A CRA Notice of Reassessment sets out the Agency's position and the amount now assessed. The immediate question is what happens next.
Most teams treat what follows as a visible problem: the amount assessed, the deadline, and the filing that now has to be made. Those elements create urgency. They do not determine the outcome.
What determines the outcome sits elsewhere: how the team interprets the reassessment, whether the existing framing carries forward, who controls the response, and what the team places on the record before the dispute hardens.
At this point, the company makes three decisions at the same time:
- what the reassessment actually is
- how the company will respond
- who will control that response
