What is an NOA?

A Notice of Assessment (NOA) is the annual statement issued by the Canada Revenue Agency (CRA) confirming the result of your tax-return assessment. It shows the income you reported, the tax owed or refunded, and any RRSP contribution room.

For Canadian immigration purposes, the NOA is the primary evidence of declared income. IRCC verifies income through NOA review for multiple application types.

When IRCC needs your NOA

• Parents and Grandparents Program (PGP): sponsor must demonstrate MNI for 3 prior tax years. NOAs are submitted for each year.
• Super Visa: sponsor must demonstrate LICO income for the prior tax year. One NOA submitted.
• Spousal Sponsorship: sponsor must demonstrate ability to support; one NOA + employment letter typical.
• Citizenship: tax-filing compliance verified — CRA shares filing status directly with IRCC for the 5-year period before application.

How to get your NOA

Three main sources:

1. CRA My Account (canada.ca/my-account) — instant download of any year's NOA in PDF.
2. CRA mail copy — physical NOA sent annually after tax assessment.
3. CRA Tax Information Phone Service (TIPS) — phone request for replacement NOA.

For Canadian PRs and citizens, the My Account method is fastest. For overseas sponsors with prior Canadian tax history, may require Identity Validation Service.

Common gotchas

• NOA vs. T4: T4 shows employment income from a specific employer; NOA shows total assessed income across all sources. NOA is the document IRCC wants.
• Filing year vs. tax year: a 2023 NOA reflects the 2023 tax year (income earned January-December 2023). It's typically issued in mid-2024 after filing.
• Multi-year submissions: PGP requires 3 NOAs (for the 3 most recent tax years before application).
• Reassessment letters: if CRA reassessed your tax return, the most recent reassessment is what IRCC reviews — not the original NOA.

See also

• MNI — minimum income for sponsorship.
• LICO — low-income cut-off threshold.