he tax assessment is the CRA simply guessing what you owe. they really have no idea because every single thing that they decide upon is what you tell them. if you made $10 million dollars a year from age 18 to age 50 they would never know if you never told them. every time that you get assessed and you don't like what they say, you have to object and ask for an appeal date. they do not like appeals because they have to pay the Department of Justice $10,000 for each court date and the Department of Justice has really useless lawyers let me tell you that! if you're getting assessed and you don't like it let's appeal. if they give you a very difficult time then we simply redo your taxes for that particular year and send it to a different office! either way we're going to win and the CRA is going to lose but only if I'm your tax guy.