Prepared for the Canada Revenue Agency
Supplier name: EKOS Research Associates, Inc.
Contract Number: # 46558-193758/001/CY
Contract value: $83,631.30
Award date: August 20, 2018
Delivery date: December 11, 2018
Registration number: POR 033-18
For more information on this report, please email media.relations@cra-arc.gc.ca
Ce rapport est aussi disponible en français.
Final Report
Prepared for the Canada Revenue Agency by EKOS Research Associates, Inc.
November 2018
The Canada Revenue Agency (CRA) commissioned EKOS Research Associates, Inc., to conduct focus groups among Canadians to discuss concepts for an advertising campaign on the availability of tax benefits and credits. The aim of this research was to learn how members of the general public and specific audiences within the general public responded to three different advertising concepts, each presented in television, print and radio formats. A total of 10 focus groups were conducted among 84 participants, aged 18 or older. The groups were segmented to include separate groups among key audiences, including: low income, Indigenous, New Canadians and youth (aged 18 to 24). The fieldwork was conducted between September 10 and 18, 2018. This publication reports on the findings of the research.
Permission to Reproduce
This publication may be reproduced for non-commercial purposes only. Prior written permission must be obtained from the Canada Revenue Agency. For more information on this report, please contact the Canada Revenue Agency at: media.relations@cra-arc.gc.ca
© Her Majesty the Queen in Right of Canada, as represented by the Minister of National Revenue, 2018
Catalogue Number: Rv4-123/2019E-PDF
International Standard Book Number (ISBN): 978-0-660-29579-4
Cette publication est aussi disponible en français sous le titre : Tests de concepts de campagne relative aux prestations et crédits de l’ARC 2018-2019 – Rapport définitif.
Table of contents
Political Neutrality Certification
I hereby certify as Senior Officer of EKOS Research Associates, Inc., that the deliverables fully comply with the Government of Canada political neutrality requirements outlined in the Policy on Communications and Federal Identity and the Directive on the Management of Communications.
Specifically, the deliverables do not include information on electoral voting intentions, political party preferences, standings with the electorate, or ratings of the performance of a political party or its leaders.
Signed:
Wil Daley
Vice President
EKOS Research Associates, Inc.
Many Canadians depend on benefit payments and tax credits for a significant part of their household income. For lower-income households, benefits can increase household incomes by as much as 50 per cent.[1]
However, vulnerable populations such as low-income households, Indigenous peoples, newcomers to Canada, and young adults face a number of barriers when it comes to doing their taxes and getting their benefits and credits. Their situations are diverse, from living in remote locations, to language barriers, to having low financial literacy, or dealing with mental or health issues. Some need more support to help complete their income taxes, while others lack awareness. These challenges make it more difficult to reach these populations to ensure they are aware of all of the benefits and credits that are entitled to, but which they may not be receiving.
In view of these barriers, Canada Revenue Agency (CRA) identified the need to communicate with these audiences and provide them with the information and support about the benefits and credits to which they are entitled when they file their taxes. This includes the Canada child benefit (CCB), the Working income tax benefit (WITB) / Canada Workers Benefit (CWB), and the GST/HST credit. In addition, greater awareness is needed so these populations are aware that filing tax returns every year is necessary to be eligible for these benefits and credits contributing to the government priority of poverty reduction, health and wellbeing, found in the Gender Results Framework. Therefore, the CRA is developing an advertising campaign to inform the general public of the federal benefits and tax credits available to those who may qualify, and to encourage members of vulnerable populations to seek out information about what might be available to them.
In light of this, the CRA commissioned EKOS Research Associates to conduct qualitative focus group research designed to test the reactions of a range of general public audiences to three advertising concepts on the topic of tax benefits and credits. The intent is to determine the most effective type of messaging and proposed creative for this campaign. The campaign will run from December 2018 to April 2019.
EKOS conducted a series of 10 focus groups between September 10 and 18, 2018. Eight groups were conducted in-person and two were conducted by telephone with advertising concepts presented online. The eight in-person groups were conducted in Quebec City, Winnipeg, Brampton, and St. John’s, while the telephone/online groups recruited participants from Eastern and Western Canada, respectively.
In total, 86 participants took part in the discussions, with the size of the groups ranging between eight and 10 participants. The number of participants per group is indicated in the table below.
| City | Date | Group 1 | Group 2 |
| Quebec City, Qc. | Sept. 10 | 8 | 8 |
| Winnipeg, Mn. | Sept. 11 | 8 | 8 |
| Brampton, On. | Sept. 12 | 8 | 8 |
| St. John's, Nfld. | Sept. 13 | 10 | 9 |
| Telephone/Online | Sept. 18 | 9 | 10 |
The groups were segmented to include a variety of target audiences. Three groups were conducted among low-income participants (in households earning less than $40,000 per year). One group was conducted among indigenous/First Nations participants. One group was conducted among newcomers to Canada (who have lived in Canada within the past five years). Two groups were conducted by telephone and online among younger participants (18-24 years of age). Finally, three groups were conducted among a broad mix of general public participants.
| City | Date | Group 1 | Group 2 |
| Quebec City, Qc. | Sept. 10 | Low income | General Population |
| Winnipeg, Mn. | Sept. 11 | Indigenous / First Nations | General Population |
| Brampton, On. | Sept. 12 | Newcomers to Canada | Low Income |
| St. John's, Nfld. | Sept. 13 | General Population | Low income |
| Telephone/Online | Sept. 18 | Youth 18-24 years (Eastern Canada) | Youth 18-24 years (Western Canada) |
Note to reader: Please note that the findings of the qualitative research within this research are not designed or intended to be representative of the general population or any audience within the population. As qualitative research, the results are intended to provide directional guidance in the formation of a communications campaign based on the verbatim comments and feedback provided by participants.
The following summarizes the key findings that emerged from the focus groups.
Preferred Concept
Of the three concepts tested, the concept Testimonials – Remember when? was the clear favorite among most participants in most groups. The concept Common Bond was a distant second choice, while It Means a Lot was the least preferred concept.
Reasons for Choosing Testimonials – Remember when?
Participants who preferred Testimonials – Remember when? gave two main reasons for doing so:
Note: Participants were not told that the people depicted in the concepts would be “real” people telling their personal stories (and not actors). The fact that participants liked the “relatable” nature of the vignettes suggests that “real” people would be well received.
Areas of Caution
Participants repeatedly mentioned three elements (more or less applicable to all three concepts) that turned them off. These were:
To be clear, Testimonials – Remember when? was not seen to cross these lines and was preferred by many for this reason. Still, the potential for the creative execution to go in these directions warrants caution.
To avoid these pitfalls, we offer two basic recommendations:
Taglines
In English, the ad concepts featured three taglines:
As mentioned above, participants in the English groups often worried that the ads seemed to suggest that everyone would qualify for benefits and credits. The second and third taglines above are examples of this. The easy fix is to include conditional language in the copy. Example: “So do your taxes and find out if you qualify for benefits and credits.”
Participants were not fond of the language “Just do your taxes,” saying that it seemed too much like they were being ordered to do something or that they were being nagged by the Government. They liked the phrasing “So make sure you do…” and “Remember to file…” as these sounded more like friendly suggestions than commandments or orders.
The groups included a mix of participants who do their taxes themselves and those who have a third party do them on their behalf. CRA is generally seen as accessible by those who have contacted the Agency, although it does not always provide helpful information. In each group, at least a few participants mentioned delaying or putting off filing their taxes in the past, while others mentioned having friends or relatives who did not file taxes for several years.
When asked why people might not file their taxes, a variety of barriers were mentioned:
When asked what the benefits of filing taxes were to them, participants were less clear. Most said that filing taxes was simply a matter of civic duty and being a responsible person. Some participants mentioned that proof of tax filing was required to obtain a mortgage or as part of applications related to their immigrant status.
After some consideration, a few participants mentioned that filing taxes was needed to qualify for certain government benefits and credits, such as the First-time Homebuyers Program, the GST/HST Credit, and the Child Benefit.
The association between filing taxes and qualifying for benefits and credits was not a strong or immediate one for most participants.
Awareness of what “benefits and credits” from the CRA actually means seemed particularly unclear among participants in the indigenous group, a few of whom mentioned things that were not actually benefits or credits issued by the government.
During the focus groups, the majority of the time was spent asking participants to consider and evaluate three focus group concepts:
The three concepts were randomized, so the three concepts were not presented in the same order for each group. Within each concept, the radio treatment was presented first, followed by the television treatment and, finally, the print treatment.
The discussion below reviews the major comments with respect to each concept tested. This includes a review of what participants liked or disliked about the concepts, followed by their understanding of the message of the ads and the tone of the ads. It also reports on the response participants had with respect to different treatments (television, radio or print).
Likes:
Many participants said they could easily relate to the situations of the characters featured in the concept. A few liked the transition from the stresses of making ends meet towards a happy family gathered at home.
Dislikes:
Some participants found the transition of dialogue between characters to be difficult to follow. In particular, the dialogue of the radio concept did not seem to flow as clearly as in the television concept. Others weren’t clear how the vignettes were connected to the issue of tax benefits and credits.
Some participants didn’t feel that the characters were grounded in their reality, saying that something like guitar lessons would not fit within their view of a necessity or something they would see as important.
Tone:
Participants saw the tone of the ad as upbeat. In particular, a few noted a progression in the ad from the stresses of making ends meet to a happy scene of a family at home.
Radio Treatment:
Participants often had difficulty with the transition between voices. Even those familiar with the device in which a chain of dialogue carries from one speaker to the next felt that the transition in the radio dialogue was disjointed. (It is important to note that the concept was narrated by the moderator, and not by male and female voice actors speaking in distinct voices.)
Television Treatment:
The transition of the dialogue from one speaker to the next seemed more fluid in the television treatment than in the radio treatment. Some said the visual differentiation between speakers helped.
Some liked that a male character was depicted unloading the groceries while a female character was balancing the budget, breaking from traditional gender roles.
Some questioned the depiction of the man with the groceries, noting that the bags seemed to be too full, perhaps unrealistically healthy given the prominence of fruits and vegetables.
Print Treatment:
Many felt that the lead, "Need Help Making Ends Meet?" overpromised what tax benefits and credits could deliver. Those who need help making ends meet are looking for assistance that is readily available to them and substantial, which many participants felt that tax benefits and credits wouldn’t be able to deliver. It was also unclear what message was sent with the picture of a man unpacking a big load of groceries (i.e., a man who does not need help making ends meet).
Likes:
Some participants found the different scenes depicted in the ad to be relatable and found the description of making ends meet to be realistic.
Dislikes:
While making ends meet is an effort many participants could relate to, they often found the transition from the ordinary to the extraordinary confusing and out-of-sync with what they felt tax benefits and credits could deliver. For example, the notion that benefits and credits could transform an ordinary dinner into an elaborate feast in the mind of a tax payer seemed implausible, at best, and bordered on seeming offensive to a few. Even after explaining the concept, some participants still expressed confusion, thinking that the money they might receive would help them buy the things depicted in the ad (which they considered unrealistic).
As with Common Bond, some participants saw the girl on skates as not well suited to the topic, since they felt that benefits and credits would be spent on essentials while skating lessons represent a luxury for many.
A few mentioned that the ad seemed unrealistic in view of the fact that the fitness credit was no longer available, which would apply to the little girl in skates.
Tone:
The tone seemed upbeat and optimistic – although, as mentioned, many felt it was overly optimistic or unrealistic in their view of what tax benefits and credits could provide.
Radio:
Compared to the radio concepts for Common Bond and Testimonials – Remember when?, participants found having a single narrator easier to follow and understand. However, some weren’t clear on the connection between a child learning a new skill and the discussion of tax benefits and credits that follows.
Television Treatment:
The transition from ordinary to extraordinary was hard for many participants to follow and seemed to be unrealistic in light of what tax benefits and credits could offer.
Print Treatment:
Participants were divided on this treatment. Some felt that the indirect lead ("Her first lesson… and she already feels like a champion") would create interest and compel many to keep reading. Others felt that the ad would only draw in parents of younger children and that it wasn’t a clear way to present information about tax benefits and credits.
Likes:
Many participants found this concept to be the most "diverse" among the three concepts in the sense of being relatable to people in similar situations. Many liked the clear connection between the tax benefit on the screen and the scene itself.
Dislikes:
The narrative of the worker was confusing for several participants who were unclear on what "workers benefits" referred to and who found the line, "I remember going back to work," unclear.
A few, particularly in the Aboriginal group, felt that the notion of "working your way up" in the worker’s scene could be seen as a put down to those who are just getting by, not necessarily working their way up.
Some found the worker’s scene unrealistic in that it seemed to portray someone who would earn much more than the minimum wage (and thereby not qualify for benefits and credits).
Tone:
While most found the tone upbeat, a few felt it seemed off, either because it suggested that the people depicted weren’t really doing very well or because their dialogue seemed too obvious or cliched.
Radio:
Participants often found the transition between voices hard to follow. Some didn’t see a clear connection between what the man and woman said and the message about tax benefits and credits in the voice over.
Television Treatment:
Many participants liked the clear connection between the characters (a worker, a young mother, a man caring for his elderly mother) and the benefits (workers benefits, Canada child benefit, Canada caregiver credit).
Print Treatment:
Participants often felt that the images needed more context in the print treatment; perhaps by labelling each character with the benefit or credit they would receive.
The language “Benefits and Credits Available to Many” seemed off to many participants who felt it should be “Benefits and Credits Available to You.” Others, however, thought that would go too far in promising something many will not qualify to receive.
Participants often said that making the language more conditional (i.e., “Learn about… benefits and credits you may qualify for…”) could help clarify without overpromising.
Overall Preference:
Most participants in most groups selected Concept 3, Testimonials – Remember when?, as the concept they preferred most. Compared to the other concepts, participants said that Testimonials – Remember when? most clearly communicated the need to file taxes in order to qualify for tax benefits and credits. It was also commonly described as the one that best reflects diverse circumstances and people, making it seem more relevant to them, and, they said, others. In some cases, it was described as the best option of the three, but not necessarily a good ad. Those saying this often questioned the premise of and need for the government to advertise on the topic.
Representation
However, there were questions among Indigenous participants about whether they would be represented in the ads – including the one they preferred. They mentioned that the treatments did not appear to reflect the reality they experience on reserves or in non-urban settings.
A few participants mentioned that they liked the fact that a male figure was unpacking groceries in Concept 2, It Means a Lot.
Relevance:
Views on the relevance of the ad concepts varied widely based on the personal circumstances of the participant. Higher income participants, who do not expect to qualify for benefits or credits owing to their personal circumstances, did not typically see the ads as relevant for them. This was also true of many lower income participants who said that while they may not be higher income earners, they nevertheless did not usually qualify to receive tax benefits and credits.
Visible minority participants and indigenous participants, meanwhile, seemed more likely to find the subject of tax benefits and credits to be relevant to them.
Message and Call to Action:
The main message across the concepts, that one needs to file taxes to qualify for tax benefits and credits, was understood by most participants. For many participants this message seemed worth delivering, if not to them personally, then to people who might qualify for tax benefits and credits.
Several, however, wondered what the objective of the ads were. Are the ads intended to get those who do not file taxes to do so? Or is it designed to generate interest in tax benefits and credits?
Few felt that the ads would inspire people who do not file their taxes to do so, although they said that it could be useful for people to be reminded that tax benefits and credits might be available to them when they prepare their taxes. While some said they would be interested in following the link provided and learning whether or not there was a benefit or credit they might qualify for, others, who felt they would not be likely to qualify, said they were unlikely to act.
Participants often took issue with the message, saying that there is more involved in receiving benefits and credits than simply filing taxes. These participants said it was about asking the right questions or having help from a very experienced third-party.
Some participants felt it was hard to find out about benefits and credits by design, saying that the government intentionally made it difficult to find and apply for a benefit or credit to keep down the numbers who qualified.
Participants often said that the ads seemed to overpromise. Some of the depictions (particularly in concepts 1 and 2) seemed to suggest that tax benefits and credits provided much more assistance than they actually did. Many felt that the concepts seemed to suggest that most people would qualify for tax benefits and credits, when, in their experience, only the lowest income people actually did.
Taglines
The English ad concepts featured a few different taglines across the different concepts and treatments. These included the following:
Participants often chafed at versions of the tagline that seemed to be ordering people to do something. “Just do your taxes” and “You just have to do your taxes” were often interpreted as officious in tone. Participants tended to prefer the taglines that sounded more like friendly suggestions, as in “Remember to file your taxes…” and “So make sure you do your taxes…” However, both of these “softer” taglines – which seem to be friendly suggestions – also seemed to many participants to overpromise by suggesting that everyone would qualify or be “entitled” to tax benefits or credits.
Tone
The upbeat tone of the ads was seen by participants as appropriate and as a good thing. However, the approach seemed to some like it might be overly optimistic or even condescending to people who might not be living upwardly mobile lives like the people depicted in the ads. Several also pointed to the risk that the government could be seen as trying to seem generous when, to their view, the tax benefits and credits are due to those who qualify for them and not a matter of largess or generosity.
There was also a similar concern that the ads not depict those who receive them as “charity cases” who are receiving a hand out rather than honest tax payers receiving what is owed to them under the law.
Introduction (5 minutes)
Warm-Up: Top of Mind on Tax Filing (10 mins.)
What comes to mind when you think about doing your taxes?
Communications from CRA (10 mins.)
Concept Evaluation (75 mins.)
Introduction to the TV concepts:
We’re going to take a look at a few advertising concepts from the Canada Revenue Agency. These concepts are “mock-ups” depicting possible television commercials. It is important to note that these are just “rough drafts” that are designed to provide you with the basic ideas for each concept. The final ad would be a fully-produced commercial like any other you would see on TV. For now, I’m mostly interested in your views on the ideas underlying each concept. Let’s start by watching the first concept…
Introduction to the Radio concepts:
We’re going to listen to a few advertising concepts from the Canada Revenue Agency. These concepts are rough versions of ads that you might hear on the radio. I would like to get your thoughts on the ideas underlying each concept. Let’s start by listening to the first concept…
Introduction to the Print concepts:
We’re going look at a few advertising concepts from the Canada Revenue Agency. These concepts are rough versions of ads that you might see in on a bus shelter or in the subway. I would like to get your thoughts on the ideas underlying each concept. Let’s look at the first concept…
FOR EACH AD PRESENTED:
DURING THE DISCUSSION ABOVE, THE MODERATOR WILL CALL ATTENTION TO THE TAGLINES, CALLS TO ACTION AND KEY VISUAL ELEMENTS WITHIN EACH CONCEPT.
AFTER PRESENTING ALL CONCEPTS:
[AFTER ALLOWING A FEW MINUTES TO RESPOND, GO AROUND THE ROOM]
Conclusions (15 mins.)
THANK YOU VERY MUCH FOR YOUR PARTICIPATION!
Hello, my name is ________________ from EKOS Research. We are conducting a series of focus group discussions with people living in Canada who are 18 years of age or older on behalf of the Government of Canada on issues related to Canada and Canadians.
SUITABILITY AND AVAILABILITY
Are you 18 years of age or older?
Would you be available to participate in a focus group during the evening of [DATE AS PER LOCATIONS BELOW]?
| Cities | Dates |
| Quebec City, Quebec | September 10 |
| Winnipeg, Manitoba | September 11 |
| Brampton, Ontario | September 12 |
| St. John’s, Newfoundland | September 13 |
| Online | September 18 |
Participating in a focus group will require you to express your thoughts and opinions in a group with about 8 to 10 other people. In addition, we may ask participants to read information and provide written responses. Does this sound like something you would be comfortable participating in?
Please note…
With all this in mind, I have a few more questions to determine whether you fit the study criteria. May I continue?
EXCLUSIONS
A1. Do you, or does anyone in your household, work in any of the following areas? (Read list)[IF YES TO ANY, THANK AND TERMINATE]
A2. Sometimes participants are asked to watch videos, read a document and/or write out their answers to a questionnaire during the discussion. Is there any reason why you could not participate?
TERMINATE IF RESPONDENT OFFERS ANY REASON SUCH AS SIGHT OR HEARING PROBLEM, A WRITTEN OR VERBAL LANGUAGE PROBLEM, A CONCERN WITH NOT BEING ABLE TO COMMUNICATE EFFECTIVELY OR IF YOU HAVE ANY OTHER CONCERN AS TO THEIR ABILITY TO PARTICIPATE.
A3. Have you ever taken part in a focus group?
A4. And when was the last time you attended a discussion group?
A5. How many times did you attend a discussion group or an in-depth interview in the last five years? [DO NOT READ LIST]
A6. What topics were discussed during the group(s) you attended? [IF ANY RELATED TO TAXES OR PERSONAL FINANCES, THANK AND TERMINATE]
QUALIFIERS AND QUOTAS
| Cities | Groups |
Dates | |
| 5:30-7:30 pm | 7:30-9:30 pm | ||
| Quebec City, Quebec | Low income | General Population | September 10 |
| Winnipeg, Manitoba | Indigenous / First Nations | General Population | September 11 |
| Brampton, Ontario | Newcomers to Canada | Low Income | September 12 |
| St. John’s, Newfoundland | General Population | Low income | September 13 |
| Online | Youth 18-24 years (Eastern Canada) | Youth 18-24 years (Western Canada) | September 18 |
[ALL RESPONDENTS]
SECTION B: Newcomers to Canada [Brampton only]
Defined as respondents who immigrated to Canada within the past five years.
B1. Were you born outside of Canada?
B3. During what year did you immigrate to Canada?
SECTION C: Low Income [Quebec, Brampton, St John’s]
Defined as respondents with a total household income of $40,000 or less annually.
C1. Which of the following ranges reflects your total household income in 2017?
SECTION D: Indigenous/First Nations [Winnipeg only]
Defined as respondents who self-identify as indigenous or First Nations people.
D1. Do you identify yourself as an indigenous, or First Nations person?
SECTION E: General Population/Youth Screeners
Ask all respondents, including those held as recruits for the low income, New Canadian and indigenous groups.
E1. Record gender of respondent (DO NOT ASK)
E2. What is the highest level of education you have attained?
E3. Can you tell me your year of birth, please?
[IF E3=REFUSE, ASK E4]
E4. We would like to include a mix of people in different age groups. Can I place you into one of the following groups?
RECRUIT
READ STATEMENT: Great! You qualify to participate in the focus group! We would like to invite you to participate in the focus group happening on… [PROGRAM DATE/TIME/FACILITY/ADDRESS PER SEGMENTATION]. The discussion group will last between 1.5 and 2 hours. Refreshments will be provided at the meeting, and you will be paid (SEE INCENTIVE TABLE BELOW) for your participation.
If you use reading glasses, please bring them as we will ask you to read some materials.
We will call you 24 hours before the group as a reminder. What is the best number to reach you? [RECORD TELEPHONE NUMBER]
| Cities | Groups |
Dates | |
| 5:30-7:30 pm | 7:30-9:30 pm | ||
| Quebec City, Quebec | Low income | General Population | September 10 |
| Winnipeg, Manitoba | Indigenous / First Nations | General Population | September 11 |
| Brampton, Ontario | Newcomers to Canada | Low Income | September 12 |
| St. John’s, Newfoundland | General Population | Low income | September 13 |
| Online | Youth 18-24 years (Eastern Canada) | Youth 18-24 years (Western Canada) | September 18 |
[1] Canadian Income Survey, 2016. Statistics Canada. Found online at: https://www150.statcan.gc.ca/n1/en/daily-quotidien/180313/dq180313a-eng.pdf?st=WUNH1aB1