A notice of confirmation is the Canada Revenue Agency Appeals decision that confirms a reassessment, in whole or in part, after reviewing a notice of objection. It marks the end of the administrative review stage.
A notice of confirmation triggers a 90-day clock to file an appeal with the Tax Court of Canada. If the taxpayer does not appeal within that window, the reassessment becomes final and the amounts assessed stand. Because the confirmation closes the objection process and opens the litigation track, the decisions made at this stage carry meaningful consequences for the available remedies.