checking this list regularly for any CRA reassessments

On May 15, 2017, CRA added a “What’s new” web document for Represent a Client, including a discussion of the list of notices issued. This new service provides a list of Notices of Assessment (NOA) and Notices of Reassessment (NOR) for the representative’s personal tax clients for whom they are authorized.

The list began February 13, 2017, and will include Notices issued within the last year. However, Notices issued before February 13, 2017, or before authorization is processed for the client, will not appear. Four possible notice types will appear, as follows:

• “NOA issued – No change” reflects an initial assessment for a return assessed with taxes payable or a refund as filed;
• “NOA issued – Changed” reflects an initial assessment with tax different from the return filed;
• “NOR issued – Client or representative request” reflects an adjustment made pursuant to a client or representative request; or
• “other NOR issued” reflects an adjustment initiated by CRA.