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Quiz: Reading a notice of assessment

9 questions

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1 A taxpayer says the RRSP deduction limit on their notice of assessment must be wrong, because it does not match what they contributed for the year being assessed. What should they understand? The limit shown is the amount they contributed, so a mismatch means CRA has an error The limit shown applies to the following tax year, not the year being assessed The limit shown covers the year being assessed and any unused room is lost The limit shown is provisional until the following year's return is filed

Answer key unconfirmed — rests on 2 unverified claims.

2 A taxpayer with no tax payable asks whether they will receive a notice of assessment. Only if they request one Only where CRA changed something on the return No — notices are issued only where there is tax payable or a refund Yes — CRA issues a notice of assessment for every return it assesses, including returns with no tax payable

Answer key unconfirmed — rests on 1 unverified claim.

3 What is the relationship between what a taxpayer reported and what the notice of assessment says? The notice states what CRA assessed, which may differ from what was reported, and explains any changes CRA made They always match; the notice restates the return The notice shows only the balance or refund, without reference to the return The notice states what was reported; changes appear only on a later reassessment

Answer key unconfirmed — rests on 2 unverified claims.

4 Which figure on the notice drives benefit entitlement and the reduction of several income-tested credits? Net income The balance owing or refund Taxable income Total income

Answer key unconfirmed — rests on 1 unverified claim.

5 A taxpayer expecting a refund received less than they calculated, and no change was made to their return. What is a likely explanation? Refunds are always reduced by an administrative charge The refund was prorated because the return was filed late CRA holds a portion of every refund until the following year's return is assessed A refund may be applied against a balance owing from another tax year or another debt

Answer key unconfirmed — rests on 1 unverified claim.

6 What is the deadline for an individual to file a notice of objection? The earlier of those two dates Ninety days after the date of the notice of assessment, in every case The later of one year after the filing due date for the year, and 90 days after the date of the notice of assessment One year after the filing due date for the year, in every case

Answer key unconfirmed — rests on 2 unverified claims.

7 A taxpayer plans to object and asks whether they should hold off paying until it is resolved. What must they be told? Payment is not accepted while an objection is outstanding Filing an objection does not automatically stop interest accruing on an amount ultimately upheld Filing an objection suspends interest until the objection is decided Interest stops only if the objection is successful, and is then refunded

Answer key unconfirmed — rests on 1 unverified claim.

8 CRA changes an assessment after it was issued. What happens to the objection window? It does not change; the original assessment date still governs The window reopens for the entire return, not only the matters reassessed The taxpayer loses the right to object once a reassessment is issued A notice of reassessment is issued, and it starts a new objection period in respect of the matters it deals with

Answer key unconfirmed — rests on 2 unverified claims.

9 A taxpayer says they never received their notice of assessment in the mail. What is worth checking first? Whether the return was assessed at all, since paper is the only delivery method Whether they requested a notice, since one is issued only on request Whether their balance was nil, since no notice is issued in that case Whether they are registered for electronic delivery, in which case they do not receive paper notices

Answer key unconfirmed — rests on 1 unverified claim.

Unanswered questions are marked wrong. There is no partial credit.