CRA-Changes to the Default Method of Correspondence (implementation postponed to July 2022)

Notices of Assessment

Budget 2021 proposes to amend the Income Tax Act to provide the CRA with the ability to send certain notices of assessment electronically without the taxpayer having to authorize the CRA to do so. This proposal will apply to individuals who file their income tax return electronically (via NETFILE) and those who employ the services of a tax preparer (via EFILE) to file their income tax return electronically.

Taxpayers who continue to file their income tax returns with the CRA in paper format will continue to receive a paper notice of assessment from the CRA.

This measure is expected to be in force by February 2022.

This will impact tax preparers directly: many may need to print the NOA or E-NOA for their clients, as the option to receive a paper NOA will be removed from the T183 form. Other options include providing a digital (e.g. PDF) copy to your client. Alternatively, your client can retrieve the NOA through the My Account portal.