Notice of Assessment (NOA)
CRA has processed a return. The notice summarizes the assessment, balance or refund and may show RRSP information.
Notice of Reassessment
CRA has changed an earlier assessment. The new balance can be higher or lower.
Tax return review letter
CRA is asking for support for selected amounts. A review is not the same as an audit.
Instalment reminder
This reminds you about payments towards the current year’s taxes. It is not a new business expense.
Statement of account
A snapshot of transactions, credits, payments and a balance for a particular CRA account.
GST/HST assessment
This concerns a GST/HST reporting period and is separate from your personal income-tax assessment.
Business number or program registration
Your nine-digit business number identifies the business. Program accounts add a program identifier and reference number.
Audit letter
CRA is examining records more closely. The letter should identify the scope and requested records.
Audit proposal letter
CRA is proposing changes before issuing a reassessment. It is an opportunity to respond with facts.
Collections or legal warning
An unpaid balance may have reached collections. A legal warning can be written or verbal.
CRA scams: check before replying
No letter upload is needed. This guide explains letter types; it does not read your private correspondence.
CRA scams: check before replying