Why does an applicant have to provide a Notice of Assessment from CRA?
Generally speaking, we do not require a Notice of Assessment (NOA). If the applicant has filed his/her income tax return by the filing deadline then his/her income information would be on the tax file we receive from CRA. When the applicant is not included on the tax file we receive from CRA, then we require the NOA to verify income to determine eligibility. The NOA that we require is form RC143E. This form includes marital information and income data, which are both required to determine eligibility for the Home Heating Rebate.
