Anyone else seeing these? I have a client who needed an easy adjustment to 2023s return (I have no idea if that’s part of why this happened or not). We did that and filed 2024s return about a week later.
Out of the blue the other day, she asked me why they were re-assessing 2024. She didn’t remember me mentioning anything about it.
I have no idea why this happened. The entire change they made was 3 cents extra to her CWB. It seems to have stemmed from changes to her non-refundable credits of ~$1. I can’t even see the changes the made since they round almost everything on the summary version. The only numbers I can see that are different on the re-assessment (not NOA version, which I can’t see any differences), are:
Column 1
Column 2
Column 3
Column 4
30800
CPP or QPP contributions through employment (box 16 and 17 on all T4 slips)
$1,509.79
$1,509.79
—
CPP or QPP contributions allowed through employment
Yes, I have seen a few, and had one just the other day. CRA reassessed the client’s 2022 T1 (filed April 6, 2023; reassessed May 15, 2023). They changed the EI premium from box 18 on her T4 by 1¢. Then, they also changed the TCGs on line 12700 - the amount on the T3 was actually $3.67 which got rounded down to $3 in the initial assessment, but rounded UP to $4 on the reassessment. No change to tax payable.
Weird. Maybe they are using these as an excuse to train new staff or something?
I think they’re “AI” reassessments as apart of CRA becoming more automated (part of their flunky updates in the last year). They let the computer generate an assessment and deploy manual labor when needed.
Not so sure about that, given this reassessment from over 2 years ago, and others I’ve seen earlier. If I hadn’t seen them in previous years, I might agree with you.
No, I am fairly certain these are the result of a human at CRA trying to manually resolve something the computer has “flagged” as not perfect…like the slip matching program finding a discrepancy of less than a dollar between what was filed by the slip issuer and what was filed on the T1 (i.e. there is a mismatch but it is irrelevant). And I suspect it would be some young trainee who doesn’t realize the significance of what they are doing - to them, it might just be “unlocking” a file on their computer, tweaking the numbers, and locking it again, so that some minor warning disappears on their screen…not realizing they just caused an official reassessment of that person’s taxes.