Notice of Reassessment JJI has received a Notice of Reassessment from the CRA for the 20X1 fiscal year. The CRA is disputing $100,000 of repairs and maintenance expenses to its building and has assessed them as improvements to the building. In addition to the additional taxes payable, the reassessment includes arrears interest. Tim disagrees that the amounts are betterments and would like to know what the implications are to JJI as well as what steps to take to address the reassessment