Professional accounting assistance reviewing and responding to a CRA Notice of Reassessment for Toronto and GTA taxpayers.
Identify exactly what CRA issued
A Notice of Reassessment replaces an earlier assessment for the affected items. The date, tax year, changed lines, explanatory messages, balance and delivery method should be recorded before correspondence begins.
Do not confuse a reassessment with a proposal letter, statement of account or request for information; each document has a different procedural effect.
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Reconcile the changed amounts
The review compares the filed return, previous assessment and new reassessment line by line. Differences may involve income matching, denied deductions, changed credits, loss adjustments, payments or interest.
A three-column reconciliation isolates the true dispute and prevents a conversation based only on the new balance.
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Recover the audit trail
The working file should include the transmitted return, schedules, receipts, elections, CRA correspondence and proof of earlier submissions.
If another preparer filed the return, obtain the final filed version rather than rebuilding from an unsigned draft.
Clients in Toronto, Peel, York, Durham and Halton can meet remotely and exchange records through an appropriate secure process. The public contact form is never used for sensitive tax documents. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Read CRA explanations critically
Assessment messages can identify a missing schedule, unsupported claim, system adjustment or consequence of another year.
An explanation should be tested against the actual return and legislation, not accepted or rejected from intuition.
Completion means more than sending a form. Assessments, account entries, carryforwards, permanent property data and future actions are reconciled so the next filing does not reopen the same uncertainty. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Separate tax from account activity
A balance can change because a payment was moved, a refund was applied elsewhere or interest accrued after the return.
Review account transactions before requesting a tax adjustment that cannot correct a payment-posting problem.
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Choose correction or objection
Some issues can be resolved with documents or an adjustment; a legal disagreement may require a Notice of Objection.
The selection must respect applicable time limits and should not rely on an informal telephone promise.
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Organize supporting evidence
Evidence is indexed to each disputed amount and reconciled to the tax schedule.
A concise cover explanation is more useful than a large folder of unlabeled documents.
Clients in Toronto, Peel, York, Durham and Halton can meet remotely and exchange records through an appropriate secure process. The public contact form is never used for sensitive tax documents. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Consider connected years
A reassessed loss, tuition amount, capital balance or credit may alter later returns.
Map consequential changes before submitting isolated amendments that create further inconsistency.
Completion means more than sending a form. Assessments, account entries, carryforwards, permanent property data and future actions are reconciled so the next filing does not reopen the same uncertainty. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Address payment separately
Interest and collection may continue even while the correctness of an assessment is disputed, subject to the applicable rules.
Payment options and the merits of the tax position are managed as related but distinct questions.
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Close with continuity
The final outcome is recorded in future-year carryforwards and the permanent tax file.
Unresolved objection, payment or document tasks remain on a dated action list.
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. For individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand, this step helps reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step.
Engagement scope and evidence
The engagement begins with a written issue list, relevant years, current deadlines and an inventory of available records. Missing information is tracked separately from facts already verified. The page topic is cra reassessment, and the working objective is to reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step. The factual population includes individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
Professional judgement and limitations — practice note 2
A supportable position connects law and administrative guidance to evidence. Where uncertainty remains, the working file records the assumption, alternative treatments and reason for the conclusion. The page topic is cra reassessment, and the working objective is to reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step. The factual population includes individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
Virtual delivery across the GTA — practice note 3
Clients in Toronto, Peel, York, Durham and Halton can meet remotely and exchange records through an appropriate secure process. The public contact form is never used for sensitive tax documents. The page topic is cra reassessment, and the working objective is to reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step. The factual population includes individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
A result that carries forward — practice note 4
Completion means more than sending a form. Assessments, account entries, carryforwards, permanent property data and future actions are reconciled so the next filing does not reopen the same uncertainty. The page topic is cra reassessment, and the working objective is to reconcile the reassessment, identify the reason and protect the taxpayer’s next procedural step. The factual population includes individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand.
Records are indexed by source and date, calculations reconcile to filed or proposed amounts, and follow-up responsibilities remain visible until the account or reporting obligation is complete.
Official guidance and review date
Content reviewed July 23, 2026. Confirm the current procedure with the official Canada Revenue Agency guidance for this topic.
Frequently asked questions
Who should consider this service?
The service is intended for individuals whose previously assessed return has been changed by CRA or who received a reassessment they do not understand. Suitability is confirmed after the document, year, deadline and available evidence are reviewed.
Can the work be completed virtually?
Yes. GTA clients can meet by telephone or secure virtual appointment and receive controlled document-exchange instructions.
What should I provide first?
Provide the CRA notice or foreign reporting question, the relevant filed return, supporting schedules, correspondence and a concise chronology. Do not send sensitive documents through the public form.
Can a favourable outcome be guaranteed?
No. CRA, treaty and filing outcomes depend on the facts, law, evidence, discretion and processing.
Does accounting support replace legal advice?
No. Objections, litigation, privilege, prosecution risk and treaty interpretation may require a Canadian tax lawyer or U.S. specialist.
When should I request help?
Act early whenever a formal deadline, several jurisdictions, missing records or a large reassessment is involved.
Professional limitation
This page is general Canadian tax information, not legal advice or a conclusion for a particular person. Cross-border and dispute matters may require coordinated Canadian, U.S. or legal specialists.