CRA issues an NOA after assessment and an NOR when assessed amounts change. The practical impact is then tested against NOA/NOR/letter triage and original vs reassessed comparison.

CRA issues an NOA after assessment and an NOR when assessed amounts change. The supporting review uses CRA review/audit letter, filed return, and NOA/NOR and follows Gather facts and supporting records, Review exposure and response options, and Prepare and coordinate the response.

Audit/review can lead to proposed adjustments and reassessment; objection/appeal rights and deadlines can apply. The decision uses issue/evidence mapping and CRA response support and, where necessary, filed return, supporting slips/receipts, and prior correspondence.

Reassessments & CRA Audit Help normally starts with supporting slips/receipts, prior correspondence, and authorization data where representative access is needed. The exact record set then follows the taxpayer or business facts and the filing period.

Authorized representative access is required to obtain or act on another taxpayer’s CRA account information. The decision uses CRA response support and objection preparation/representation coordination where authorized and, where necessary, authorization data where representative access is needed, CRA review/audit letter, and prior correspondence.