CRA Moving to Electronic Notices of Assessment in 2023
On February 18, 2022, the CRA announced that beginning in 2023, they intend on providing electronic Notice of Assessments and Reassessments for taxpayers. Although it is not clear when they intend on fully transitioning from paper copies of assessments to electronic ones only, the CRA outlined that they will begin the process of switching in the coming year.
In preparation for this change, they announced that both taxpayers who file through NETFILE and EFILE or via paper returns will receive their notice of assessment or reassessment through My Account on the CRA online portal if they provided an email address to the CRA. Those who have not provided an e-mail address will receive the assessments by mail.
Note that first-time filers will receive a notice of assessment by mail regardless of how they filed their first tax return.
As a fraud prevention measure, taxpayers are also now required to provide an e-mail address to access My Account. The CRA claims this will allow them to inform taxpayers “in real time” of changes made to their accounts. In doing so, taxpayers will also be given the option to receive correspondence by paper mail or e-mail when letters by the CRA are issued for taxpayers in their My Account mailbox.
Although there have been some concerns regarding the switch to electronic assessments and reassessments by the CRA, especially for taxpayers who have no access to or cannot operate computers, it does not seem that CRA will be moving to an electronic-only format. The announcement from February 18 implies that taxpayers will have a choice to continue receiving paper copies of their assessments and reassessments if they desire.
With EFILE and NETFILE programs also quickly becoming the norm, it seems that this program can enhance the ability of taxpayers to file their returns and keep records of their assessments. Electronic filers using these services will be able to file tax returns and receive their assessments even if they have mailing addresses outside Canada.
If you have any concerns about the Notice of Assessments or Reassessments you’ve received from the CRA, give us a call today! We are here to help.
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.