed your return after the initial assessment and changed something. This could be triggered by a slip you didn't report, a deduction they disallowed, or a matching program that flagged a discrepancy.
What to do: Compare it to your original NOA. If you disagree, you have 90 days to file a formal objection using Form T400A.
3. Request for Information (T1 Adjustment or Audit Support Letter)
This CRA letter asks you to provide documents supporting a claim on your return — common targets include home office expenses, medical costs, charitable donations, and rental income deductions.
What to do: Gather receipts and supporting documents and respond within the deadline stated in the letter (typically 30 days). Missing this deadline can result in the deduction being denied automatically.
4. Notice of Audit
A CRA audit letter means a tax officer will be reviewing specific sections of your return in detail. Audits can be desk audits (mail-based) or field audits (in-person). CRA audits are targeted — receiving one does not mean you did anything wrong.
What to do: This is one situation where consulting a tax professional is strongly recommended. Gather all records related to the audit scope, respond on time, and do not volunteer information beyond what is asked.
5. Canada Child Benefit (CCB) Review
CCB review letters are sent to parents when CRA wants to confirm that your child still lives with you, verify custody arrangements, or confirm household income. Millions of Canadians receive these every year — it does not mean you've been flagged for fraud.
What to do: Submit the requested documents (typically proof of residency, birth certificate, custody agreement) within the deadline. Failing to respond will result in your CCB payments being stopped.
6. GST/HST Credit Review
Similar to a CCB review, this letter asks you to confirm your eligibility for the GST/HST credit — usually your marital status, number of dependants, or residency.
What to do: Respond promptly with the requested documents. Your credit payments will be held until CRA confirms eligibility.
7. CERB Repayment Notice
During the COVID-19 pandemic, millions of Canadians received the Canada Emergency Response Benefit (CERB). CRA has since identified cases where recipients did not meet eligibility criteria — including those who earned over the income threshold or received duplicate payments.
What to do: Read the letter carefully to understand the amount and the reason. You can repay the amount, request a payment arrangement, or dispute the decision if you believe you were eligible. Do not ignore this letter — interest accrues on outstanding balances.
8. Debt Collection Notice
If you have an outstanding balance with CRA and haven't paid or arranged a payment plan, CRA may send a collection notice. In more serious cases, they can garnish wages, freeze bank accounts, or place a lien on property.
What to do: Contact CRA immediately to set up a payment arrangement if you can't pay in full. Proactive contact almost always results in better outcomes than ignoring the letter.
9. Objection Response Letter
This letter is CRA's formal reply to an objection you previously filed. It will either confirm that CRA has accepted your objection (and adjusted your assessment) or explain why your objection was denied.
What to do: If denied, you have 90 days to appeal to the Tax Court of Canada. At this stage, professional tax or legal advice is warranted.
10. Non-Compliance Notice
Non-compliance letters are sent when CRA believes you have failed to meet a specific obligation — for example, not filing a return for one or more years, not remitting payroll deductions as an employer, or not registering for GST/HST when required.
What to do: Act quickly. Penalties and interest compound over time. File outstanding returns as soon as possible, even if you can't pay the balance owing.
11. T1 Adjustment Confirmation
If you requested a change to a previously filed return (a T1 Adjustment), this letter confirms whether CRA has accepted or rejected your request. It's a routine letter with no urgent action required unless CRA has denied the adjustment and you disagree.
What to do: Review the outcome. If accepted, you'll see the updated assessment shortly. If denied, you can file an objection within 90 days.
12. Voluntary Disclosure Acknowledgement
This letter confirms that CRA has received and accepted your Voluntary Disclosure Program (VDP) application — a program that allows taxpayers to come forward and correct past tax errors or omissions in exchange for penalty relief.
What to do: Follow up as directed. Keep all correspondence related to your disclosure. CRA will confirm whether full or partial relief is granted.
How to Read Any CRA Letter: 4 Things to Look for First
No matter which type of CRA letter you receive, check these four things immediately:
- The date on the letter — CRA deadlines are usually calculated from this date, not the date you received it.
- The deadline — Objection periods (90 days), document submission windows (30 days), and repayment deadlines are all legally binding.
- The amount, if any — Is CRA saying you owe money, or just requesting information?
- The reference number — You'll need this if you call CRA or submit documents.
Not Sure Which Type You Have?
If you're holding a CRA letter and still aren't sure what it means or what to do next, CRA Navigator can help. Paste or upload your letter and get an instant plain-English breakdown — the letter type, urgency level, deadline countdown, and a step-by-step action checklist. No tax knowledge required.