Your Notice of Assessment (NOA) is an evaluation of your tax return from the Canada Revenue Agency (CRA). The date on your NOA is used to establish the deadline for objecting to any changes the CRA has made. It also sets the beginning of the three-year period during which the CRA can reassess your return. After this three- year period has expired, there are a limited number of situations in which they can still reassess you, but the most important is if you committed fraud or were negligent in the preparation of your return. A True B False