While filing for divorce, you will have to fill out many Ontario Court Forms. One of them will be a Financial Statement that you will have to fill out to showcase your worth, what you own, and what you owe.

An important document you need when filing such forms is the Notice of Assessment (NOA) from CRA Canada. If you are filling out divorce forms and are stuck on this portion, here is everything you need to know about it.

What is a Notice of Assessment?

An infographic explaining what is a notice of assessment

A Notice of Assessment is a complete evaluation of your tax return that the CRA sends an individual every year after they have filed their tax returns. If you don’t have this document, you must first ask your accountant to provide you with this so you can begin filling out your financial statement.

The notice will include the date the CRA processed your tax returns and all the information about what you owe or receive as credit or refund. On the other hand, the NOA will also provide you with your RRSP (Registered Retirement Savings Plan) deduction limit for the year.

Make sure you keep this notice with your tax records. It is an important document that can help you during your divorce proceedings.

Sections in the Notice of Assessment in Canada

The Notice of Assessment has various sections, which include the following:

Section 1: Account Summary

The account summary in the NOA will show the result of the assessed or reassessed tax return. These can include the balance you owe, a zero balance, or even a refund.

It can also show results from concurrent assessment or reassessment. Concurrent reassessment occurs when you send new information to the CRA that will change the tax returns for a few consecutive years.

Section 2: Summary of Tax Assessment

This section in the Notice of Assessment will list the main lines of the assessed tax return. Next to each one of the lines, there will be an amount that the CRA used to calculate the balance.

You can compare these amounts with the ones on your tax return to determine whether the CRA made any changes. If you have any penalties or interest, the CRA will also show that on the NOA.

Section 3: Explanation of Important Information or Changes in the NOA

Section 3 explains in detail the corrections and changes the CRA has made to your tax return. These changes will depend on the information you sent with the tax return and the CRA’s information on your file.

Section 4: A Statement of the RRSP Deduction Limit

The statement of the RRSP Deduction Limit will show the deduction limit, which is the amount of RRSP contributions you can deduct for the coming year. It will also state any available contribution room and excess contribution.

Section 5: Home Buyers’ Plan (HBP) Statement (If Applicable)

If you are participating in any HBP alone or with your spouse, you will also see this portion on your Notice of Assessment.

It will show the remaining balance you must pay back and the minimum amount you must pay next year.

Section 6: Lifelong Learning Plan (LLP) Statement

The LLP statement will show up on your NOA if you are participating in this plan. It will also show you the balance remaining you have to pay and the minimum amount you have to pay in the coming year.

The Difference between a Tax Return and a Notice of Assessment

An comparison table explaining the difference between tax return vs. notice of assessment

Many people confuse a tax return with a NOA CRA. However, they are not the same.

A tax return is known as the T1 or T1 General. It is a form you must fill out as a taxpayer and submit to the Canada Revenue Agency.

On the other hand, the CRA Notice of Assessment is drafted based on your T1, after which you send the NOA to the CRA as proof of your receipt.

The CRA NOA is a summary of your tax returns. If you want more information, you can contact our family lawyer in Canada to understand why you need a NOA for divorce proceedings.

How to Get Notice of Assessment CRA?

You will need to have your Notice of Assessment Canada to fill out the divorce forms. Fortunately, there are two ways you can get your NOA, which include the following:

  • Through Mail: The CRA will mail you the NOA at the mailing address that you provided on your tax return.

 

  • Through CRA Online Mail: If you choose this route, the CRA will notify you that your NOA will be available for you to view through the CRA Online Mail. You can register for their online mail when you are filing your tax returns.

How Can I Get a Copy of my Notice of Assessment from the Canadian Revenue Agency?

An infographic explaining how you can get a copy of the notice of assessment from the CRA

You may have gotten your NOA from the above two methods. However, if you have misplaced a copy of your Notice of Assessment, then you will not be able to fill out your Financial Statement for the divorce proceedings.

In such a case, you can get a copy of your Notice of Assessment from the CRA.

Option 1: Get a Copy of the NOA Online

The first option you have at your disposal is to get a copy of your CRA Notice of Assessment online. You will have to sign into your CRA account, which will provide you with access to the NOA that you can print immediately.

Option 2: Get a Copy through the MyCRA Mobile App

If you didn’t know this already, the CRA also has a mobile app known as the MyCRA mobile app. You can use this to access your NOA for the current year and the last three years.

You will not get to see any NOA before the last three years. However, you will need your recent NOA for your divorce proceedings, but be sure to confirm this with your family lawyer for more accurate information.

Option 3: Call the CRA to Receive the NOA through Mail

You can also call the CRA so they can mail you the NOA. However, when you call the CRA, they will ask you for your:

  • Name
  • Date of birth
  • Social insurance number
  • Complete address
  • An NOA, assessed return, reassessment, or other tax documents to be signed in to your CRA account

Please note that the processing time of this is longer, and it will be easier and quicker for you to select from one of the first two alternatives to receive your Notice of Assessment.

How Long Will it Take to receive my Notice of Assessment from the CRA?

It will take:

  • Up to two weeks if you filed for a copy of your Notice of Assessment Online
  • Anywhere between four and six weeks if you opted for the mailing service

On the other hand, if you filed near or after the tax deadline, it can take much longer for the CRA to send you the NOA, such as eight weeks.

If you currently live outside Canada, it will take up to sixteen weeks for you to receive the NOA.

The Express Notice of Assessment Service

If you want to immediately get your NOA for your divorce proceedings, then you must opt for the express option by the CRA. The express NOA will allow you or any authorized tax representative to view the NOA in Netfile or Efile software after the return is processed.

To do this, you will have to register for a CRA My Account and use Netfile-certified software. If you don’t know how to go about this, you can get in touch with your accountant or family lawyer to help you.

Let the CRA Know About Your New Marital Status

After you are done with your divorce proceedings in Canada, it is important to let the CRA know about your new marital status. It is crucial to share this information after a month after your status has changed.

For example, if your status changed in January, then you must let the CRA know by the end of February. On the other hand, if you have separated at the moment, then you must wait ninety consecutive days before telling the CRA.

You can change your marital status and let the CRA know through:

Choose any of these methods, and the CRA will change your marital status and calculate everything based on your new status.

Importance of Notice of Assessment during Separation and Divorce

An infographic on the importance of a CRA NOA for divorce

Now that you know everything about how to get a copy of your CRA Notice of Assessment, you might wonder why it is so important during separation or divorce in Canada.

Well, we have listed a few reasons why getting this document is important for your proceedings:

1. Importance of Disclosing Financial Information

Divorce proceedings require an individual to disclose their finances completely. It helps in calculating accurately the assets and liabilities that both parties own.

When the court has this information, they can use it to determine important matters such as child support, spousal support, and more.

So, in the name of transparency and honesty, you must get a copy of your NOA to disclose accurate financial information to the courts.

2. Determining the Income for Support Payments

The Notice of Assessment and documents filled with the help of it are utilized to determine the income available for support payments.

Every piece of information in your Notice of Assessment will help determine the income of each spouse, which will help them in fulfilling their financial obligations.

3. For the Purpose of Equalization of Net Family Property

Your RRSP is an important part of the Notice of Assessment. According to the ruling of Canadian Courts, RRSP contributions made during your marriage can be considered part of your family property for the purpose of equalization.

These can also be used during financial planning for divorce. So, having your Notice of Assessment CRA will only help you during this time.

What Happens if You Fail to Present the Notice of Assessment During Divorce Proceedings?

If you fail to present the Notice of Assessment, there is a risk that your income will be estimated unfavourably by the courts and the CRA. Because of this, you might have obligations that would not be the case if you had your NOA.

Transparency leads to fair judgment, which is why it is crucial to have these documents. For more information, you can get in touch with our family lawyer to help you explain this process better.

How Long After Notice of Assessment Do You Get Refund?

If you asked for a copy of the Notice of Assessment from CRA for divorce, and noticed you also require some refunds, then it will take two weeks for CRA Canada to send you the refund online along with your NOA.

Paper returns will take eight weeks, and non-resident returns will take sixteen weeks. We recommend opting for the online method to get your NOA and refund as quickly as possible.

FAQs

How does divorce affect taxes in Canada?

You first have to notify the CRA about a status change. Then, you will file your subsequent tax returns as separating to allow the CRA to assess your tax in the divorced year.

Does your spouse’s income affect your tax return in Canada?

Yes, the spouse net income will affect some tax credits in Canada. These include the spousal amount tax credit and the like.

Is a divorce tax deductible in Canada?

You can’t claim any legal fees you incurred for separation or divorce. To understand more about this, please get in touch with our family lawyer.

How do you file taxes if you are separated in Canada?

You must change your marital status to separated after being separated for ninety consecutive days from your spouse. Then, the CRA will assess your tax for the year.

Final Thoughts

Going through a divorce is emotionally and legally complex. Documents such as the Notice of Assessment are important to have by your side to ensure a fair assessment of your finances and support payments.

If you need help during this difficult time, please feel free to get in touch with our family lawyer. We will be more than happy to help and ease your burden.

Author Profile

Athena Narsingh
Athena Narsingh
Athena Narsingh is a trusted and knowledgeable lawyer in Scarborough. Her expertise spans real estate law, family law, adoptions and fertility law. A lawyer by profession and a humanitarian by heart, Athena Narsingh wants to help people become more familiar with the legal system and be well-informed to make important legal decisions.