Table QS3 Page 1

QS3. Gender
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Male                                        769     56    182    291     53     82    104    769      -    215    281    252    214     29    517    603    165    515    254
                                                         48%    47%    49%    48%    49%    48%    48%   100%           50%    49%    47%    50%    43%    48%    48%    50%    52%    41%
                                                                                                                                                                                  S       

             Female                                      831     62    193    320     56     88    111      -    831    215    290    290    217     38    564    663    168    469    362
                                                         52%    53%    51%    52%    51%    52%    52%          100%    50%    51%    53%    50%    57%    52%    52%    50%    48%    59%
                                                                                                                                                                                         R

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                       Table QS3 Page 2

QS3. Gender
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Male                                         769     563     197     400      45      85      29     154      52     216     209     140     141     431      89     236     199     505
                                                     48%     47%     52%     54%     33%     67%     48%     45%     29%     42%     51%     52%     53%     49%     68%     43%     52%     46%
                                                                             EHI           DEGHI       I      EI                       J       J       J       P      NP                        

        Female                                       831     642     179     345      92      43      31     186     130     294     203     130     123     454      43     318     184     594
                                                     52%     53%     48%     46%     67%     33%     52%     55%     71%     58%     49%     48%     47%     51%     32%     57%     48%     54%
                                                                               F     DFH               F      DF    DFGH     KLM                               O              NO                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                       Table QS3 Page 3

QS3. Gender
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Male                                          769      556      102       12      328      376       39      157      610      122       19       11       64       42       15      395      360
                                                 48%      47%      51%      66%      46%      50%      52%      43%      50%      40%      53%      63%      37%      43%      54%      43%      56%
                                                                                                                           H                          J                                            P

   Female                                        831      635       96        6      380      381       36      209      619      183       17        7      109       56       12      524      286
                                                 52%      53%      49%      34%      54%      50%      48%      57%      50%      60%      47%      37%      63%      57%      46%      57%      44%
                                                                                                                  I                 L                                                     Q         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                       Table QB1 Page 4

B1. How would you rate the overall performance of the CRA?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Terrible                                 32      2      5     13      2      5      3     18     14      2     10     19     10      2     17     29      3     17     15
                                                          2%     2%     1%     2%     2%     3%     2%     2%     2%     1%     2%     3%     2%     3%     2%     2%     1%     2%     2%
                                                                                                                                        J                                                 

             1                                             9      -      2      6      1      -      1      3      6      -      4      4      4      -      4      7      2      7      2
                                                          1%            1%     1%     1%            *%     *%     1%            1%     1%     1%            *%     1%     1%     1%     *%

             2                                            12      1      4      3      1      1      2      8      4      2      4      6      3      1      9      8      4      5      7
                                                          1%     1%     1%     1%     1%     1%     1%     1%     1%     *%     1%     1%     1%     1%     1%     1%     1%     1%     1%

             3                                            22      2      1     10      1      4      4     10     12      5     10      5      5      1     15     21      1     14      8
                                                          1%     2%     *%     2%     1%     2%     2%     1%     1%     1%     2%     1%     1%     2%     1%     2%     *%     1%     1%
                                                                                C                                                                                   Q                     

             4                                            52      5      7     25      6      5      4     27     25     13     16     19     17      1     34     44      8     30     22
                                                          3%     4%     2%     4%     5%     3%     2%     4%     3%     3%     3%     4%     4%     1%     3%     4%     2%     3%     4%

             5                                           237     13     48     94     18     29     36    116    121     42     93     92     68     10    154    195     41    132    104
                                                         15%    11%    13%    15%    16%    17%    17%    15%    15%    10%    16%    17%    16%    15%    14%    15%    12%    13%    17%
                                                                                                                                 J      J                                                 

             6                                           169     13     46     65      8     14     22     79     89     50     57     53     34      7    125    125     43    101     68
                                                         11%    11%    12%    11%     8%     8%    10%    10%    11%    12%    10%    10%     8%    11%    12%    10%    13%    10%    11%
                                                                                                                                                             M                            

             7                                           299     24     76     96     22     34     47    154    145     91    107     96     69     15    213    228     71    175    124
                                                         19%    20%    20%    16%    20%    20%    22%    20%    18%    21%    19%    18%    16%    22%    20%    18%    21%    18%    20%

             8                                           409     36     94    156     25     45     52    189    220    127    148    125    106     11    288    326     83    269    140
                                                         26%    31%    25%    25%    23%    26%    24%    25%    26%    29%    26%    23%    25%    17%    27%    26%    25%    27%    23%
                                                                                                                          L                                  N                    S       

             9                                           118      6     34     49      7     10     14     59     59     30     44     40     28      3     87     87     31     73     45
                                                          7%     5%     9%     8%     6%     6%     6%     8%     7%     7%     8%     7%     6%     4%     8%     7%     9%     7%     7%

             10 – Excellent                              181     15     31     82     13     20     20     80    101     51     62     59     66     14     99    159     22    128     53
                                                         11%    12%     8%    13%    12%    12%     9%    10%    12%    12%    11%    11%    15%    21%     9%    13%     7%    13%     9%
                                                                                C                                                              O      O             Q             S       

             DK/REF                                       60      2     26     14      6      4      9     26     34     17     16     25     19      2     36     36     24     33     27
                                                          4%     1%     7%     2%     6%     2%     4%     3%     4%     4%     3%     5%     4%     3%     3%     3%     7%     3%     4%
                                                                       BDF                                                                                                 P              

             NET: Bottom 4                                75      5     13     32      5     11     10     39     36      9     27     34     22      4     45     65     11     43     32
                                                          5%     4%     3%     5%     5%     6%     5%     5%     4%     2%     5%     6%     5%     6%     4%     5%     3%     4%     5%
                                                                                                                                 J      J                                                 

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                       Table QB1 Page 5
                                                                                                                                                                                       (Continued)

B1. How would you rate the overall performance of the CRA?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Middle 4                               757     55    177    279     54     82    110    376    381    196    273    260    189     33    526    593    163    438    318
                                                         47%    46%    47%    46%    49%    48%    51%    49%    46%    45%    48%    48%    44%    49%    49%    47%    49%    45%    52%
                                                                                                                                                                                         R

             NET: Top 3                                  708     57    159    286     45     74     86    328    380    208    254    223    200     28    474    573    135    470    238
                                                         44%    48%    42%    47%    41%    44%    40%    43%    46%    48%    45%    41%    47%    42%    44%    45%    41%    48%    39%
                                                                                                                          L                                                       S       

             MEAN                                       6.98   7.10   7.05   6.98   6.89   6.86   6.90   6.91   7.04   7.30   6.96   6.77   7.02   7.11   6.98   6.97   7.00   7.11   6.77
                                                                                                                         KL                                                       S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                       Table QB1 Page 6

B1. How would you rate the overall performance of the CRA?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Terrible                                  32      25       6      11       2       6       -       7       4       8      10       4       5      12       6      11       5      21
                                                      2%      2%      2%      2%      1%      5%              2%      2%      2%      2%      1%      2%      1%      5%      2%      1%      2%

        1                                              9       8       -       6       -       -       -       2       1       3       1       1       2       6       -       3       1       5
                                                      1%      1%              1%                              1%      1%      1%      *%      *%      1%      1%              1%      *%      *%

        2                                             12      11       1       3       1       4       -       3       2       3       2       2       4       4       3       4       3       7
                                                      1%      1%      *%      *%      1%      3%              1%      1%      1%      *%      1%      1%      *%      3%      1%      1%      1%

        3                                             22      21       1       7       -       2       2       7       4       6       6       2       8       8       2      12       2      18
                                                      1%      2%      *%      1%              2%      4%      2%      2%      1%      1%      1%      3%      1%      2%      2%      1%      2%
                                                               C                                                                                       L                                       Q

        4                                             52      43       9      25       2       6       1      10       7      19       7       8      13      27       4      19      11      34
                                                      3%      4%      2%      3%      1%      5%      2%      3%      4%      4%      2%      3%      5%      3%      3%      4%      3%      3%
                                                                                                                                                       K                                        

        5                                            237     196      39     117      21      20       2      50      25      65      51      39      52     136      21      75      55     167
                                                     15%     16%     10%     16%     16%     16%      3%     15%     14%     13%     12%     14%     20%     15%     16%     13%     14%     15%
                                                               C               G       G       G               G       G                              JK                                        

        6                                            169     137      29      74      16      10       7      42      19      58      53      21      21      84      16      64      35     126
                                                     11%     11%      8%     10%     12%      8%     12%     12%     10%     11%     13%      8%      8%     10%     12%     12%      9%     11%
                                                               C                                                                      LM                                                        

        7                                            299     237      59     164      17      22      13      56      27      73      91      59      53     182      23      92      74     210
                                                     19%     20%     16%     22%     13%     17%     22%     17%     15%     14%     22%     22%     20%     21%     17%     17%     19%     19%
                                                                             EHI                                                       J       J                                                

        8                                            409     294     111     197      44      31      19      79      37     114     109      86      74     248      33     124     117     266
                                                     26%     24%     29%     26%     33%     24%     32%     23%     20%     22%     26%     32%     28%     28%     25%     22%     30%     24%
                                                                                       I                                                       J               P                       R        

        9                                            118      80      38      56      10       8       4      25      14      43      29      23      14      65       7      45      27      86
                                                      7%      7%     10%      7%      7%      7%      7%      7%      8%      8%      7%      9%      5%      7%      5%      8%      7%      8%

        10 – Excellent                               181     106      72      65      15      12       6      45      36      92      42      19      12      83      12      82      41     120
                                                     11%      9%     19%      9%     11%     10%      9%     13%     20%     18%     10%      7%      5%      9%      9%     15%     11%     11%
                                                                       B                                       D     DEF     KLM       M                                       N                

        DK/REF                                        60      47      12      20       7       7       5      14       6      27      11       7       7      30       4      23      12      38
                                                      4%      4%      3%      3%      5%      5%      9%      4%      4%      5%      3%      3%      2%      3%      3%      4%      3%      3%

        NET: Bottom 4                                 75      65       8      27       3      12       2      18      11      19      19       9      19      30      12      30      12      52
                                                      5%      5%      2%      4%      2%     10%      4%      5%      6%      4%      5%      3%      7%      3%      9%      5%      3%      5%
                                                               C                              DE                                                                       N                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                       Table QB1 Page 7
                                                                                                                                                                                       (Continued)

B1. How would you rate the overall performance of the CRA?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                757     613     135     379      57      57      23     158      78     216     203     126     138     429      64     250     175     536
                                                     47%     51%     36%     51%     42%     45%     39%     47%     43%     42%     49%     47%     52%     48%     49%     45%     46%     49%
                                                               C                                                                       J               J                                        

        NET: Top 3                                   708     480     221     318      70      51      29     150      87     249     179     128     100     396      51     251     184     472
                                                     44%     40%     59%     43%     51%     40%     48%     44%     48%     49%     44%     47%     38%     45%     39%     45%     48%     43%
                                                                       B                                                       M               M                                                

        MEAN                                        6.98    6.79    7.60    6.95    7.22    6.55    7.39    6.98    7.12    7.24    7.02    7.06    6.53    7.02    6.55    7.05    7.13    6.95
                                                                       B               F               F                       M       M       M               O               O                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                       Table QB1 Page 8

B1. How would you rate the overall performance of the CRA?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Terrible                                   32       19        6        -        -        -       32       12       20        8        2        1        1        4        3       20        9
                                                  2%       2%       3%                                 42%       3%       2%       2%       6%       5%       *%       4%      11%       2%       1%

   1                                               9        6        1        -        -        -        9        3        6        3        -        -        1        2        -        8        1
                                                  1%       *%       1%                                 12%       1%       *%       1%                         1%       2%                1%       *%
                                                                                                                                                                                          Q         

   2                                              12        8        2        -        -        -       12        2       10        2        -        -        -        2        -        7        5
                                                  1%       1%       1%                                 17%       1%       1%       1%                                  2%                1%       1%

   3                                              22       16        2        1        -        -       22        7       15        7        -        -        1        4        2       10       12
                                                  1%       1%       1%       5%                        29%       2%       1%       2%                         1%       4%       6%       1%       2%

   4                                              52       38        6        -        -       52        -       16       37       12        3        1        2        5        5       31       19
                                                  3%       3%       3%                         7%                4%       3%       4%       7%       4%       1%       6%      17%       3%       3%
                                                                                                                                                                                 M                  

   5                                             237      189       23        5        -      237        -       44      193       36        4        3       15       16        5      150       81
                                                 15%      16%      11%      25%               31%               12%      16%      12%      10%      17%       8%      17%      19%      16%      13%
                                                                                                                                                                                          Q         

   6                                             169      115       32        -        -      169        -       51      115       45        2        4       18       22        4      101       63
                                                 11%      10%      16%                        22%               14%       9%      15%       5%      20%      10%      22%      13%      11%      10%
                                                                     B                                            I                 K                                   M                           

   7                                             299      234       35        5        -      299        -       63      236       57        3        2       35       19        2      166      127
                                                 19%      20%      17%      29%               40%               17%      19%      19%       9%      11%      20%      19%       6%      18%      20%
                                                                                                                                                               O                                    

   8                                             409      320       34        3      409        -        -      102      307       84       12        4       60       19        2      215      184
                                                 26%      27%      17%      17%      58%                        28%      25%      28%      33%      22%      34%      20%       6%      23%      29%
                                                            C                                                                                                 NO        O                          P

   9                                             118       90       18        1      118        -        -       24       94       20        1        2       17        3        1       59       58
                                                  7%       8%       9%       5%      17%                         7%       8%       7%       3%      10%      10%       3%       4%       6%       9%
                                                                                                                                                               N                                    

   10 – Excellent                                181      116       34        3      181        -        -       35      146       27        7        1       22        2        3      113       66
                                                 11%      10%      17%      19%      26%                        10%      12%       9%      19%       5%      13%       2%      12%      12%      10%
                                                                     B                                                                                         N                                    

   DK/REF                                         60       41        4        -        -        -        -        8       50        4        3        1        3        -        1       37       21
                                                  4%       3%       2%                                           2%       4%       1%       8%       6%       2%                5%       4%       3%

   NET: Bottom 4                                  75       49       12        1        -        -       75       24       52       19        2        1        3       11        5       45       27
                                                  5%       4%       6%       5%                       100%       6%       4%       6%       6%       5%       2%      12%      18%       5%       4%
                                                                                                                                                                        M                           

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                       Table QB1 Page 9
                                                                                                                                                                                       (Continued)

B1. How would you rate the overall performance of the CRA?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Middle 4                                 757      576       95       10        -      757        -      173      581      150       11        9       69       63       15      449      289
                                                 47%      48%      48%      54%              100%               47%      47%      49%      31%      52%      40%      64%      55%      49%      45%
                                                                                                                                    K                                   M                           

   NET: Top 3                                    708      526       87        8      708        -        -      161      547      132       20        7       98       24        6      387      309
                                                 44%      44%      44%      41%     100%                        44%      45%      43%      54%      37%      57%      24%      22%      42%      48%
                                                                                                                                                              NO                                   P

   MEAN                                         6.98     6.97     7.05     7.11     8.68     5.95     1.32     6.81     7.03     6.82     7.03     6.55     7.53     5.93     5.33     6.90     7.12
                                                                                      FG        G                                                             NO                                    

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QB2 Page 10

B2. Why do you rate the performance of the CRA as [rating given at B1] out of 10?
BASE:  Those who gave a rating at QB1

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1540    116    349    598    104    167    206    743    797    413    555    517    411     64   1045   1231    309    951    589

             Unweighted 'N'                             1537    173    349    512    119    194    190    801    736    368    486    627    429     71   1018   1227    310    905    632

             Have never had a problem / no issues        467     35    109    180     33     50     61    227    240    156    155    141    122     24    317    372     95    309    158
                                                         30%    30%    31%    30%    31%    30%    29%    31%    30%    38%    28%    27%    30%    38%    30%    30%    31%    32%    27%
                                                                                                                         KL                                                       S       

             Always room for improvement / nothing       217     19     51     85     14     27     21     91    126     56     84     73     46     15    154    168     48    126     91
             is perfect                                  14%    16%    15%    14%    13%    16%    10%    12%    16%    13%    15%    14%    11%    23%    15%    14%    16%    13%    15%
                                                                                                                                                      M                                   

             Dislike government organizations /          125      5     40     43     10     13     14     59     66     14     54     48     28      6     88     87     37     65     60
             changing regulations / budget cutbacks       8%     4%    11%     7%     9%     8%     7%     8%     8%     3%    10%     9%     7%     9%     8%     7%    12%     7%    10%
                                                                        BD                                                       J      J                                  P             R

             Not satisfied with interactions / have      108      9     21     52      6     12      8     53     55     16     40     50     31      4     71     89     19     59     49
             experienced problems                         7%     8%     6%     9%     5%     7%     4%     7%     7%     4%     7%    10%     7%     6%     7%     7%     6%     6%     8%
                                                                                G                                                J      J                                                 

             Not familiar with them / don't have a        95      6     20     44      3      9     13     49     46     27     27     36     26      6     63     75     20     55     40
             lot of interaction                           6%     5%     6%     7%     3%     5%     6%     7%     6%     7%     5%     7%     6%     9%     6%     6%     7%     6%     7%
                                                                                E                                                                                                         

             Poor service - difficult to contact /        88      3     25     30      3     15     12     37     51     18     41     26     16      1     70     66     23     63     25
             get information                              6%     3%     7%     5%     3%     9%     6%     5%     6%     4%     7%     5%     4%     1%     7%     5%     7%     7%     4%
                                                                         B                   BE                                                             MN                    S       

             Dislike paying taxes (general)               83      7     17     39      7      7      6     47     37     15     35     29     30      3     50     69     14     50     33
                                                          5%     6%     5%     7%     7%     4%     3%     6%     5%     4%     6%     6%     7%     4%     5%     6%     5%     5%     6%
                                                                                G                                                                                                         

             Poor service - too slow / inefficient /      81      3     11     41      7      2     17     42     39     24     34     24     17      3     61     71     10     53     28
             delays                                       5%     2%     3%     7%     7%     1%     8%     6%     5%     6%     6%     5%     4%     5%     6%     6%     3%     6%     5%
                                                                              BCF      F           BCF                                                              Q                     

             Good service from employees (general)        52      5      9     21      3      9      5     26     27     15     23     14     12      2     37     44      8     38     14
                                                          3%     4%     3%     4%     3%     5%     2%     3%     3%     4%     4%     3%     3%     4%     4%     4%     3%     4%     2%

             Efficient / easy / simple process            52      2     14     16      4      3     13     35     17     14     23     14      6      0     45     40     12     34     18
                                                          3%     2%     4%     3%     4%     2%     6%     5%     2%     4%     4%     3%     2%     1%     4%     3%     4%     4%     3%
                                                                                                     F      I                                               MN                            

             Appreciate receiving the cheque              48      3     12     23      2      2      6     15     33     11     19     14     11      3     34     36     12     26     22
                                                          3%     3%     3%     4%     2%     1%     3%     2%     4%     3%     3%     3%     3%     5%     3%     3%     4%     3%     4%
                                                                                F                                  H                                                                      

             Good service - quick responses /             48      2      6     25      2      9      5     27     21      9     28     11     10      3     34     42      6     32     16
             answered questions                           3%     2%     2%     4%     2%     5%     2%     4%     3%     2%     5%     2%     3%     5%     3%     3%     2%     3%     3%
                                                                                C                                               JL                                                        

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QB2 Page 11
                                                                                                                                                                                      (Continued)

B2. Why do you rate the performance of the CRA as [rating given at B1] out of 10?
BASE:  Those who gave a rating at QB1

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Don't understand the system / process        41      1      8     19      3      4      6     19     22     10     15     15      9      2     30     33      8     25     17
             is confusing                                 3%     1%     2%     3%     3%     3%     3%     3%     3%     2%     3%     3%     2%     3%     3%     3%     3%     3%     3%

             Bad reputation / other peope have            40      3      8     17      4      4      4     18     22      9     11     20     11      1     27     32      8     24     16
             experienced problems                         3%     2%     2%     3%     4%     2%     2%     2%     3%     2%     2%     4%     3%     2%     3%     3%     3%     3%     3%

             Based on my experience (unspecified)         37      4      7     17      1      6      2     19     18     11      9     15      6      1     30     31      6     22     15
                                                          2%     3%     2%     3%     1%     3%     1%     3%     2%     3%     2%     3%     2%     1%     3%     2%     2%     2%     2%

             Indifferent (general)                        33      1      6     12      2      1     11     16     17     10     15      7      7      -     26     29      4     20     13
                                                          2%     1%     2%     2%     2%     1%     5%     2%     2%     2%     3%     1%     2%            2%     2%     1%     2%     2%
                                                                                                    BF                                                                                    

             Appreciate the online system                 32      -      3     15      2      5      7     11     21     14     14      3      1      2     28     29      3     27      4
                                                          2%            1%     2%     2%     3%     3%     1%     3%     3%     3%     1%     *%     3%     3%     2%     1%     3%     1%
                                                                                                     C                    L      L                           M      Q             S       

             Difficulty with the online system            25      2      5      6      3      4      6     11     15      6     15      4      3      -     21     20      5     16      9
                                                          2%     2%     1%     1%     2%     2%     3%     1%     2%     1%     3%     1%     1%            2%     2%     2%     2%     2%
                                                                                                                                 L                           M                            

             Poor service from employees (general)        23      2      1     10      1      1      7     14      9      4      8     10      6      2     15     22      1     15      7
                                                          1%     2%     *%     2%     1%     1%     3%     2%     1%     1%     1%     2%     1%     3%     1%     2%     *%     2%     1%
                                                                                C                    C                                                              Q                     

             Good service - problem resolution            23      3      3     12      -      2      3     11     12      8      8      6      2      1     18     21      2     15      8
                                                          1%     2%     1%     2%            1%     2%     2%     1%     2%     1%     1%     1%     2%     2%     2%     1%     2%     1%

             Good service / system compared to other       9      -      2      4      1      2      -      5      4      3      3      3      2      -      7      7      2      7      2
             countries                                    1%            1%     1%     1%     1%            1%     *%     1%     1%     *%     *%            1%     1%     1%     1%     *%

             OTHER                                        39      3      8     14      3      9      3     16     23     13      6     16     11      1     26     31      8     25     14
                                                          3%     2%     2%     2%     3%     5%     2%     2%     3%     3%     1%     3%     3%     2%     3%     3%     3%     3%     2%
                                                                                              G                                         K                                                 

             No reason                                    23      3      3     10      2      3      2     16      7      6      9      5      9      -     14     21      2     14      9
                                                          1%     3%     1%     2%     2%     2%     1%     2%     1%     2%     2%     1%     2%            1%     2%     1%     1%     2%
                                                                                                            I                                                                             

             DK/REF                                      172     21     53     44     14     15     24     73     99     56     44     63     66      9     94    128     44    101     72
                                                         11%    18%    15%     7%    14%     9%    12%    10%    12%    14%     8%    12%    16%    14%     9%    10%    14%    11%    12%
                                                                 DF     DF                                                K             K      O                                          

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QB2 Page 12

B2. Why do you rate the performance of the CRA as [rating given at B1] out of 10?
BASE:  Those who gave a rating at QB1

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1540    1158     364     724     129     121      54     326     176     484     401     263     257     855     127     531     371    1060

        Unweighted 'N'                              1537    1184     335     685     122     125      48     384     163     488     401     261     246     806     129     573     365    1065

        Have never had a problem / no issues         467     334     129     219      46      36      18      91      55     159     123      86      60     264      40     155     109     327
                                                     30%     29%     35%     30%     36%     30%     34%     28%     31%     33%     31%     33%     23%     31%     32%     29%     29%     31%
                                                                       B                                                       M       M       M                                                

        Always room for improvement / nothing        217     169      45     109      16      17       7      38      28      61      57      45      40     132      13      68      68     140
        is perfect                                   14%     15%     12%     15%     12%     14%     13%     12%     16%     13%     14%     17%     16%     15%     10%     13%     18%     13%
                                                                                                                                                                                       R        

        Dislike government organizations /           125     105      19      56      10      13       -      35      11      42      26      21      23      61      16      47      20      87
        changing regulations / budget cutbacks        8%      9%      5%      8%      8%     11%             11%      6%      9%      6%      8%      9%      7%     12%      9%      5%      8%
                                                               C                                                                                                                                

        Not satisfied with interactions / have       108      90      17      46       5      12       2      28      13      31      32      21      19      50       9      46      29      73
        experienced problems                          7%      8%      5%      6%      4%     10%      4%      9%      8%      6%      8%      8%      7%      6%      7%      9%      8%      7%
                                                               C                               E               E                                                                                

        Not familiar with them / don't have a         95      78      17      50       3       7       2      21      12      28      24      16      14      52      10      32      23      65
        lot of interaction                            6%      7%      5%      7%      2%      5%      3%      6%      7%      6%      6%      6%      5%      6%      8%      6%      6%      6%
                                                                               E                                                                                                                

        Poor service - difficult to contact /         88      61      27      36      10      13       5      14      12      22      21      16      22      42       9      37      21      62
        get information                               6%      5%      7%      5%      8%     10%      8%      4%      7%      5%      5%      6%      9%      5%      7%      7%      6%      6%
                                                                                               H                                                       J                                        

        Dislike paying taxes (general)                83      70      13      41       5       8       3      15      11      26      21      12      17      46       8      28      13      66
                                                      5%      6%      3%      6%      4%      7%      6%      5%      6%      5%      5%      5%      7%      5%      6%      5%      3%      6%
                                                               C                                                                                                                               Q

        Poor service - too slow / inefficient /       81      58      21      36       9       8       3      20       5      17      28      14      18      47       5      28      35      41
        delays                                        5%      5%      6%      5%      7%      6%      5%      6%      3%      4%      7%      5%      7%      6%      4%      5%      9%      4%
                                                                                                                                       J                                               R        

        Good service from employees (general)         52      33      20      25       5       7       -       8       7      17      18       8       9      27       9      16      12      34
                                                      3%      3%      5%      3%      4%      5%              3%      4%      3%      5%      3%      3%      3%      7%      3%      3%      3%

        Efficient / easy / simple process             52      37      15      29       5       8       -      10       1      13      14      11      12      32       7      13      16      32
                                                      3%      3%      4%      4%      4%      6%              3%      1%      3%      3%      4%      4%      4%      5%      2%      4%      3%
                                                                               I               I               I                                                                                

        Appreciate receiving the cheque               48      35      13      23       2       1       -      12      11      21       8       8       8      25       -      23      13      33
                                                      3%      3%      4%      3%      2%      1%              4%      6%      4%      2%      3%      3%      3%              4%      3%      3%
                                                                               F                               F      EF                                                                        

        Good service - quick responses /              48      26      22      31       3       2       -       6       6      14      15       8       9      33       2      13      15      31
        answered questions                            3%      2%      6%      4%      2%      2%              2%      4%      3%      4%      3%      4%      4%      1%      3%      4%      3%
                                                                       B       H                                                                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QB2 Page 13
                                                                                                                                                                                      (Continued)

B2. Why do you rate the performance of the CRA as [rating given at B1] out of 10?
BASE:  Those who gave a rating at QB1

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Don't understand the system / process         41      33       9      18       6       5       1       8       3      12      11       8       9      26       3      12       9      29
        is confusing                                  3%      3%      2%      3%      5%      4%      2%      2%      2%      2%      3%      3%      4%      3%      3%      2%      3%      3%

        Bad reputation / other peope have             40      32       7      17       3       3       -      10       7      12      13       7       7      18       3      18      10      24
        experienced problems                          3%      3%      2%      2%      2%      3%              3%      4%      2%      3%      3%      3%      2%      3%      3%      3%      2%

        Based on my experience (unspecified)          37      31       5      19       3       1       2      11       1       7      12       9       5      24       2      11       9      26
                                                      2%      3%      1%      3%      2%      1%      3%      3%      1%      1%      3%      4%      2%      3%      2%      2%      2%      2%
                                                                                                               I                                                                                

        Indifferent (general)                         33      30       3      20       3       1       -       5       3       4      11       3      12      24       1       8       4      24
                                                      2%      3%      1%      3%      3%      1%              2%      2%      1%      3%      1%      5%      3%      1%      1%      1%      2%
                                                               C                                                                       J              JL       O                                

        Appreciate the online system                  32      24       7      28       -       -       1       2       1       3      11       8       9      27       1       4      24       8
                                                      2%      2%      2%      4%                      2%      1%      1%      1%      3%      3%      3%      3%      1%      1%      6%      1%
                                                                              HI                                                       J       J       J      OP                       R        

        Difficulty with the online system             25      21       3      17       1       3       -       1       1       3       7       7       7      17       3       4      14      11
                                                      2%      2%      1%      2%      1%      3%              *%      1%      1%      2%      3%      3%      2%      2%      1%      4%      1%
                                                                               H                                                                                                       R        

        Poor service from employees (general)         23      17       5       8       3       4       1       5       1       5       6       4       5      11       4       8       7      15
                                                      1%      1%      1%      1%      2%      3%      2%      2%      1%      1%      1%      2%      2%      1%      3%      2%      2%      1%

        Good service - problem resolution             23      17       6      13       1       2       1       2       3       5       6       5       6      14       1       5       3      19
                                                      1%      1%      2%      2%      1%      2%      2%      1%      1%      1%      1%      2%      3%      2%      1%      1%      1%      2%

        Good service / system compared to other        9       2       7       5       -       2       1       1       -       4       2       2       -       6       2       1       3       5
        countries                                     1%      *%      2%      1%              1%      2%      *%              1%      1%      1%              1%      1%      *%      1%      *%
                                                                       B                                                                                                                        

        OTHER                                         39      26      12      13       4       1       5      10       5      16       6       5       2      17       1      17      12      26
                                                      3%      2%      3%      2%      3%      1%      9%      3%      3%      3%      2%      2%      1%      2%      1%      3%      3%      2%
                                                                                                      DF                       M                                                                

        No reason                                     23       9      14      10       2       1       1       4       4       9       7       2       3      11       2      10       3      16
                                                      1%      1%      4%      1%      2%      1%      2%      1%      3%      2%      2%      1%      1%      1%      2%      2%      1%      2%
                                                                       B                                                                                                                        

        DK/REF                                       172     134      34      75      18       5      12      43      17      72      37      20      21      96      10      63      28     134
                                                     11%     12%      9%     10%     14%      4%     22%     13%      9%     15%      9%      8%      8%     11%      8%     12%      7%     13%
                                                                               F       F               F       F             KLM                                                               Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QB2 Page 14

B2. Why do you rate the performance of the CRA as [rating given at B1] out of 10?
BASE:  Those who gave a rating at QB1

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1540     1151      194       19      708      757       75      357     1180      301       33       17      171       98       26      882      625

   Unweighted 'N'                               1537     1141      198       21      700      758       79      344     1190      284       34       20      166       89       24      903      599

   Have never had a problem / no issues          467      340       65        6      364      103        -       85      382       70        9        4       47       16        3      257      204
                                                 30%      30%      33%      33%      51%      14%               24%      32%      23%      28%      23%      28%      16%      11%      29%      33%
                                                                                       F                                   H                                  NO                                    

   Always room for improvement / nothing         217      178       24        1       95      118        3       49      168       43        4        1       32        9        2      116       98
   is perfect                                    14%      16%      13%       8%      13%      16%       4%      14%      14%      14%      13%       7%      19%       9%       9%      13%      16%
                                                                                       G        G                                                              N                                    

   Dislike government organizations /            125       94        8        3       14       89       21       31       91       28        2        -       15       12        1       81       42
   changing regulations / budget cutbacks         8%       8%       4%      17%       2%      12%      28%       9%       8%       9%       6%                9%      12%       4%       9%       7%
                                                            C                                   E       EF                                                                                          

   Not satisfied with interactions / have        108       85       12        1       13       79       16       44       64       35        4        4       14       12        9       69       33
   experienced problems                           7%       7%       6%       5%       2%      10%      21%      12%       5%      12%      12%      21%       8%      12%      35%       8%       5%
                                                                                                E       EF        I                                                             MN                  

   Not familiar with them / don't have a          95       73       10        1       22       72        1       15       80       12        1        3        4        6        1       56       39
   lot of interaction                             6%       6%       5%       5%       3%      10%       1%       4%       7%       4%       3%      15%       2%       6%       3%       6%       6%
                                                                                               EG                                                                                                   

   Poor service - difficult to contact /          88       74        8        1       21       58       10       39       49       30        7        2       13       12        4       40       46
   get information                                6%       6%       4%       6%       3%       8%      13%      11%       4%      10%      20%      10%       8%      12%      16%       5%       7%
                                                                                                E        E        I                                                                                P

   Dislike paying taxes (general)                 83       65       12        2       12       57       14       24       59       23        1        -       13        9        1       61       19
                                                  5%       6%       6%      11%       2%       8%      19%       7%       5%       8%       2%                8%       9%       4%       7%       3%
                                                                                                E       EF                                                                                Q         

   Poor service - too slow / inefficient /        81       59       14        -       17       54       10       37       44       30        6        1       13       10        8       35       45
   delays                                         5%       5%       7%                2%       7%      13%      10%       4%      10%      17%       7%       7%      10%      29%       4%       7%
                                                                                                E        E        I                                                             MN                 P

   Good service from employees (general)          52       38        6        1       43       10        -       17       35       17        -        -        9        6        1       26       25
                                                  3%       3%       3%       5%       6%       1%                5%       3%       6%                         5%       6%       5%       3%       4%
                                                                                       F                                                                                                            

   Efficient / easy / simple process              52       44        2        -       45        7        -       10       42        8        2        1        5        1        1       26       26
                                                  3%       4%       1%                6%       1%                3%       4%       3%       5%       4%       3%       1%       5%       3%       4%
                                                            C                          F                                                                                                            

   Appreciate receiving the cheque                48       41        3        1       44        4        -       11       37        9        1        1        8        2        -       25       20
                                                  3%       4%       1%       4%       6%       1%                3%       3%       3%       2%       5%       4%       2%                3%       3%
                                                                                       F                                                                                                            

   Good service - quick responses /               48       37        8        -       40        8        -       15       33       11        3        1        9        2        -       23       25
   answered questions                             3%       3%       4%                6%       1%                4%       3%       4%       9%       5%       5%       2%                3%       4%
                                                                                       F                                                                                                            

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QB2 Page 15
                                                                                                                                                                                      (Continued)

B2. Why do you rate the performance of the CRA as [rating given at B1] out of 10?
BASE:  Those who gave a rating at QB1

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Don't understand the system / process          41       31        4        -        9       32        -       19       22       14        4        1        8        6        -       22       20
   is confusing                                   3%       3%       2%                1%       4%                5%       2%       5%      11%       7%       5%       6%                2%       3%
                                                                                                E                 I                                                                                 

   Bad reputation / other peope have              40       30        3        -        5       33        2        6       34        6        -        -        5        1        1       25       15
   experienced problems                           3%       3%       1%                1%       4%       3%       2%       3%       2%                         3%       1%       2%       3%       2%
                                                                                                E                                                                                                   

   Based on my experience (unspecified)           37       28        3        -       13       23        1        8       29        7        -        -        3        3        1       20       16
                                                  2%       2%       2%                2%       3%       1%       2%       2%       2%                         2%       4%       3%       2%       3%

   Indifferent (general)                          33       20        4        -        4       29        -        5       28        4        -        1        3        -        1       13       18
                                                  2%       2%       2%                1%       4%                1%       2%       1%                4%       2%                6%       2%       3%
                                                                                                E                                                                                                   

   Appreciate the online system                   32       31        1        -       27        3        1       11       20       11        1        -        6        5        -        8       24
                                                  2%       3%       1%                4%       *%       1%       3%       2%       4%       3%                3%       5%                1%       4%
                                                            C                          F                                                                                                           P

   Difficulty with the online system              25       21        3        -        7       17        1       11       14       10        -        -        3        7        -       15       10
                                                  2%       2%       2%                1%       2%       2%       3%       1%       3%                         2%       8%                2%       2%

   Poor service from employees (general)          23       20        2        -        5       13        5        4       18        4        -        -        2        2        -       12       10
                                                  1%       2%       1%                1%       2%       6%       1%       2%       1%                         1%       2%                1%       2%

   Good service - problem resolution              23       20        1        -       21        2        -        9       13        8        1        1        7        1        -       13       10
                                                  1%       2%       *%                3%       *%                3%       1%       3%       3%       3%       4%       1%                1%       2%
                                                                                       F                                                                                                            

   Good service / system compared to other         9        2        5        -        7        2        -        1        8        1        -        -        1        -        -        4        5
   countries                                      1%       *%       2%                1%       *%                *%       1%       *%                         1%                         *%       1%

   OTHER                                          39       26        9        1       13       23        3       10       30        7        -        1        3        3        1       23       14
                                                  3%       2%       5%       3%       2%       3%       4%       3%       3%       2%                7%       2%       3%       3%       3%       2%

   No reason                                      23       15        2        -       12       11        -        4       19        3        1        -        2        1        -       11       11
                                                  1%       1%       1%                2%       1%                1%       2%       1%       3%                1%       1%                1%       2%

   DK/REF                                        172      118       28        4       71       98        3       21      150       19        1        1       10        8        1      118       48
                                                 11%      10%      15%      19%      10%      13%       4%       6%      13%       6%       3%       7%       6%       8%       4%      13%       8%
                                                                                       G        G                          H                                                              Q         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3A Page 16

B3A. Level of Agreement:  The CRA treats taxpayer information with complete confidentiality.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      21      2      3      8      2      5      1     10     12      1      8     11      6      1     11     18      3     10     11
                                                          1%     2%     1%     1%     2%     3%     1%     1%     1%     *%     1%     2%     1%     1%     1%     1%     1%     1%     2%
                                                                                                                                        J                                                 

             1                                             4      -      -      2      -      1      -      2      2      -      1      2      1      1      2      4      -      1      2
                                                          *%                   *%            1%            *%     *%            *%     *%     *%     1%     *%     *%            *%     *%

             2                                            20      3      5      8      -      1      3     12      8      1      7      9      5      -     14     16      4     11      9
                                                          1%     2%     1%     1%            1%     1%     2%     1%     *%     1%     2%     1%            1%     1%     1%     1%     1%
                                                                                                                                        J                                                 

             3                                            18      -      2      9      2      5      1      9     10      6      3      7      5      2     12     16      2     10      8
                                                          1%            *%     1%     2%     3%     *%     1%     1%     1%     *%     1%     1%     2%     1%     1%     1%     1%     1%
                                                                                             CG                                                                                           

             4                                            17      2      1      7      1      3      4      7     10      1      6     10      5      -     12     15      2      8      9
                                                          1%     1%     *%     1%     1%     2%     2%     1%     1%     *%     1%     2%     1%            1%     1%     *%     1%     1%
                                                                                                                                        J                                                 

             5                                            91      6     14     40      3     13     15     38     53     13     30     41     32      4     54     78     13     49     42
                                                          6%     5%     4%     6%     3%     8%     7%     5%     6%     3%     5%     7%     8%     6%     5%     6%     4%     5%     7%
                                                                                                                                        J                                                 

             6                                            46      4      9     15      4      2     12     26     20     13     14     16     10      1     35     38      8     29     17
                                                          3%     3%     2%     2%     4%     1%     5%     3%     2%     3%     2%     3%     2%     1%     3%     3%     2%     3%     3%
                                                                                                     F                                                                                    

             7                                           143     15     35     47     16     12     18     69     73     31     56     49     37      7     97    111     32     75     68
                                                          9%    12%     9%     8%    14%     7%     9%     9%     9%     7%    10%     9%     8%    10%     9%     9%    10%     8%    11%
                                                                                       D                                                                                                 R

             8                                           311     13     83    118     21     25     49    166    144     67    128    109     74     13    220    237     73    196    115
                                                         19%    11%    22%    19%    19%    15%    23%    22%    17%    16%    22%    20%    17%    20%    20%    19%    22%    20%    19%
                                                                        BF      B                   BF      I                    J                                                        

             9                                           268     21     60    108     17     34     28    128    140     72    108     85     56     11    197    215     53    160    109
                                                         17%    18%    16%    18%    16%    20%    13%    17%    17%    17%    19%    16%    13%    17%    18%    17%    16%    16%    18%
                                                                                                                                                             M                            

             10 - Completely Agree                       606     48    148    232     41     64     71    270    336    219    194    172    184     27    390    476    130    407    199
                                                         38%    41%    40%    38%    38%    38%    33%    35%    40%    51%    34%    32%    43%    40%    36%    38%    39%    41%    32%
                                                                                                                   H     KL                    O                                  S       

             DK/REF                                       55      4     14     18      3      3     14     32     23      5     17     31     16      1     38     43     13     27     29
                                                          3%     3%     4%     3%     3%     2%     6%     4%     3%     1%     3%     6%     4%     1%     3%     3%     4%     3%     5%
                                                                                                     F                                 JK                                                 

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3A Page 17
                                                                                                                                                                                     (Continued)

B3A. Level of Agreement:  The CRA treats taxpayer information with complete confidentiality.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                                63      5     10     27      3     13      5     33     30      8     19     29     16      3     39     54      9     33     30
                                                          4%     4%     3%     4%     3%     8%     2%     4%     4%     2%     3%     5%     4%     5%     4%     4%     3%     3%     5%
                                                                                             CG                                         J                                                 

             NET: Middle 4                               297     26     59    109     24     31     49    140    157     58    105    116     84     11    197    242     55    161    135
                                                         19%    22%    16%    18%    22%    18%    23%    18%    19%    14%    18%    21%    19%    17%    18%    19%    16%    16%    22%
                                                                                                                                        J                                                R

             NET: Top 3                                 1185     83    292    458     80    124    148    564    621    359    430    366    314     51    806    928    257    763    422
                                                         74%    71%    78%    75%    73%    73%    69%    73%    75%    83%    75%    68%    73%    77%    75%    73%    77%    78%    69%
                                                                         G                                               KL      L                                                S       

             MEAN                                       8.32   8.34   8.53   8.30   8.39   8.07   8.19   8.27   8.37   8.86   8.31   7.99   8.35   8.35   8.34   8.28   8.50   8.47   8.08
                                                                         F                                               KL      L                                                S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3A Page 18

B3A. Level of Agreement:  The CRA treats taxpayer information with complete confidentiality.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       21      16       5       6       2       3       -       5       5       9       5       3       3       6       2      10       3      13
                                                      1%      1%      1%      1%      2%      2%              1%      3%      2%      1%      1%      1%      1%      1%      2%      1%      1%

        1                                              4       4       -       -       1       1       -       2       -       1       1       -       1       -       1       2       -       4
                                                      *%      *%                      1%      1%              *%              *%      *%              1%              1%      *%              *%

        2                                             20      16       4       8       1       3       -       6       2       6       3       4       3       9       2       7       4      15
                                                      1%      1%      1%      1%      1%      3%              2%      1%      1%      1%      1%      1%      1%      2%      1%      1%      1%

        3                                             18      15       4       8       2       1       2       5       -       4       5       2       3      10       2       6       5      13
                                                      1%      1%      1%      1%      2%      *%      4%      1%              1%      1%      1%      1%      1%      1%      1%      1%      1%

        4                                             17      14       3       5       5       -       -       5       2       7       2       3       4       8       -       8       3      12
                                                      1%      1%      1%      1%      3%                      2%      1%      1%      1%      1%      2%      1%              2%      1%      1%

        5                                             91      77      13      37       3       6       2      26      17      29      19      11      12      39       9      39      22      63
                                                      6%      6%      4%      5%      2%      5%      4%      8%      9%      6%      5%      4%      5%      4%      7%      7%      6%      6%
                                                               C               E                               E       E                                                       N                

        6                                             46      36       9      23       2       2       2      13       5      14       8      11       4      22       5      18      11      34
                                                      3%      3%      2%      3%      1%      1%      4%      4%      3%      3%      2%      4%      2%      3%      4%      3%      3%      3%

        7                                            143     111      31      73       8      10       3      30      18      39      41      19      31      83      14      45      35      91
                                                      9%      9%      8%     10%      6%      8%      5%      9%     10%      8%     10%      7%     12%      9%     11%      8%      9%      8%

        8                                            311     224      82     152      31      29      11      69      18      83      88      54      63     178      29     103      66     222
                                                     19%     19%     22%     20%     22%     23%     18%     20%     10%     16%     21%     20%     24%     20%     22%     18%     17%     20%
                                                                               I       I       I               I                                       J                                        

        9                                            268     215      51     136      31      17       8      50      24      67      63      62      56     170      20      77      79     173
                                                     17%     18%     14%     18%     23%     14%     14%     15%     13%     13%     15%     23%     21%     19%     15%     14%     21%     16%
                                                                                       I                                                      JK       J       P                       R        

        10 - Completely Agree                        606     435     165     275      46      50      29     116      85     238     156      96      72     334      45     215     147     417
                                                     38%     36%     44%     37%     34%     39%     49%     34%     46%     47%     38%     35%     27%     38%     34%     39%     38%     38%
                                                                       B                               H             DEH     KLM       M                                                        

        DK/REF                                        55      44      10      20       6       6       2      14       6      14      20       5      10      25       3      25       6      43
                                                      3%      4%      3%      3%      5%      5%      3%      4%      3%      3%      5%      2%      4%      3%      3%      5%      2%      4%
                                                                                                                                       L                                                       Q

        NET: Bottom 4                                 63      50      12      22       6       8       2      18       6      20      14       8      10      26       7      24      12      44
                                                      4%      4%      3%      3%      4%      6%      4%      5%      3%      4%      3%      3%      4%      3%      5%      4%      3%      4%

        NET: Middle 4                                297     237      56     139      17      18       8      73      43      89      70      44      52     153      28     111      72     200
                                                     19%     20%     15%     19%     12%     14%     13%     22%     23%     17%     17%     16%     20%     17%     21%     20%     19%     18%
                                                               C                                              EF      EF                                                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3A Page 19
                                                                                                                                                                                     (Continued)

B3A. Level of Agreement:  The CRA treats taxpayer information with complete confidentiality.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Top 3                                  1185     874     298     564     108      96      48     235     127     388     308     212     191     682      93     394     293     811
                                                     74%     73%     79%     76%     79%     75%     81%     69%     70%     76%     75%     79%     73%     77%     71%     71%     76%     74%
                                                                       B       H       H                                                                       P                                

        MEAN                                        8.32    8.26    8.55    8.41    8.38    8.25    8.72    8.05    8.33    8.46    8.42    8.43    8.17    8.47    8.10    8.21    8.44    8.31
                                                                       B       H                       H                                                      OP                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3A Page 20

B3A. Level of Agreement:  The CRA treats taxpayer information with complete confidentiality.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        21       12        3        -        1       10        9        8       13        6        1        -        3        2        1       11        9
                                                  1%       1%       2%                *%       1%      11%       2%       1%       2%       3%                2%       2%       3%       1%       1%
                                                                                                E       EF                                                                                          

   1                                               4        3        1        -        -        2        1        2        2        2        -        -        -        1        1        2        1
                                                  *%       *%       *%                         *%       2%       1%       *%       1%                                  1%       3%       *%       *%

   2                                              20       15        4        -        4        9        8        6       14        3        3        -        2        1        -       15        4
                                                  1%       1%       2%                *%       1%      11%       2%       1%       1%       8%                1%       1%                2%       1%
                                                                                                        EF                                                                                          

   3                                              18       12        4        -        2       15        1        7       11        6        1        -        -        2        3       10        7
                                                  1%       1%       2%                *%       2%       1%       2%       1%       2%       3%                         2%      11%       1%       1%
                                                                                                E                                                                                                   

   4                                              17       13        2        1        3       11        2        1       16        1        -        -        -        1        -       12        4
                                                  1%       1%       1%       4%       *%       1%       3%       *%       1%       *%                                  1%                1%       1%
                                                                                                                           H                                                                        

   5                                              91       72        9        1       19       57       10       15       76       13        -        1        3        8        3       66       22
                                                  6%       6%       5%       3%       3%       8%      13%       4%       6%       4%                8%       2%       8%      10%       7%       3%
                                                                                                E        E                                                                                Q         

   6                                              46       32       10        -        4       39        2        6       41        6        -        -        2        2        -       27       18
                                                  3%       3%       5%                1%       5%       2%       2%       3%       2%                         1%       2%                3%       3%
                                                                                                E                          H                                                                        

   7                                             143      110        9        1       32       97        5       27      115       24        1        1        9       14        1       87       52
                                                  9%       9%       4%       5%       4%      13%       7%       7%       9%       8%       2%       6%       5%      14%       4%       9%       8%
                                                            C                                   E                                                                       M                           

   8                                             311      232       40        5      115      174       13       68      241       55        7        3       26       25        2      172      133
                                                 19%      19%      20%      25%      16%      23%      18%      19%      20%      18%      21%      17%      15%      25%       6%      19%      21%
                                                                                                E                                                                       O                           

   9                                             268      205       35        2      126      128        8       58      210       46        7        4       26       15        5      157      107
                                                 17%      17%      17%      13%      18%      17%      11%      16%      17%      15%      19%      20%      15%      16%      19%      17%      17%

   10 - Completely Agree                         606      443       77        9      386      191        9      162      444      137       15        9      101       26        9      324      270
                                                 38%      37%      39%      49%      54%      25%      12%      44%      36%      45%      41%      49%      58%      27%      34%      35%      42%
                                                                                      FG        G                 I                                           NO                                   P

   DK/REF                                         55       44        5        -       16       24        8        7       48        5        2        -        1        1        3       36       19
                                                  3%       4%       3%                2%       3%      10%       2%       4%       2%       4%                1%       1%       9%       4%       3%
                                                                                                         E                 H                                                                        

   NET: Bottom 4                                  63       41       11        -        7       36       18       23       40       17        5        -        5        6        5       38       21
                                                  4%       3%       6%                1%       5%      25%       6%       3%       5%      13%                3%       6%      17%       4%       3%
                                                                                                E       EF        I                                                                                 

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3A Page 21
                                                                                                                                                                                     (Continued)

B3A. Level of Agreement:  The CRA treats taxpayer information with complete confidentiality.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Middle 4                                 297      226       30        2       58      204       19       48      247       44        1        3       15       25        4      192       96
                                                 19%      19%      15%      12%       8%      27%      25%      13%      20%      15%       2%      14%       8%      25%      15%      21%      15%
                                                                                                E        E                 H        K                                   M                 Q         

   NET: Top 3                                   1185      880      152       16      628      493       30      288      895      239       29       16      153       66       16      653      510
                                                 74%      74%      77%      88%      89%      65%      40%      79%      73%      78%      80%      86%      88%      67%      59%      71%      79%
                                                                                      FG        G                 I                                           NO                                   P

   MEAN                                         8.32     8.34     8.27     8.81     9.08     7.85     5.79     8.41     8.30     8.44     8.17     8.89     8.98     7.82     7.46     8.20     8.54
                                                                                      FG        G                                                             NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3B Page 22

B3B. Level of Agreement:  The CRA is honest in dealing with taxpayers.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      39      2      7     15      4      6      4     18     21      2     12     20     14      3     19     32      6     19     19
                                                          2%     2%     2%     3%     4%     3%     2%     2%     2%     *%     2%     4%     3%     5%     2%     3%     2%     2%     3%
                                                                                                                                 J      J                                                 

             1                                            14      1      1     10      -      -      3      7      7      -      6      6      6      2      7     14      -      9      5
                                                          1%     *%     *%     2%                   1%     1%     1%            1%     1%     1%     3%     1%     1%            1%     1%
                                                                                C                                                                                                         

             2                                            26      3      6      9      2      2      5     12     15      5      3     16      8      1     16     20      6     11     16
                                                          2%     2%     2%     1%     2%     1%     2%     2%     2%     1%     *%     3%     2%     2%     1%     2%     2%     1%     3%
                                                                                                                                       JK                                                R

             3                                            41      1      5     15      4      6     10     23     18      9     15     14     15      2     24     36      5     24     18
                                                          3%     1%     1%     3%     4%     3%     5%     3%     2%     2%     3%     3%     4%     2%     2%     3%     2%     2%     3%
                                                                                                    BC                                                                                    

             4                                            29      2      5     16      1      4      1     12     17      8     10     11      6      2     20     24      5     18     11
                                                          2%     2%     1%     3%     1%     2%     *%     2%     2%     2%     2%     2%     1%     3%     2%     2%     1%     2%     2%
                                                                                G                                                                                                         

             5                                           144     11     27     56      9     21     20     72     71     35     45     60     51      6     85    118     26     79     65
                                                          9%     9%     7%     9%     8%    12%     9%     9%     9%     8%     8%    11%    12%     9%     8%     9%     8%     8%    11%
                                                                                                                                               O                                          

             6                                            82      6     22     35      4      8      7     36     46     26     30     22     21      1     59     60     22     48     34
                                                          5%     5%     6%     6%     4%     5%     3%     5%     6%     6%     5%     4%     5%     1%     5%     5%     6%     5%     5%
                                                                                                                                               N             N                            

             7                                           213     17     60     81     17     19     19    109    105     51     83     74     50     10    152    162     51    135     79
                                                         13%    15%    16%    13%    16%    11%     9%    14%    13%    12%    15%    14%    12%    15%    14%    13%    15%    14%    13%
                                                                         G                                                                                                                

             8                                           374     27     92    135     24     32     64    176    198    102    144    116     86     19    264    290     84    229    145
                                                         23%    23%    25%    22%    22%    19%    30%    23%    24%    24%    25%    21%    20%    28%    24%    23%    25%    23%    24%
                                                                                                    DF                                                                                    

             9                                           191     11     49     71     14     23     23    100     91     49     76     65     41      5    143    146     45    111     80
                                                         12%     9%    13%    12%    12%    14%    11%    13%    11%    11%    13%    12%    10%     7%    13%    12%    13%    11%    13%
                                                                                                                                                             M                            

             10 - Completely Agree                       402     37     82    158     28     45     52    183    219    140    127    120    114     15    268    334     68    275    127
                                                         25%    31%    22%    26%    26%    26%    24%    24%    26%    33%    22%    22%    27%    23%    25%    26%    20%    28%    21%
                                                                  C                                                      KL                                         Q             S       

             DK/REF                                       44      2     18     10      3      5      6     20     24      4     20     18     18      1     25     29     16     27     18
                                                          3%     1%     5%     2%     3%     3%     3%     3%     3%     1%     3%     3%     4%     2%     2%     2%     5%     3%     3%
                                                                        BD                                                       J      J                                  P              

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3B Page 23
                                                                                                                                                                                     (Continued)

B3B. Level of Agreement:  The CRA is honest in dealing with taxpayers.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                               121      7     19     49     11     13     22     60     61     15     36     56     43      8     65    103     18     63     58
                                                          8%     6%     5%     8%    10%     7%    10%     8%     7%     4%     6%    10%    10%    12%     6%     8%     5%     6%     9%
                                                                                                     C                                 JK      O                                         R

             NET: Middle 4                               468     36    113    188     31     52     48    229    239    119    168    167    128     19    317    364    103    280    188
                                                         29%    30%    30%    31%    28%    31%    22%    30%    29%    28%    29%    31%    30%    28%    29%    29%    31%    28%    31%
                                                                         G      G                                                                                                         

             NET: Top 3                                  967     74    224    365     65    100    139    460    507    291    347    300    241     39    674    771    197    615    352
                                                         60%    63%    60%    60%    60%    59%    65%    60%    61%    68%    61%    55%    56%    58%    62%    61%    59%    62%    57%
                                                                                                                         KL                                  M                    S       

             MEAN                                       7.55   7.75   7.68   7.47   7.50   7.49   7.50   7.52   7.57   8.01   7.60   7.22   7.33   7.12   7.68   7.53   7.61   7.71   7.29
                                                                                                                         KL      L                           M                    S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3B Page 24

B3B. Level of Agreement:  The CRA is honest in dealing with taxpayers.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       39      33       3       8       4       7       1      11       6      15       5       7       5      11       6      18      10      23
                                                      2%      3%      1%      1%      3%      5%      2%      3%      3%      3%      1%      3%      2%      1%      4%      3%      3%      2%
                                                               C                               D               D                                                               N                

        1                                             14      11       3       7       1       -       -       6       1       4       5       1       1       7       1       7       1      10
                                                      1%      1%      1%      1%      *%                      2%      1%      1%      1%      *%      1%      1%      1%      1%      *%      1%

        2                                             26      24       1       8       2       3       -      10       1      10       9       2       2       9       3      12       2      23
                                                      2%      2%      *%      1%      2%      3%              3%      1%      2%      2%      1%      1%      1%      2%      2%      *%      2%
                                                               C                                              DI                                                                               Q

        3                                             41      33       8      18       2       7       1       6       7      15       3       5      11      20       8      13       5      33
                                                      3%      3%      2%      2%      2%      5%      2%      2%      4%      3%      1%      2%      4%      2%      6%      2%      1%      3%
                                                                                                                               K                       K                                       Q

        4                                             29      23       5      15       1       2       1       6       4      10       7       8       2      17       1      11       6      22
                                                      2%      2%      1%      2%      1%      1%      2%      2%      2%      2%      2%      3%      1%      2%      1%      2%      2%      2%

        5                                            144     122      19      65       9       9       3      31      26      47      32      26      23      73      11      57      35      96
                                                      9%     10%      5%      9%      7%      7%      5%      9%     14%      9%      8%     10%      9%      8%      9%     10%      9%      9%
                                                               C                                                      EG                                                                        

        6                                             82      62      19      46       4       6       -      16      10      26      22      10      18      54       4      23      15      59
                                                      5%      5%      5%      6%      3%      4%              5%      5%      5%      5%      4%      7%      6%      3%      4%      4%      5%

        7                                            213     165      46      99      23      23       7      44      16      57      54      35      41     125      25      57      46     153
                                                     13%     14%     12%     13%     17%     18%     12%     13%      9%     11%     13%     13%     16%     14%     19%     10%     12%     14%
                                                                                       I       I                                                               P       P                        

        8                                            374     285      85     195      30      25      15      74      35      98     109      72      75     226      27     118     118     239
                                                     23%     24%     23%     26%     22%     20%     26%     22%     19%     19%     26%     27%     28%     26%     21%     21%     31%     22%
                                                                               I                                                       J       J       J                               R        

        9                                            191     148      43      85      26       8       9      38      24      59      50      37      34     107      10      72      48     130
                                                     12%     12%     11%     11%     19%      6%     15%     11%     13%     12%     12%     14%     13%     12%      7%     13%     13%     12%
                                                                                     DFH                               F                                                       O                

        10 - Completely Agree                        402     256     140     184      32      28      22      86      45     153     104      65      46     217      29     148      88     277
                                                     25%     21%     37%     25%     23%     22%     37%     25%     25%     30%     25%     24%     18%     25%     22%     27%     23%     25%
                                                                       B                                                       M       M                                                        

        DK/REF                                        44      41       3      14       2      10       -      10       7      17      12       2       5      19       7      17       8      33
                                                      3%      3%      1%      2%      2%      7%              3%      4%      3%      3%      1%      2%      2%      6%      3%      2%      3%
                                                               C                              DE                               L                                                                

        NET: Bottom 4                                121     102      16      41       9      17       3      33      16      45      23      15      19      46      17      50      18      89
                                                      8%      8%      4%      5%      7%     13%      4%     10%      9%      9%      6%      6%      7%      5%     13%      9%      5%      8%
                                                               C                              DG               D                                                       N       N               Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3B Page 25
                                                                                                                                                                                     (Continued)

B3B. Level of Agreement:  The CRA is honest in dealing with taxpayers.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                468     373      89     225      38      39      11      98      55     139     116      80      85     269      41     149     102     329
                                                     29%     31%     24%     30%     28%     31%     18%     29%     30%     27%     28%     30%     32%     30%     32%     27%     27%     30%
                                                               C               G                                                                                                                

        NET: Top 3                                   967     689     268     464      88      62      46     198     104     309     262     173     155     551      66     339     255     646
                                                     60%     57%     71%     62%     64%     48%     77%     58%     57%     61%     64%     64%     59%     62%     50%     61%     66%     59%
                                                                       B       F       F            DFHI                                                       O               O       R        

        MEAN                                        7.55    7.36    8.18    7.67    7.74    7.04    8.26    7.37    7.35    7.57    7.71    7.62    7.44    7.69    7.13    7.48    7.71    7.51
                                                                       B       F       F             FHI                                                       O                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3B Page 26

B3B. Level of Agreement:  The CRA is honest in dealing with taxpayers.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        39       27        6        1        4       11       23       13       26       10        2        -        3        6        2       22       12
                                                  2%       2%       3%       5%       1%       1%      31%       4%       2%       3%       5%                2%       6%       6%       2%       2%
                                                                                                        EF                                                                                          

   1                                              14        8        1        -        -        6        7        2       12        1        -        1        1        -        -       12        2
                                                  1%       1%       1%                         1%       9%       1%       1%       *%                5%       1%                         1%       *%
                                                                                                         F                                                                                Q         

   2                                              26       18        6        -        1       13       11        7       20        6        -        1        1        4        2       21        4
                                                  2%       2%       3%                *%       2%      15%       2%       2%       2%                4%       *%       4%       6%       2%       1%
                                                                                                E       EF                                                                                Q         

   3                                              41       28        7        -        2       32        6        9       32        5        4        -        1        3        -       24       14
                                                  3%       2%       4%                *%       4%       8%       2%       3%       2%      12%                1%       3%                3%       2%
                                                                                                E        E                                   J                                                      

   4                                              29       25        2        -        1       23        2        6       23        5        -        1        2        -        3       17       10
                                                  2%       2%       1%                *%       3%       3%       2%       2%       2%                4%       1%               10%       2%       1%
                                                                                                E                                                                                                   

   5                                             144      100       20        3       27      103        9       32      112       26        3        3        6       12        5       86       53
                                                  9%       8%      10%      14%       4%      14%      11%       9%       9%       8%       7%      18%       3%      12%      20%       9%       8%
                                                                                                E        E                                                              M        M                  

   6                                              82       61        7        -       13       63        2       14       66       13        1        -        3        9        2       47       34
                                                  5%       5%       4%                2%       8%       3%       4%       5%       4%       3%                2%       9%       7%       5%       5%
                                                                                               EG                                                                       M                           

   7                                             213      175       18        2       60      144        1       42      171       36        2        -       19       17        1      125       83
                                                 13%      15%       9%      13%       8%      19%       2%      11%      14%      12%       7%               11%      17%       3%      14%      13%
                                                            C                          G       EG                                                                       O                           

   8                                             374      296       39        5      157      196        6       92      281       80        5        6       49       23        6      204      164
                                                 23%      25%      20%      29%      22%      26%       8%      25%      23%      26%      14%      35%      28%      24%      21%      22%      25%
                                                                                       G        G                                                                                                   

   9                                             191      141       30        1      130       59        1       46      145       38        4        4       26        9        2      100       87
                                                 12%      12%      15%       8%      18%       8%       2%      13%      12%      13%      12%      20%      15%       9%       8%      11%      13%
                                                                                      FG        G                                                                                                   

   10 - Completely Agree                         402      282       56        3      298       91        3       99      303       82       13        3       63       15        5      227      174
                                                 25%      24%      28%      14%      42%      12%       4%      27%      25%      27%      35%      14%      36%      15%      17%      25%      27%
                                                                                      FG        G                                                             NO                                    

   DK/REF                                         44       29        6        3       17       16        2        4       40        2        2        -        -        1        1       32       10
                                                  3%       2%       3%      17%       2%       2%       3%       1%       3%       1%       6%                         1%       2%       4%       2%
                                                                                                                           H                                                              Q         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3B Page 27
                                                                                                                                                                                     (Continued)

B3B. Level of Agreement:  The CRA is honest in dealing with taxpayers.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                 121       82       20        1        7       61       48       31       89       22        6        2        6       13        3       80       32
                                                  8%       7%      10%       5%       1%       8%      64%       9%       7%       7%      17%       8%       3%      13%      11%       9%       5%
                                                                                                E       EF                                                              M                 Q         

   NET: Middle 4                                 468      361       47        5      101      333       15       94      372       80        6        4       29       37       11      275      179
                                                 29%      30%      24%      27%      14%      44%      19%      26%      30%      26%      16%      22%      17%      38%      40%      30%      28%
                                                            C                                  EG                                                                       M        M                  

   NET: Top 3                                    967      720      126       10      584      346       10      237      729      201       22       13      138       47       13      531      425
                                                 60%      60%      63%      51%      83%      46%      14%      65%      59%      66%      61%      69%      80%      48%      46%      58%      66%
                                                                                      FG        G                                                             NO                                   P

   MEAN                                         7.55     7.56     7.57     7.26     8.74     6.93     2.94     7.58     7.54     7.65     7.44     7.22     8.35     6.78     6.41     7.43     7.82
                                                                                      FG        G                                                             NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3C Page 28

B3C. Level of Agreement:  The CRA treats taxpayers with respect.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      41      2      6     19      2      5      6     18     23      2      8     28     14      -     24     35      5     21     20
                                                          3%     2%     2%     3%     2%     3%     3%     2%     3%     *%     1%     5%     3%            2%     3%     2%     2%     3%
                                                                                                                                       JK                                                 

             1                                            13      -      -      7      1      2      3      5      8      -      6      7      3      1      8     13      -      8      5
                                                          1%                   1%     1%     1%     1%     1%     1%            1%     1%     1%     2%     1%     1%            1%     1%

             2                                            20      4      3      5      1      4      3     14      6      3      6      9      4      1     14     17      3     13      7
                                                          1%     4%     1%     1%     1%     2%     1%     2%     1%     1%     1%     2%     1%     2%     1%     1%     1%     1%     1%
                                                                  C                                                                                                                       

             3                                            29      1      4     13      1      5      5     15     14      7      7     12      8      3     18     25      4     14     15
                                                          2%     1%     1%     2%     1%     3%     2%     2%     2%     2%     1%     2%     2%     4%     2%     2%     1%     1%     2%

             4                                            36      1      4     18      3      6      5     18     18      4     15     17      9      2     24     31      5     16     20
                                                          2%     1%     1%     3%     2%     3%     2%     2%     2%     1%     3%     3%     2%     3%     2%     2%     1%     2%     3%
                                                                                                                                 J      J                                                 

             5                                           146     15     16     65     13     22     16     68     77     26     58     55     42      9     94    133     12     79     67
                                                          9%    13%     4%    11%    12%    13%     7%     9%     9%     6%    10%    10%    10%    13%     9%    11%     4%     8%    11%
                                                                  C             C      C      C                                  J      J                           Q                     

             6                                            95      7     18     42      5      8     14     45     49     24     35     30     21      4     67     78     16     53     41
                                                          6%     6%     5%     7%     5%     5%     7%     6%     6%     6%     6%     6%     5%     6%     6%     6%     5%     5%     7%

             7                                           221     16     44     97     16     17     32    100    121     57     73     85     47     11    161    182     39    128     93
                                                         14%    13%    12%    16%    14%    10%    15%    13%    15%    13%    13%    16%    11%    16%    15%    14%    12%    13%    15%
                                                                                F                                                                            M                            

             8                                           360     28     94    118     25     42     54    183    178     98    143    113     91      9    257    277     83    222    139
                                                         23%    23%    25%    19%    23%    25%    25%    24%    21%    23%    25%    21%    21%    14%    24%    22%    25%    23%    23%
                                                                         D                                                                                   N                            

             9                                           229      9     78     86     12     17     27    119    109     62     85     77     65     10    150    158     70    143     86
                                                         14%     7%    21%    14%    11%    10%    12%    16%    13%    14%    15%    14%    15%    15%    14%    13%    21%    15%    14%
                                                                     BDEFG      B                                                                                          P              

             10 - Completely Agree                       394     33    102    139     27     44     49    174    219    146    132    102    119     15    255    303     90    278    116
                                                         25%    28%    27%    23%    25%    26%    23%    23%    26%    34%    23%    19%    28%    22%    24%    24%    27%    28%    19%
                                                                                                                         KL                                                       S       

             DK/REF                                       17      3      5      4      3      -      2      9      8      3      2      9      6      1      9     12      5      9      8
                                                          1%     2%     1%     1%     2%            1%     1%     1%     1%     *%     2%     1%     2%     1%     1%     1%     1%     1%
                                                                                                                                        K                                                 

             NET: Bottom 4                               103      8     13     44      6     15     17     52     51     11     27     55     30      6     64     90     12     56     47
                                                          6%     6%     4%     7%     5%     9%     8%     7%     6%     3%     5%    10%     7%     8%     6%     7%     4%     6%     8%
                                                                                C             C                                        JK                           Q                     

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3C Page 29
                                                                                                                                                                                     (Continued)

B3C. Level of Agreement:  The CRA treats taxpayers with respect.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Middle 4                               498     39     82    221     37     52     67    232    266    110    181    187    119     25    346    425     73    277    221
                                                         31%    33%    22%    36%    34%    31%    31%    30%    32%    26%    32%    34%    28%    38%    32%    34%    22%    28%    36%
                                                                  C             C      C      C      C                                  J                           Q                    R

             NET: Top 3                                  983     69    274    343     65    103    130    477    506    305    360    291    276     34    662    739    244    643    340
                                                         61%    59%    73%    56%    59%    60%    60%    62%    61%    71%    63%    54%    64%    51%    61%    58%    73%    65%    55%
                                                                     BDEFG                                               KL      L                                         P      S       

             MEAN                                       7.58   7.53   8.13   7.38   7.54   7.32   7.47   7.56   7.61   8.22   7.64   7.10   7.64   7.30   7.59   7.44   8.13   7.79   7.26
                                                                     BDEFG                                               KL      L                                         P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3C Page 30

B3C. Level of Agreement:  The CRA treats taxpayers with respect.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       41      33       6      12       2       6       1      14       4      15      10       5       5      14       5      18      10      25
                                                      3%      3%      2%      2%      2%      5%      2%      4%      2%      3%      2%      2%      2%      2%      4%      3%      3%      2%
                                                                                                               D                                                                                

        1                                             13      13       -       6       2       2       -       3       -       4       3       1       3       7       1       4       2       8
                                                      1%      1%              1%      1%      1%              1%              1%      1%      *%      1%      1%      1%      1%      *%      1%

        2                                             20      19       2       8       2       4       -       3       3       6       2       3       6       9       4       7       4      12
                                                      1%      2%      *%      1%      1%      3%              1%      2%      1%      1%      1%      2%      1%      3%      1%      1%      1%
                                                               C                                                                                                                                

        3                                             29      24       5       8       2       4       1      10       5       7       7       4       6      12       2      16       5      21
                                                      2%      2%      1%      1%      1%      3%      2%      3%      2%      1%      2%      1%      2%      1%      1%      3%      1%      2%
                                                                                                               D                                                                                

        4                                             36      32       3      16       6       5       -       6       2       9       5       9       9      21       4      10       6      30
                                                      2%      3%      1%      2%      4%      4%              2%      1%      2%      1%      3%      3%      2%      3%      2%      2%      3%
                                                               C                                                                                                                                

        5                                            146     124      21      66       5      16       2      31      24      42      40      21      27      75      14      51      37      96
                                                      9%     10%      6%      9%      4%     13%      4%      9%     13%      8%     10%      8%     10%      8%     11%      9%     10%      9%
                                                               C               E              EG               E      EG                                                                        

        6                                             95      81      12      49       4       6       2      23      10      29      19      21      17      57       7      31      23      65
                                                      6%      7%      3%      7%      3%      5%      3%      7%      6%      6%      5%      8%      6%      6%      5%      6%      6%      6%
                                                               C                                                                                                                                

        7                                            221     179      39     101      27      21       4      49      17      56      59      34      49     124      22      73      53     153
                                                     14%     15%     10%     14%     20%     16%      7%     14%     10%     11%     14%     12%     19%     14%     17%     13%     14%     14%
                                                               C                      GI                                                               J                                        

        8                                            360     266      91     181      28      23      13      77      38     103      88      77      65     207      31     120      90     253
                                                     23%     22%     24%     24%     21%     18%     22%     23%     21%     20%     21%     28%     25%     23%     24%     22%     23%     23%
                                                                                                                                              JK                                                

        9                                            229     177      51     111      24      16      12      46      20      67      69      38      40     134      16      75      60     153
                                                     14%     15%     14%     15%     18%     12%     19%     14%     11%     13%     17%     14%     15%     15%     12%     14%     16%     14%

        10 - Completely Agree                        394     245     143     181      34      23      23      71      56     167     104      56      35     220      24     140      87     270
                                                     25%     20%     38%     24%     25%     18%     39%     21%     31%     33%     25%     21%     13%     25%     18%     25%     23%     25%
                                                                       B                             DFH              FH     KLM       M       M                                                

        DK/REF                                        17      14       3       5       -       3       1       6       1       4       5       2       2       5       1      10       5      11
                                                      1%      1%      1%      1%              2%      2%      2%      1%      1%      1%      1%      1%      1%      1%      2%      1%      1%

        NET: Bottom 4                                103      88      13      34       7      15       3      30      12      33      22      13      20      42      11      44      21      67
                                                      6%      7%      3%      5%      5%     12%      4%      9%      6%      6%      5%      5%      7%      5%      9%      8%      6%      6%
                                                               C                               D               D                                                               N                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3C Page 31
                                                                                                                                                                                     (Continued)

B3C. Level of Agreement:  The CRA treats taxpayers with respect.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                498     416      75     232      43      48       9     109      54     136     124      85     101     276      48     164     120     344
                                                     31%     34%     20%     31%     31%     38%     14%     32%     30%     27%     30%     31%     38%     31%     36%     30%     31%     31%
                                                               C               G       G       G               G       G                              JK                                        

        NET: Top 3                                   983     688     285     474      86      62      47     194     115     337     261     170     141     561      71     336     237     676
                                                     61%     57%     76%     64%     63%     48%     80%     57%     63%     66%     63%     63%     53%     63%     54%     61%     62%     62%
                                                                       B      FH       F           DEFHI               F       M       M       M                                                

        MEAN                                        7.58    7.37    8.30    7.71    7.77    6.86    8.43    7.32    7.66    7.80    7.72    7.60    7.19    7.72    7.17    7.52    7.62    7.60
                                                                       B      FH       F            DFHI               F       M       M       M               O                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3C Page 32

B3C. Level of Agreement:  The CRA treats taxpayers with respect.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        41       28        7        -        5       12       21       12       29        7        3        -        1        4        2       27       10
                                                  3%       2%       3%                1%       2%      28%       3%       2%       2%       9%                1%       4%       8%       3%       2%
                                                                                                        EF                                                                                          

   1                                              13        8        1        -        2        5        6        3       10        3        -        -        -        -        3       11        2
                                                  1%       1%       1%                *%       1%       7%       1%       1%       1%                                          10%       1%       *%
                                                                                                        EF                                                                                          

   2                                              20       13        2        1        2       13        5        6       13        5        -        1        2        4        -        9        8
                                                  1%       1%       1%       4%       *%       2%       7%       2%       1%       2%                4%       1%       4%                1%       1%
                                                                                                E        E                                                                                          

   3                                              29       18        4        1        3       19        7        7       22        6        1        -        3        2        1       19        9
                                                  2%       1%       2%       5%       *%       2%       9%       2%       2%       2%       3%                2%       2%       4%       2%       1%
                                                                                                E       EF                                                                                          

   4                                              36       27        8        1        1       30        5        4       32        3        1        1        -        2        1       22       13
                                                  2%       2%       4%       6%       *%       4%       6%       1%       3%       1%       3%       4%                2%       3%       2%       2%
                                                                                                E        E                                                                                          

   5                                             146      113       11        2       18      107       13       32      114       27        2        2       11       13        4       90       54
                                                  9%       9%       5%       9%       3%      14%      17%       9%       9%       9%       4%      12%       6%      13%      14%      10%       8%
                                                            C                                   E        E                                                                                          

   6                                              95       71        9        -        9       79        2       25       70       23        1        1        3       15        3       60       33
                                                  6%       6%       5%                1%      10%       3%       7%       6%       7%       3%       5%       2%      16%      10%       7%       5%
                                                                                               EG                                                                       M                           

   7                                             221      176       20        3       61      141        7       44      176       38        4        1       21       14        4      128       87
                                                 14%      15%      10%      14%       9%      19%      10%      12%      14%      13%      11%       6%      12%      14%      13%      14%      13%
                                                                                               EG                                                                                                   

   8                                             360      285       41        5      154      192        4       81      276       66       10        3       41       21        -      206      149
                                                 23%      24%      21%      25%      22%      25%       6%      22%      22%      22%      28%      19%      24%      22%               22%      23%
                                                                                       G        G                                                                                                   

   9                                             229      173       28        1      149       75        1       54      175       43        3        6       30        9        4      117      107
                                                 14%      15%      14%       8%      21%      10%       1%      15%      14%      14%       8%      36%      17%      10%      16%      13%      17%
                                                                                      FG        G                                                    JK                                            P

   10 - Completely Agree                         394      272       61        5      301       78        3       95      299       80       11        3       60       12        6      218      168
                                                 25%      23%      31%      29%      43%      10%       4%      26%      24%      26%      31%      15%      35%      13%      22%      24%      26%
                                                                     B                FG        G                                                              N                                    

   DK/REF                                         17        8        5        -        5        6        1        3       14        3        -        -        1        2        -       11        6
                                                  1%       1%       3%                1%       1%       1%       1%       1%       1%                         1%       2%                1%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3C Page 33
                                                                                                                                                                                     (Continued)

B3C. Level of Agreement:  The CRA treats taxpayers with respect.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                 103       67       14        2       11       49       39       28       74       22        4        1        6       10        6       65       30
                                                  6%       6%       7%       9%       2%       6%      52%       8%       6%       7%      11%       4%       4%      10%      22%       7%       5%
                                                                                                E       EF                                                                       M                  

   NET: Middle 4                                 498      386       49        5       89      357       26      105      392       91        8        5       35       43       11      301      187
                                                 31%      32%      25%      29%      13%      47%      35%      29%      32%      30%      21%      27%      20%      44%      40%      33%      29%
                                                            C                                  EG        E                                                              M        M                  

   NET: Top 3                                    983      731      130       12      604      345        8      230      750      189       25       13      131       43       10      541      423
                                                 61%      61%      66%      62%      85%      46%      11%      63%      61%      62%      68%      69%      75%      44%      38%      59%      65%
                                                                                      FG        G                                                             NO                                   P

   MEAN                                         7.58     7.58     7.73     7.50     8.77     6.92     3.44     7.59     7.59     7.62     7.48     7.76     8.31     6.77     6.18     7.46     7.81
                                                                                      FG        G                                                             NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3D Page 34

B3D. Level of Agreement:  The CRA treats taxpayers fairly.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      54      3      6     23      6      8      9     27     28      3     18     28     16      3     32     49      5     25     29
                                                          3%     2%     2%     4%     5%     5%     4%     3%     3%     1%     3%     5%     4%     4%     3%     4%     2%     3%     5%
                                                                                C                                                J      J                           Q                    R

             1                                            17      1      1      9      1      3      1     13      4      3      7      6      6      2      9     16      1     13      3
                                                          1%     1%     *%     1%     1%     2%     1%     2%     *%     1%     1%     1%     1%     4%     1%     1%     *%     1%     *%
                                                                                C                           I                                                       Q                     

             2                                            43      3     13     17      3      4      3     20     22      6     18     17     15      1     27     31     12     27     16
                                                          3%     2%     4%     3%     2%     2%     1%     3%     3%     1%     3%     3%     3%     2%     3%     2%     4%     3%     3%

             3                                            50      3     12     18      4      1     12     18     32      6     18     23     15      6     29     38     12     25     25
                                                          3%     2%     3%     3%     4%     1%     5%     2%     4%     1%     3%     4%     3%     9%     3%     3%     4%     3%     4%
                                                                         F      F                    F                                  J                                                 

             4                                            65      5     14     30      1      4     10     33     32     14     26     22     20      2     41     52     13     31     34
                                                          4%     5%     4%     5%     1%     2%     5%     4%     4%     3%     5%     4%     5%     3%     4%     4%     4%     3%     5%
                                                                  E      E      E                    E                                                                                   R

             5                                           174     17     30     61      8     25     32     85     89     38     51     75     55      9    108    149     26     99     75
                                                         11%    15%     8%    10%     8%    14%    15%    11%    11%     9%     9%    14%    13%    13%    10%    12%     8%    10%    12%
                                                                  C                           C     CE                                 JK                           Q                     

             6                                           125     10     22     61      8     11     14     61     65     30     55     39     23      3     99    107     18     77     48
                                                          8%     8%     6%    10%     7%     6%     6%     8%     8%     7%    10%     7%     5%     5%     9%     8%     5%     8%     8%
                                                                                C                                                                            M      Q                     

             7                                           213     15     46     80     22     24     26    109    104     56     80     69     46      8    155    172     41    123     90
                                                         13%    13%    12%    13%    20%    14%    12%    14%    13%    13%    14%    13%    11%    12%    14%    14%    12%    13%    15%
                                                                                                                                                             M                            

             8                                           360     22     92    138     24     39     46    175    185    114    127    113     93     12    253    280     80    224    137
                                                         23%    18%    24%    22%    22%    23%    22%    23%    22%    27%    22%    21%    22%    18%    23%    22%    24%    23%    22%
                                                                                                                          L                                                               

             9                                           154     11     46     52     10     16     19     75     79     47     60     42     41      6    106    113     42    112     43
                                                         10%    10%    12%     8%     9%    10%     9%    10%    10%    11%    10%     8%     9%     9%    10%     9%    13%    11%     7%
                                                                                                                                                                                  S       

             10 - Completely Agree                       310     25     78    113     22     32     40    144    166    107    100     92     93     14    200    241     69    206    104
                                                         19%    21%    21%    18%    20%    19%    19%    19%    20%    25%    18%    17%    22%    21%    18%    19%    21%    21%    17%
                                                                                                                         KL                                                       S       

             DK/REF                                       33      2     15     10      1      2      4      9     25      5     12     16     11      1     22     20     14     20     13
                                                          2%     2%     4%     2%     1%     1%     2%     1%     3%     1%     2%     3%     3%     1%     2%     2%     4%     2%     2%
                                                                       DEF                                         H                    J                                  P              

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3D Page 35
                                                                                                                                                                                     (Continued)

B3D. Level of Agreement:  The CRA treats taxpayers fairly.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                               164      9     32     68     13     17     24     78     86     18     61     74     51     12     97    133     30     91     73
                                                         10%     8%     9%    11%    12%    10%    11%    10%    10%     4%    11%    14%    12%    18%     9%    11%     9%     9%    12%
                                                                                                                                 J      J                                                 

             NET: Middle 4                               578     48    112    232     39     64     82    287    290    139    211    206    143     22    404    480     98    331    246
                                                         36%    41%    30%    38%    36%    38%    38%    37%    35%    32%    37%    38%    33%    33%    37%    38%    29%    34%    40%
                                                                  C             C                                                                                   Q                    R

             NET: Top 3                                  825     58    215    302     57     87    105    394    431    268    286    247    226     32    558    634    191    542    283
                                                         52%    49%    57%    49%    52%    51%    49%    51%    52%    62%    50%    45%    52%    48%    52%    50%    57%    55%    46%
                                                                         D                                               KL                                                P      S       

             MEAN                                       7.02   7.07   7.36   6.89   7.07   6.95   6.85   6.98   7.06   7.67   6.97   6.63   6.96   6.64   7.09   6.94   7.35   7.21   6.73
                                                                        DG                                               KL      L                                         P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3D Page 36

B3D. Level of Agreement:  The CRA treats taxpayers fairly.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       54      44       7      21       2      10       -      16       5      13      19       7       6      21       8      22       8      39
                                                      3%      4%      2%      3%      1%      8%              5%      3%      3%      5%      3%      2%      2%      6%      4%      2%      4%
                                                                                               E               E                                                                                

        1                                             17      17       -       7       3       2       1       1       2       6       4       1       3       9       2       5       2      10
                                                      1%      1%              1%      2%      2%      2%      *%      1%      1%      1%      1%      1%      1%      1%      1%      1%      1%

        2                                             43      37       6      19       2       7       3       6       7      14       6       7      12      24       6      13       5      35
                                                      3%      3%      1%      3%      1%      5%      4%      2%      4%      3%      1%      2%      5%      3%      5%      2%      1%      3%
                                                                                                                                                       K                                       Q

        3                                             50      42       8      14       5       4       1      17       9      20      13       8       6      20       1      27       7      39
                                                      3%      3%      2%      2%      4%      3%      2%      5%      5%      4%      3%      3%      2%      2%      *%      5%      2%      4%
                                                                                                               D                                                              NO                

        4                                             65      51      14      30       2       5       2      17       7      21      12      11      12      35       3      24      13      46
                                                      4%      4%      4%      4%      2%      4%      4%      5%      4%      4%      3%      4%      4%      4%      2%      4%      3%      4%
                                                                                                               E                                                                                

        5                                            174     134      37      77      11      17       5      42      21      58      45      25      25      89      19      63      48     114
                                                     11%     11%     10%     10%      8%     13%      8%     12%     11%     11%     11%      9%      9%     10%     15%     11%     13%     10%

        6                                            125     103      21      65      11      11       1      26      11      32      34      25      29      79       8      38      31      90
                                                      8%      9%      6%      9%      8%      9%      1%      8%      6%      6%      8%      9%     11%      9%      6%      7%      8%      8%
                                                                               G       G       G               G                                       J                                        

        7                                            213     181      30     117      18      15       3      38      22      40      63      48      44     136      16      58      56     142
                                                     13%     15%      8%     16%     13%     12%      6%     11%     12%      8%     15%     18%     17%     15%     12%     10%     15%     13%
                                                               C              GH                                                       J       J       J       P                                

        8                                            360     268      90     171      30      23      17      82      37     114      82      68      69     200      32     126      97     243
                                                     23%     22%     24%     23%     22%     18%     28%     24%     20%     22%     20%     25%     26%     23%     24%     23%     25%     22%

        9                                            154     117      37      77      13      10       7      23      24      46      48      20      28      88      13      52      42     100
                                                     10%     10%     10%     10%     10%      8%     12%      7%     13%      9%     12%      8%     11%     10%     10%      9%     11%      9%
                                                                               H                                       H                                                                        

        10 - Completely Agree                        310     191     114     134      36      22      19      62      34     134      75      47      29     169      22     113      68     214
                                                     19%     16%     30%     18%     26%     17%     31%     18%     19%     26%     18%     17%     11%     19%     17%     20%     18%     20%
                                                                       B                               D                     KLM       M       M                                                

        DK/REF                                        33      21      12      12       3       2       1      10       5      13      12       2       1      15       3      16       6      26
                                                      2%      2%      3%      2%      2%      1%      1%      3%      2%      3%      3%      1%      *%      2%      2%      3%      2%      2%
                                                                                                                               M      LM                                                        

        NET: Bottom 4                                164     140      21      62      11      23       5      39      22      53      42      23      27      73      16      67      22     123
                                                     10%     12%      6%      8%      8%     18%      8%     12%     12%     10%     10%      9%     10%      8%     12%     12%      6%     11%
                                                               C                              DE                                                                               N               Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3D Page 37
                                                                                                                                                                                     (Continued)

B3D. Level of Agreement:  The CRA treats taxpayers fairly.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                578     468     102     290      43      48      11     123      60     150     153     109     109     339      46     182     148     392
                                                     36%     39%     27%     39%     31%     38%     19%     36%     33%     29%     37%     40%     41%     38%     35%     33%     39%     36%
                                                               C               G               G               G       G               J       J       J       P                                

        NET: Top 3                                   825     576     241     381      79      55      42     167      95     295     206     136     126     458      67     290     207     557
                                                     52%     48%     64%     51%     58%     43%     71%     49%     52%     58%     50%     50%     48%     52%     51%     52%     54%     51%
                                                                       B               F            DFHI                      KM                                                                

        MEAN                                        7.02    6.82    7.71    7.10    7.50    6.33    7.76    6.81    7.00    7.25    7.02    7.07    6.83    7.15    6.77    6.95    7.26    6.97
                                                                       B       F      FH              FH                       M                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3D Page 38

B3D. Level of Agreement:  The CRA treats taxpayers fairly.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        54       36        7        -        3       18       30       17       38       11        3        2        1        7        2       33       16
                                                  3%       3%       4%                *%       2%      40%       5%       3%       4%       8%       8%       1%       8%       8%       4%       3%
                                                                                                E       EF                                                              M                           

   1                                              17       10        3        -        1        9        6        4       12        4        -        -        1        1        2       12        2
                                                  1%       1%       1%                *%       1%       8%       1%       1%       1%                         1%       1%       6%       1%       *%
                                                                                                E       EF                                                                                Q         

   2                                              43       35        3        1        6       24       12       17       26       15        1        -        5        7        1       30       13
                                                  3%       3%       1%       6%       1%       3%      15%       5%       2%       5%       3%                3%       7%       4%       3%       2%
                                                                                                E       EF        I                                                                                 

   3                                              50       34       11        -        7       36        5        6       44        5        2        -        3        1        -       33       16
                                                  3%       3%       6%                1%       5%       6%       2%       4%       1%       5%                2%       1%                4%       3%
                                                                                                E                          H                                                                        

   4                                              65       50        7        -        7       53        2       15       49       12        2        1        2        7        2       42       20
                                                  4%       4%       3%                1%       7%       3%       4%       4%       4%       6%       6%       1%       7%       9%       5%       3%
                                                                                                E                                                                                                   

   5                                             174      132       17        4       40      118        8       41      133       35        1        3       15       10       10      105       64
                                                 11%      11%       9%      22%       6%      16%      11%      11%      11%      11%       4%      19%       9%      10%      37%      11%      10%
                                                                                                E                                                                               MN                  

   6                                             125      101       11        1       28       89        3       28       96       25        3        1       10       13        3       70       55
                                                  8%       8%       6%       5%       4%      12%       4%       8%       8%       8%       8%       3%       5%      13%       9%       8%       9%
                                                                                               EG                                                                                                   

   7                                             213      162       25        3       69      134        2       39      175       34        3        1       20       13        1      119       88
                                                 13%      14%      12%      16%      10%      18%       2%      11%      14%      11%      10%       3%      11%      13%       4%      13%      14%
                                                                                       G       EG                                                                                                   

   8                                             360      282       36        6      187      160        2       78      280       67        6        2       40       22        2      208      149
                                                 23%      24%      18%      30%      26%      21%       3%      21%      23%      22%      18%      13%      23%      23%       6%      23%      23%
                                                                                      FG        G                                                              O        O                           

   9                                             154      111       22        1      101       48        1       42      112       34        2        6       26        5        1       73       77
                                                 10%       9%      11%       3%      14%       6%       1%      11%       9%      11%       5%      31%      15%       5%       5%       8%      12%
                                                                                      FG        G                                                     K       NO                                   P

   10 - Completely Agree                         310      210       54        4      246       55        2       74      236       60       11        3       48        9        3      174      134
                                                 19%      18%      27%      19%      35%       7%       3%      20%      19%      20%      31%      16%      28%       9%      12%      19%      21%
                                                                     B                FG        G                                                             NO                                    

   DK/REF                                         33       30        2        -       12       13        3        5       28        3        1        -        1        2        -       20       11
                                                  2%       2%       1%                2%       2%       4%       1%       2%       1%       3%                1%       2%                2%       2%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3D Page 39
                                                                                                                                                                                     (Continued)

B3D. Level of Agreement:  The CRA treats taxpayers fairly.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                 164      115       24        1       18       86       52       44      120       35        6        2       11       17        5      108       48
                                                 10%      10%      12%       6%       2%      11%      69%      12%      10%      12%      16%       8%       6%      17%      18%      12%       7%
                                                                                                E       EF                                                              M                 Q         

   NET: Middle 4                                 578      445       60        8      143      394       15      123      453      106       10        6       46       43       16      336      227
                                                 36%      37%      30%      42%      20%      52%      20%      34%      37%      35%      27%      32%      27%      44%      59%      37%      35%
                                                            C                                  EG                                                                       M        M                  

   NET: Top 3                                    825      602      113       10      535      263        5      194      628      161       19       11      115       36        6      454      360
                                                 52%      51%      57%      52%      76%      35%       7%      53%      51%      53%      54%      60%      66%      37%      23%      49%      56%
                                                                                      FG        G                                                             NO                                   P

   MEAN                                         7.02     7.00     7.27     7.15     8.31     6.32     2.31     6.95     7.05     6.96     6.94     7.03     7.79     6.02     5.29     6.87     7.32
                                                                                      FG        G                                                             NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3E Page 40

B3E. Level of Agreement:  The CRA is efficient in its operations.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      44      2      5     21      4      5      6     22     22      4     13     26     15      3     24     39      4     25     18
                                                          3%     1%     1%     3%     4%     3%     3%     3%     3%     1%     2%     5%     4%     4%     2%     3%     1%     3%     3%
                                                                                                                                       JK                           Q                     

             1                                            13      2      1      5      1      3      2      6      7      -      6      6      2      1     11     12      1      9      4
                                                          1%     1%     *%     1%     1%     2%     1%     1%     1%            1%     1%     *%     1%     1%     1%     *%     1%     1%

             2                                            35      5      5     11      3      9      2     24     11      6     11     14      9      2     24     30      5     13     22
                                                          2%     4%     1%     2%     3%     5%     1%     3%     1%     1%     2%     3%     2%     2%     2%     2%     2%     1%     4%
                                                                  G                          CG             I                                                                            R

             3                                            38      1      5     24      3      1      3     20     17      9     13     13      7      6     25     33      4     27     10
                                                          2%     1%     1%     4%     3%     1%     1%     3%     2%     2%     2%     2%     2%     9%     2%     3%     1%     3%     2%
                                                                             BCFG                                                                    MO                                   

             4                                            59      5      8     21      7      7     12     29     30     13     22     22     12      3     43     51      8     35     24
                                                          4%     4%     2%     3%     6%     4%     5%     4%     4%     3%     4%     4%     3%     5%     4%     4%     2%     4%     4%

             5                                           177     13     34     75      9     23     23     97     80     40     58     74     58      4    112    146     31     98     79
                                                         11%    11%     9%    12%     9%    14%    11%    13%    10%     9%    10%    14%    14%     6%    10%    12%     9%    10%    13%
                                                                                                                                        J                                                 

             6                                           139      8     25     57      8     12     29     68     72     43     46     48     33      7     98    117     23     80     60
                                                          9%     7%     7%     9%     7%     7%    14%     9%     9%    10%     8%     9%     8%    10%     9%     9%     7%     8%    10%
                                                                                                   BCF                                                                                    

             7                                           285     19     66    112     19     27     42    137    148     79    120     79     57     12    213    222     63    170    115
                                                         18%    16%    18%    18%    18%    16%    19%    18%    18%    18%    21%    15%    13%    18%    20%    18%    19%    17%    19%
                                                                                                                                 L                           M                            

             8                                           339     25     96    125     23     32     38    151    189     97    112    118     85     13    238    262     78    212    127
                                                         21%    21%    26%    20%    21%    19%    18%    20%    23%    23%    20%    22%    20%    20%    22%    21%    23%    22%    21%
                                                                         G                                                                                                                

             9                                           144     13     48     44     11     15     13     67     77     35     64     43     46      3     94     99     46     99     46
                                                          9%    11%    13%     7%    10%     9%     6%     9%     9%     8%    11%     8%    11%     5%     9%     8%    14%    10%     7%
                                                                        DG                                                                     N                           P              

             10 - Completely Agree                       264     22     61     98     18     32     33    121    143     97     88     69     85     12    163    211     53    189     76
                                                         17%    19%    16%    16%    16%    19%    15%    16%    17%    23%    15%    13%    20%    18%    15%    17%    16%    19%    12%
                                                                                                                         KL                    O                                  S       

             DK/REF                                       62      4     20     19      3      4     12     27     35      7     19     29     20      2     37     44     18     28     34
                                                          4%     4%     5%     3%     3%     2%     5%     4%     4%     2%     3%     5%     5%     2%     3%     3%     5%     3%     6%
                                                                         F                                                              J                                                R

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3E Page 41
                                                                                                                                                                                     (Continued)

B3E. Level of Agreement:  The CRA is efficient in its operations.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                               130      9     17     61     11     18     13     72     57     19     42     59     34     11     83    115     15     75     55
                                                          8%     8%     4%    10%    10%    11%     6%     9%     7%     4%     7%    11%     8%    16%     8%     9%     4%     8%     9%
                                                                                C             C                                        JK                           Q                     

             NET: Middle 4                               660     45    133    265     43     69    106    330    330    175    246    223    160     26    465    536    124    382    278
                                                         41%    38%    35%    43%    39%    41%    49%    43%    40%    41%    43%    41%    37%    40%    43%    42%    37%    39%    45%
                                                                                C                   BC                                                       M                           R

             NET: Top 3                                  748     60    205    267     52     79     85    339    409    229    264    230    216     28    495    572    177    500    248
                                                         47%    51%    55%    44%    47%    47%    39%    44%    49%    53%    46%    42%    50%    42%    46%    45%    53%    51%    40%
                                                                  G     DG                                         H     KL                                                P      S       

             MEAN                                       7.03   7.15   7.47   6.85   6.90   6.86   6.89   6.88   7.16   7.48   7.08   6.62   7.13   6.65   7.02   6.92   7.45   7.20   6.74
                                                                      DEFG                                         H     KL      L                                         P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3E Page 42

B3E. Level of Agreement:  The CRA is efficient in its operations.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       44      36       7      16       4       8       1       9       4      18       8       6       7      20       7      14      10      27
                                                      3%      3%      2%      2%      3%      7%      2%      3%      2%      4%      2%      2%      3%      2%      5%      3%      3%      2%

        1                                             13      12       1       6       1       3       -       2       1       3       2       1       4       7       4       2       3       9
                                                      1%      1%      *%      1%      1%      2%              1%      1%      1%      *%      *%      2%      1%      3%      *%      1%      1%

        2                                             35      30       5      16       1       7       1       8       3       8       5      10       6      18       5      13       9      25
                                                      2%      2%      1%      2%      1%      5%      2%      2%      2%      2%      1%      4%      2%      2%      4%      2%      2%      2%
                                                                                               E                                                                                                

        3                                             38      31       6      17       4       2       -       7       7      14       8       5       9      21       3      12       8      20
                                                      2%      3%      1%      2%      3%      2%              2%      4%      3%      2%      2%      3%      2%      3%      2%      2%      2%

        4                                             59      51       8      21       6       9       1      11      10      16      14      14      13      24       8      26      13      44
                                                      4%      4%      2%      3%      5%      7%      2%      3%      5%      3%      3%      5%      5%      3%      6%      5%      4%      4%
                                                               C                                                                                                                                

        5                                            177     140      33      81       6      16       4      44      24      54      40      37      26      84      21      68      38     123
                                                     11%     12%      9%     11%      5%     13%      6%     13%     13%     11%     10%     14%     10%     10%     16%     12%     10%     11%
                                                                               E               E               E       E                                                                        

        6                                            139     119      21      68      15       7       3      32      14      38      50      18      24      80       9      49      33      96
                                                      9%     10%      6%      9%     11%      6%      5%      9%      8%      7%     12%      6%      9%      9%      7%      9%      9%      9%
                                                               C                                                                      JL                                                        

        7                                            285     231      51     154      25      24      10      46      26      70      73      53      64     184      25      73      65     199
                                                     18%     19%     14%     21%     18%     19%     17%     13%     14%     14%     18%     20%     24%     21%     19%     13%     17%     18%
                                                               C              HI                                                               J      JK       P                                

        8                                            339     238      97     156      32      19      16      82      31      99      94      60      55     189      22     125      96     224
                                                     21%     20%     26%     21%     23%     15%     28%     24%     17%     19%     23%     22%     21%     21%     16%     23%     25%     20%
                                                                       B                                       F                                                                                

        9                                            144     110      35      65      18      11       9      24      17      43      43      29      21      85      12      44      44      93
                                                      9%      9%      9%      9%     13%      9%     15%      7%      9%      8%     10%     11%      8%     10%      9%      8%     11%      8%

        10 - Completely Agree                        264     159     102     121      22      16      14      52      37     129      64      30      21     150      15      94      49     192
                                                     17%     13%     27%     16%     16%     12%     23%     15%     20%     25%     16%     11%      8%     17%     11%     17%     13%     17%
                                                                       B                                                     KLM       M                                                       Q

        DK/REF                                        62      49      11      23       2       5       -      23       7      19      12       8      13      24       2      35      15      46
                                                      4%      4%      3%      3%      2%      4%              7%      4%      4%      3%      3%      5%      3%      2%      6%      4%      4%
                                                                                                              DE                                                              NO                

        NET: Bottom 4                                130     109      19      55      10      20       3      25      16      43      23      22      26      65      18      41      30      81
                                                      8%      9%      5%      7%      7%     16%      4%      7%      9%      8%      6%      8%     10%      7%     14%      7%      8%      7%
                                                               C                            DEGH                                                                       N                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3E Page 43
                                                                                                                                                                                     (Continued)

B3E. Level of Agreement:  The CRA is efficient in its operations.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                660     540     112     324      52      57      18     133      74     178     177     121     128     372      63     215     149     462
                                                     41%     45%     30%     44%     38%     45%     31%     39%     40%     35%     43%     45%     48%     42%     48%     39%     39%     42%
                                                               C                                                                       J       J       J                                        

        NET: Top 3                                   748     506     234     342      72      45      39     159      85     270     200     119      97     424      48     263     190     509
                                                     47%     42%     62%     46%     53%     35%     65%     47%     47%     53%     49%     44%     37%     48%     37%     47%     50%     46%
                                                                       B       F       F            DFHI       F              LM       M                       O               O                

        MEAN                                        7.03    6.81    7.71    7.09    7.25    6.19    7.74    6.98    7.00    7.28    7.18    6.84    6.62    7.16    6.31    7.02    7.05    7.06
                                                                       B       F       F              FH       F       F      LM       M                       O               O                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3E Page 44

B3E. Level of Agreement:  The CRA is efficient in its operations.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        44       31        6        -        4       16       22       12       32        8        3        -        1        5        2       27       14
                                                  3%       3%       3%                1%       2%      30%       3%       3%       3%       9%                *%       5%       6%       3%       2%
                                                                                                E       EF                                                                                          

   1                                              13       11        2        -        1        8        3        4        9        4        -        -        -        1        3       10        1
                                                  1%       1%       1%                *%       1%       3%       1%       1%       1%                                  1%      11%       1%       *%
                                                                                                E                                                                                         Q         

   2                                              35       28        1        2        -       20       13       11       24       11        -        -        4        4        4       22       12
                                                  2%       2%       *%      11%                3%      17%       3%       2%       4%                         2%       4%      13%       2%       2%
                                                            C                                            F                                                                                          

   3                                              38       22        4        1        3       27        7       13       24       10        -        3        3        7        -       17       19
                                                  2%       2%       2%       5%       *%       4%       9%       4%       2%       3%               17%       2%       7%                2%       3%
                                                                                                E        E                                                                                          

   4                                              59       43       12        -        6       46        4       18       41       15        2        -        1        8        6       34       24
                                                  4%       4%       6%                1%       6%       6%       5%       3%       5%       6%                1%       8%      24%       4%       4%
                                                                                                E                                                                       M        M                  

   5                                             177      131       17        2       34      125       11       36      141       33        1        1       13       18        1      112       62
                                                 11%      11%       8%      13%       5%      16%      14%      10%      11%      11%       4%       8%       8%      18%       3%      12%      10%
                                                                                                E        E                                                             MO                           

   6                                             139      107       15        -       30       97        5       32      106       26        4        2        5       17        4       77       57
                                                  9%       9%       8%                4%      13%       6%       9%       9%       9%      11%      12%       3%      17%      15%       8%       9%
                                                                                               EG                                                                       M                           

   7                                             285      229       23        4       91      184        2       62      222       55        3        4       35       19        1      161      119
                                                 18%      19%      11%      22%      13%      24%       3%      17%      18%      18%       8%      21%      20%      20%       4%      18%      18%
                                                            C                          G       EG                                   K                          O        O                           

   8                                             339      258       45        2      200      126        1       72      266       60        7        2       45       12        -      192      141
                                                 21%      22%      23%      13%      28%      17%       1%      20%      22%      20%      20%       9%      26%      12%               21%      22%
                                                                                      FG        G                                                              N                                    

   9                                             144      104       25        2      107       34        1       36      107       28        4        4       22        3        2       74       68
                                                  9%       9%      13%       9%      15%       4%       1%      10%       9%       9%      11%      24%      13%       3%       8%       8%      11%
                                                                                      FG        G                                                              N                                    

   10 - Completely Agree                         264      182       39        3      207       46        5       59      205       48        9        -       38        5        3      152      106
                                                 17%      15%      20%      14%      29%       6%       7%      16%      17%      16%      25%               22%       5%      13%      17%      16%
                                                                                      FG                                                                       N                                    

   DK/REF                                         62       46       10        2       26       27        2       10       52        6        2        2        6        -        1       40       22
                                                  4%       4%       5%      12%       4%       4%       3%       3%       4%       2%       6%      10%       3%                3%       4%       3%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3E Page 45
                                                                                                                                                                                     (Continued)

B3E. Level of Agreement:  The CRA is efficient in its operations.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                 130       91       13        3        8       72       45       41       89       33        3        3        8       17        8       77       46
                                                  8%       8%       6%      17%       1%      10%      59%      11%       7%      11%       9%      17%       4%      18%      30%       8%       7%
                                                                                                E       EF        I                                                     M        M                  

   NET: Middle 4                                 660      511       66        7      160      451       21      148      510      129       10        7       55       61       12      385      263
                                                 41%      43%      33%      35%      23%      60%      28%      41%      41%      42%      28%      40%      32%      62%      46%      42%      41%
                                                            C                                  EG                                                                       M                           

   NET: Top 3                                    748      544      109        7      514      206        7      167      578      136       21        6      105       20        6      418      315
                                                 47%      46%      55%      36%      73%      27%       9%      46%      47%      45%      57%      33%      61%      20%      21%      45%      49%
                                                                     B                FG        G                                                             NO                                    

   MEAN                                         7.03     7.01     7.29     6.67     8.28     6.28     3.10     6.84     7.08     6.82     7.24     6.60     7.78     5.66     4.82     6.95     7.16
                                                                                      FG        G                                                             NO                                    

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3F Page 46

B3F. Level of Agreement:  The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      47      3     10     18      2      7      8     24     24      2     14     25      9      3     31     40      8     23     25
                                                          3%     3%     3%     3%     2%     4%     4%     3%     3%     1%     2%     5%     2%     5%     3%     3%     2%     2%     4%
                                                                                                                                 J      J                                                 

             1                                            14      0      -      7      1      3      2     11      3      4      7      3      5      -      8     14      -     10      3
                                                          1%     *%            1%     1%     2%     1%     1%     *%     1%     1%     1%     1%            1%     1%            1%     1%
                                                                                                            I                                                                             

             2                                            29      3      5     12      3      5      2     17     12      2      8     17      9      2     19     24      5     19     10
                                                          2%     2%     1%     2%     3%     3%     1%     2%     2%     1%     1%     3%     2%     3%     2%     2%     2%     2%     2%
                                                                                                                                        J                                                 

             3                                            37      2     10     14      3      6      2     21     16      4     17     15     11      1     25     28     10     17     20
                                                          2%     2%     3%     2%     3%     4%     1%     3%     2%     1%     3%     3%     3%     2%     2%     2%     3%     2%     3%
                                                                                                                                 J      J                                                 

             4                                            66      4     12     27      2      7     15     31     35     11     27     24     17      2     44     54     12     35     31
                                                          4%     3%     3%     4%     2%     4%     7%     4%     4%     3%     5%     4%     4%     3%     4%     4%     4%     4%     5%
                                                                                                     E                                                                                    

             5                                           188     12     30     79     18     26     23     94     95     38     72     72     55      8    125    161     27     98     90
                                                         12%    10%     8%    13%    17%    15%    11%    12%    11%     9%    13%    13%    13%    12%    12%    13%     8%    10%    15%
                                                                                C      C      C                                         J                           Q                    R

             6                                           123      5     33     49      9     15     13     51     72     37     45     39     32      5     85     96     28     66     57
                                                          8%     4%     9%     8%     8%     9%     6%     7%     9%     8%     8%     7%     7%     7%     8%     8%     8%     7%     9%
                                                                         B                                                                                                                

             7                                           228     17     62     78     15     21     35    119    109     65     77     76     49      9    167    172     56    136     92
                                                         14%    15%    16%    13%    14%    12%    16%    16%    13%    15%    14%    14%    11%    13%    15%    14%    17%    14%    15%
                                                                                                                                                             M                            

             8                                           338     22     92    114     24     34     51    147    190     93    118    115     92     18    223    254     83    217    120
                                                         21%    19%    25%    19%    22%    20%    24%    19%    23%    22%    21%    21%    21%    28%    21%    20%    25%    22%    20%
                                                                         D                                                                                                                

             9                                           186     20     37     83     10     11     26     97     90     60     74     52     43      5    136    153     33    126     61
                                                         12%    17%    10%    14%     9%     7%    12%    13%    11%    14%    13%    10%    10%     8%    13%    12%    10%    13%    10%
                                                                CEF             F                                         L                                                               

             10 - Completely Agree                       311     26     70    128     21     34     32    145    166    111    101     88     98     11    198    252     59    220     90
                                                         19%    22%    19%    21%    19%    20%    15%    19%    20%    26%    18%    16%    23%    17%    18%    20%    18%    22%    15%
                                                                                                                         KL                                                       S       

             DK/REF                                       32      4     14      5      2      2      6     13     20      4     10     17     11      2     19     19     13     16     16
                                                          2%     3%     4%     1%     2%     1%     3%     2%     2%     1%     2%     3%     3%     3%     2%     1%     4%     2%     3%
                                                                         D                                                              J                                  P              

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3F Page 47
                                                                                                                                                                                     (Continued)

B3F. Level of Agreement:  The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                               127      8     24     51      9     21     14     73     55     12     46     60     34      6     83    105     22     70     58
                                                          8%     7%     6%     8%     8%    12%     7%     9%     7%     3%     8%    11%     8%    10%     8%     8%     7%     7%     9%
                                                                                              C                                  J      J                                                 

             NET: Middle 4                               606     38    137    232     44     68     86    295    311    151    222    210    152     23    421    483    123    335    271
                                                         38%    32%    37%    38%    40%    40%    40%    38%    37%    35%    39%    39%    35%    35%    39%    38%    37%    34%    44%
                                                                                                                                                                                         R

             NET: Top 3                                  834     68    199    324     55     79    109    389    446    263    292    255    233     35    558    659    176    563    271
                                                         52%    58%    53%    53%    50%    47%    51%    51%    54%    61%    51%    47%    54%    52%    52%    52%    53%    57%    44%
                                                                  F                                                      KL                                                       S       

             MEAN                                       7.15   7.48   7.32   7.15   7.08   6.74   7.05   7.06   7.23   7.78   7.08   6.80   7.23   6.99   7.15   7.11   7.29   7.39   6.76
                                                                  F      F                                               KL                                                       S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3F Page 48

B3F. Level of Agreement:  The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       47      38       7      15       3       8       -      15       5      17      11       4       6      17       7      18       9      32
                                                      3%      3%      2%      2%      2%      6%              5%      3%      3%      3%      2%      2%      2%      6%      3%      2%      3%
                                                                                                               D                                                                                

        1                                             14      14       -       7       1       1       -       2       3       3       4       1       3       7       -       5       3       8
                                                      1%      1%              1%      1%      *%              1%      2%      1%      1%      1%      1%      1%              1%      1%      1%

        2                                             29      26       4       9       1       7       1       8       3       6       6       4       8      12       6      11       5      22
                                                      2%      2%      1%      1%      1%      6%      2%      2%      2%      1%      1%      2%      3%      1%      4%      2%      1%      2%
                                                                                              DE                                                                                                

        3                                             37      29       8      19       3       9       -       6       1       5      11       9      10      19      10       7       4      28
                                                      2%      2%      2%      3%      2%      7%              2%      *%      1%      3%      3%      4%      2%      7%      1%      1%      3%
                                                                               I              HI                                                                      NP                        

        4                                             66      58       7      30       4       7       -      16       7      21       9      12      18      35       4      24      12      49
                                                      4%      5%      2%      4%      3%      5%              5%      4%      4%      2%      4%      7%      4%      3%      4%      3%      4%
                                                               C                                                                                       K                                        

        5                                            188     152      32      92      16      10       4      46      21      63      46      30      31     105       9      72      49     125
                                                     12%     13%      9%     12%     11%      8%      7%     13%     12%     12%     11%     11%     12%     12%      7%     13%     13%     11%
                                                               C                                                                                                               O                

        6                                            123     101      21      65      11       8       -      25      14      34      34      21      23      78       8      37      27      86
                                                      8%      8%      6%      9%      8%      6%              7%      8%      7%      8%      8%      9%      9%      6%      7%      7%      8%

        7                                            228     176      50     116      16      21       4      48      22      61      58      48      44     131      25      69      59     155
                                                     14%     15%     13%     16%     12%     16%      7%     14%     12%     12%     14%     18%     17%     15%     19%     13%     15%     14%
                                                                               G               G               G                               J                                                

        8                                            338     257      73     151      34      15      17      76      43     100      94      62      57     181      25     126      87     235
                                                     21%     21%     19%     20%     25%     12%     29%     22%     23%     20%     23%     23%     22%     20%     19%     23%     23%     21%
                                                                               F       F               F       F       F                                                                        

        9                                            186     138      48      94      22      13      14      31      14      43      61      34      33     121      10      54      54     121
                                                     12%     11%     13%     13%     16%     10%     23%      9%      7%      9%     15%     13%     13%     14%      8%     10%     14%     11%
                                                                               I       I              HI                               J                      OP                                

        10 - Completely Agree                        311     187     122     136      24      24      20      58      46     146      71      41      26     165      24     116      65     214
                                                     19%     16%     32%     18%     18%     19%     33%     17%     25%     29%     17%     15%     10%     19%     18%     21%     17%     19%
                                                                       B                             DEH               H     KLM       M                                                        

        DK/REF                                        32      28       4      12       2       6       -       9       2      10       6       3       4      14       3      15       7      23
                                                      2%      2%      1%      2%      2%      5%              3%      1%      2%      2%      1%      2%      2%      2%      3%      2%      2%

        NET: Bottom 4                                127     107      18      50       8      24       1      31      13      32      32      19      27      55      23      41      23      91
                                                      8%      9%      5%      7%      6%     19%      2%      9%      7%      6%      8%      7%     10%      6%     17%      7%      6%      8%
                                                               C               G           DEGHI               G                                                      NP                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3F Page 49
                                                                                                                                                                                     (Continued)

B3F. Level of Agreement:  The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                606     487     110     303      47      45       8     135      65     179     147     110     116     348      47     203     148     416
                                                     38%     40%     29%     41%     34%     35%     13%     40%     36%     35%     36%     41%     44%     39%     36%     37%     39%     38%
                                                               C               G       G       G               G       G                              JK                                        

        NET: Top 3                                   834     582     243     380      80      52      50     165     102     290     227     137     117     468      59     296     205     569
                                                     52%     48%     65%     51%     59%     41%     85%     49%     56%     57%     55%     51%     44%     53%     45%     53%     54%     52%
                                                                       B       F       F           DEFHI               F       M       M                                                        

        MEAN                                        7.15    6.93    7.89    7.19    7.40    6.47    8.51    6.90    7.29    7.42    7.25    7.15    6.70    7.26    6.68    7.16    7.25    7.13
                                                                       B       F       F           DEFHI               F       M       M       M               O                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3F Page 50

B3F. Level of Agreement:  The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        47       27        9        1        2       18       26       13       34        8        3        1        1        4        2       26       18
                                                  3%       2%       5%       5%       *%       2%      35%       4%       3%       2%       9%       5%       1%       4%       8%       3%       3%
                                                                                                E       EF                                                                                          

   1                                              14       10        1        -        1        8        4        4        9        4        1        -        1        2        -       10        3
                                                  1%       1%       1%                *%       1%       5%       1%       1%       1%       2%                1%       2%                1%       *%
                                                                                                E                                                                                                   

   2                                              29       24        2        -        2       17        8        9       20        8        1        1        2        4        1       21        8
                                                  2%       2%       1%                *%       2%      11%       2%       2%       2%       2%       4%       1%       4%       5%       2%       1%
                                                                                                E       EF                                                                                          

   3                                              37       29        3        -        3       26        8       14       23       12        2        -        2        7        2       25       12
                                                  2%       2%       2%                *%       3%      10%       4%       2%       4%       6%                1%       7%       9%       3%       2%
                                                                                                E        E                                                              M                           

   4                                              66       51       11        -        4       52        6       17       49       16        -        2        2        8        5       35       27
                                                  4%       4%       6%                1%       7%       8%       5%       4%       5%                9%       1%       8%      18%       4%       4%
                                                                                                E        E                                                                       M                  

   5                                             188      143       13        4       37      136        6       31      157       26        3        1        8        9        7      124       61
                                                 12%      12%       7%      22%       5%      18%       8%       8%      13%       8%       7%       7%       5%      10%      26%      14%       9%
                                                            C                                  EG                          H                                                     M        Q         

   6                                             123       94       13        -       27       91        1       30       94       27        3        -       16       12        -       75       45
                                                  8%       8%       7%                4%      12%       2%       8%       8%       9%       8%                9%      12%                8%       7%
                                                                                               EG                                                                                                   

   7                                             228      191       13        2       64      147        4       53      173       43        5        3       30       12        -      119      102
                                                 14%      16%       7%      12%       9%      19%       5%      14%      14%      14%      15%      17%      17%      12%               13%      16%
                                                            C                                  EG                                                                                                   

   8                                             338      252       52        4      182      144        3       73      262       64        2        6       44       17        1      191      139
                                                 21%      21%      26%      23%      26%      19%       4%      20%      21%      21%       7%      34%      26%      18%       3%      21%      21%
                                                                                      FG        G                                   K                 K        O        O                           

   9                                             186      138       26        1      129       48        4       37      149       29        5        3       13       13        3       96       86
                                                 12%      12%      13%       8%      18%       6%       6%      10%      12%       9%      13%      19%       7%      13%      12%      10%      13%
                                                                                      FG                                                                                                            

   10 - Completely Agree                         311      210       50        4      247       53        4       74      236       61       11        1       48        9        4      175      134
                                                 19%      18%      25%      19%      35%       7%       5%      20%      19%      20%      29%       5%      27%       9%      15%      19%      21%
                                                                     B                FG                                            L        L                 N                                    

   DK/REF                                         32       22        4        2       10       15        1       10       22        9        1        -        6        1        1       21       10
                                                  2%       2%       2%      11%       1%       2%       1%       3%       2%       3%       3%                4%       2%       4%       2%       2%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3F Page 51
                                                                                                                                                                                     (Continued)

B3F. Level of Agreement:  The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                 127       91       16        1        8       69       46       40       87       31        7        2        7       17        6       81       42
                                                  8%       8%       8%       5%       1%       9%      61%      11%       7%      10%      19%       8%       4%      17%      22%       9%       6%
                                                                                                E       EF        I                                                     M                           

   NET: Middle 4                                 606      479       51        6      132      427       18      131      472      112       11        6       56       41       12      354      235
                                                 38%      40%      26%      34%      19%      56%      23%      36%      38%      37%      29%      33%      32%      42%      44%      39%      36%
                                                            C                                  EG                                                                                                   

   NET: Top 3                                    834      600      127        9      558      245       11      184      648      153       18       11      105       39        8      462      359
                                                 52%      50%      64%      50%      79%      32%      14%      50%      53%      50%      49%      58%      60%      40%      30%      50%      56%
                                                                     B                FG        G                                                             NO                                   P

   MEAN                                         7.15     7.12     7.42     7.15     8.47     6.34     3.14     7.02     7.19     7.05     6.91     6.94     7.83     6.24     5.45     7.04     7.36
                                                                                      FG        G                                                             NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3G Page 52

B3G. Level of Agreement:  The CRA works hard at helping Canadians with their tax and benefits matters.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      46      3      8     20      3      7      6     19     27      -     14     25     13      1     29     40      7     23     23
                                                          3%     3%     2%     3%     3%     4%     3%     2%     3%            3%     5%     3%     1%     3%     3%     2%     2%     4%

             1                                            13      1      1      5      -      3      4      8      5      1      8      4      2      1      9     13      -      8      5
                                                          1%     1%     *%     1%            2%     2%     1%     1%     *%     1%     1%     1%     2%     1%     1%            1%     1%
                                                                                                                                 J                                                        

             2                                            41      2      9     17      5      5      3     23     19      8     13     18     15      3     23     32      9     27     14
                                                          3%     2%     2%     3%     4%     3%     1%     3%     2%     2%     2%     3%     3%     5%     2%     3%     3%     3%     2%

             3                                            57      2     10     27      3      5      9     29     29     11     24     19     16      1     40     49      8     31     27
                                                          4%     2%     3%     4%     2%     3%     4%     4%     3%     3%     4%     4%     4%     1%     4%     4%     3%     3%     4%

             4                                            66      7     16     23      4      5     10     34     32     17     19     28     16      5     45     49     17     35     31
                                                          4%     6%     4%     4%     3%     3%     5%     4%     4%     4%     3%     5%     4%     7%     4%     4%     5%     4%     5%

             5                                           172     16     20     71     10     27     28     94     78     33     57     74     47      6    114    155     17     97     75
                                                         11%    13%     5%    12%     9%    16%    13%    12%     9%     8%    10%    14%    11%     8%    11%    12%     5%    10%    12%
                                                                  C             C             C      C                                  J                           Q                     

             6                                           161      8     46     66     11     15     16     70     92     41     66     51     42      5    113    121     41     92     69
                                                         10%     6%    12%    11%    10%     9%     7%     9%    11%     9%    11%     9%    10%     8%    10%    10%    12%     9%    11%
                                                                         B                                                                                                                

             7                                           253     15     65     93     14     26     41    125    128     88     93     67     55      9    188    193     60    160     93
                                                         16%    13%    17%    15%    13%    15%    19%    16%    15%    20%    16%    12%    13%    13%    17%    15%    18%    16%    15%
                                                                                                                          L                                  M                            

             8                                           325     25     87    113     23     29     49    158    167     80    121    116     85     19    219    249     77    195    130
                                                         20%    21%    23%    18%    21%    17%    23%    21%    20%    19%    21%    21%    20%    29%    20%    20%    23%    20%    21%

             9                                           160     16     40     64      8     16     16     70     90     53     61     44     42      6    111    127     33    112     48
                                                         10%    13%    11%    10%     8%     9%     7%     9%    11%    12%    11%     8%    10%     9%    10%    10%    10%    11%     8%
                                                                                                                          L                                                       S       

             10 - Completely Agree                       254     20     58     98     26     26     26    115    139     96     77     72     86      9    156    205     49    187     67
                                                         16%    17%    16%    16%    23%    16%    12%    15%    17%    22%    14%    13%    20%    13%    14%    16%    15%    19%    11%
                                                                                       G                                 KL                    O                                  S       

             DK/REF                                       51      3     15     14      3      6      9     24     27      4     17     23     12      1     34     35     15     17     33
                                                          3%     2%     4%     2%     3%     4%     4%     3%     3%     1%     3%     4%     3%     2%     3%     3%     5%     2%     5%
                                                                                                                                        J                                                R

             NET: Bottom 4                               158      8     28     69     10     20     22     79     79     20     60     66     46      7    101    134     24     89     68
                                                         10%     7%     8%    11%     9%    12%    10%    10%    10%     5%    11%    12%    11%    10%     9%    11%     7%     9%    11%
                                                                                                                                 J      J                           Q                     

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3G Page 53
                                                                                                                                                                                     (Continued)

B3G. Level of Agreement:  The CRA works hard at helping Canadians with their tax and benefits matters.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Middle 4                               652     46    146    254     39     73     94    323    329    178    234    221    160     25    460    518    135    384    268
                                                         41%    39%    39%    42%    36%    43%    44%    42%    40%    41%    41%    41%    37%    37%    43%    41%    40%    39%    44%

             NET: Top 3                                  739     61    185    274     57     71     90    343    396    228    259    232    212     34    486    580    160    493    246
                                                         46%    52%    49%    45%    52%    42%    42%    45%    48%    53%    45%    43%    49%    51%    45%    46%    48%    50%    40%
                                                                                                                         KL                                                       S       

             MEAN                                       6.91   7.08   7.17   6.82   7.19   6.66   6.71   6.83   6.99   7.53   6.87   6.56   7.00   6.89   6.91   6.86   7.13   7.12   6.57
                                                                       DFG                                               KL                                                       S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3G Page 54

B3G. Level of Agreement:  The CRA works hard at helping Canadians with their tax and benefits matters.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       46      35       9      16       4       5       -      13       7      12       8       8       8      17       5      19       9      27
                                                      3%      3%      3%      2%      3%      4%              4%      4%      2%      2%      3%      3%      2%      4%      3%      2%      2%

        1                                             13      12       1       6       -       2       -       5       -       1       5       1       2       7       2       4       4       8
                                                      1%      1%      *%      1%              2%              1%              *%      1%      *%      1%      1%      2%      1%      1%      1%

        2                                             41      38       3      18       2       6       1       7       7      15      10       4       8      20       3      15       5      32
                                                      3%      3%      1%      2%      1%      5%      2%      2%      4%      3%      2%      2%      3%      2%      2%      3%      1%      3%
                                                               C                                                                                                                                

        3                                             57      50       7      29       6       9       1       9       4      18      12       8      15      32       6      18      13      37
                                                      4%      4%      2%      4%      4%      7%      2%      3%      2%      3%      3%      3%      6%      4%      4%      3%      3%      3%
                                                               C                                                                                                                                

        4                                             66      53      12      27       6       5       1      16      11      21      15      15      12      30       7      29      17      46
                                                      4%      4%      3%      4%      4%      4%      2%      5%      6%      4%      4%      6%      5%      3%      5%      5%      4%      4%

        5                                            172     142      26      80       9      13       1      46      21      43      38      28      40      87      16      66      42     115
                                                     11%     12%      7%     11%      6%     10%      1%     14%     11%      8%      9%     10%     15%     10%     12%     12%     11%     10%
                                                               C               G               G              EG       G                              JK                                        

        6                                            161     131      30      83      10      18       3      33      15      51      37      33      26      91      16      54      33     123
                                                     10%     11%      8%     11%      7%     14%      6%     10%      8%     10%      9%     12%     10%     10%     12%     10%      9%     11%

        7                                            253     200      52     132      28      20      16      40      16      52      75      51      54     170      24      56      64     174
                                                     16%     17%     14%     18%     21%     16%     26%     12%      9%     10%     18%     19%     21%     19%     18%     10%     17%     16%
                                                                              HI      HI              HI                               J       J       J       P       P                        

        8                                            325     236      84     147      32      17      11      80      38     104      91      67      47     174      27     123      86     215
                                                     20%     20%     22%     20%     24%     13%     19%     24%     21%     20%     22%     25%     18%     20%     20%     22%     22%     20%
                                                                                       F                       F                                                                                

        9                                            160     114      46      77      19       9      10      25      21      54      49      26      23     101       6      52      51     103
                                                     10%      9%     12%     10%     14%      7%     17%      7%     11%     11%     12%     10%      9%     11%      4%      9%     13%      9%
                                                                                       H                                                                       O               O       R        

        10 - Completely Agree                        254     151      99     112      21      17      15      46      39     125      58      25      18     138      14      96      47     184
                                                     16%     13%     26%     15%     15%     13%     25%     14%     21%     25%     14%      9%      7%     16%     11%     17%     12%     17%
                                                                       B                                               H     KLM       M                                       O               Q

        DK/REF                                        51      43       7      19       1       7       -      19       4      16      14       4      10      18       7      23      11      34
                                                      3%      4%      2%      3%      1%      5%              6%      2%      3%      3%      1%      4%      2%      5%      4%      3%      3%
                                                                                               E             DEI                                                               N                

        NET: Bottom 4                                158     135      21      68      11      22       3      34      18      46      35      21      32      76      16      56      31     104
                                                     10%     11%      5%      9%      8%     18%      4%     10%     10%      9%      8%      8%     12%      9%     12%     10%      8%      9%
                                                               C                            DEGH                                                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3G Page 55
                                                                                                                                                                                     (Continued)

B3G. Level of Agreement:  The CRA works hard at helping Canadians with their tax and benefits matters.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                652     526     119     321      53      56      21     136      63     166     165     128     133     378      62     205     157     458
                                                     41%     44%     32%     43%     39%     44%     35%     40%     35%     33%     40%     47%     50%     43%     47%     37%     41%     42%
                                                               C               I                                                       J       J      JK       P       P                        

        NET: Top 3                                   739     501     229     336      72      43      36     151      98     283     199     117      89     413      46     270     184     502
                                                     46%     42%     61%     45%     53%     33%     61%     44%     54%     55%     48%     44%     34%     47%     35%     49%     48%     46%
                                                                       B       F       F             DFH       F       F     KLM       M       M               O               O                

        MEAN                                        6.91    6.69    7.65    6.95    7.22    6.26    7.96    6.68    7.04    7.31    7.06    6.79    6.38    7.05    6.41    6.88    6.98    6.94
                                                                       B       F      FH           DEFHI               F      LM       M                       O                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3G Page 56

B3G. Level of Agreement:  The CRA works hard at helping Canadians with their tax and benefits matters.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        46       28        8        1        4       14       26       13       32        9        2        -        1        6        3       27       13
                                                  3%       2%       4%       5%       1%       2%      35%       4%       3%       3%       6%                *%       6%      10%       3%       2%
                                                                                                E       EF                                                              M                           

   1                                              13       11        2        -        1       10        1        4        8        4        1        -        3        1        -       10        2
                                                  1%       1%       1%                *%       1%       1%       1%       1%       1%       2%                2%       1%                1%       *%
                                                                                                E                                                                                                   

   2                                              41       29        7        -        4       25        9        8       34        7        1        -        1        5        1       25       16
                                                  3%       2%       3%                1%       3%      12%       2%       3%       2%       2%                1%       5%       4%       3%       2%
                                                                                                E       EF                                                                                          

   3                                              57       42        6        -        5       41        9       14       43       13        1        1        2        5        5       33       22
                                                  4%       3%       3%                1%       5%      13%       4%       3%       4%       3%       5%       1%       5%      20%       4%       3%
                                                                                                E        E                                                                       M                  

   4                                              66       48       10        1        6       51        6       14       51       11        2        1        2        6        3       43       21
                                                  4%       4%       5%       6%       1%       7%       8%       4%       4%       4%       5%       4%       1%       7%       9%       5%       3%
                                                                                                E        E                                                                                          

   5                                             172      131       18        3       34      116       14       35      136       28        4        2        8       13        6      104       67
                                                 11%      11%       9%      16%       5%      15%      18%      10%      11%       9%      10%      13%       5%      13%      22%      11%      10%
                                                                                                E        E                                                              M        M                  

   6                                             161      128       14        2       32      117        2       33      128       28        3        2        8       16        2      100       57
                                                 10%      11%       7%      10%       4%      15%       2%       9%      10%       9%       8%      13%       5%      17%       7%      11%       9%
                                                                                               EG                                                                       M                           

   7                                             253      201       18        3       90      152        4       68      184       55        5        5       31       22        2      138      109
                                                 16%      17%       9%      14%      13%      20%       5%      19%      15%      18%      13%      27%      18%      23%       6%      15%      17%
                                                            C                          G       EG                                                              O        O                           

   8                                             325      250       35        4      187      127        2       75      250       64        9        2       45       16        1      178      140
                                                 20%      21%      18%      19%      26%      17%       3%      21%      20%      21%      24%      13%      26%      16%       4%      19%      22%
                                                                                      FG        G                                                              O        O                           

   9                                             160      117       31        1      111       45        -       38      121       35        2        1       29        4        1       81       76
                                                 10%      10%      16%       7%      16%       6%               10%      10%      11%       6%       6%      17%       5%       5%       9%      12%
                                                                     B                 F                                                                      NO                                    

   10 - Completely Agree                         254      173       43        4      212       35        -       55      199       45        6        3       39        2        2      147      106
                                                 16%      15%      22%      19%      30%       5%               15%      16%      15%      17%      15%      22%       2%       8%      16%      16%
                                                                     B                 F                                                                      NO                                    

   DK/REF                                         51       36        7        1       22       21        2        8       42        7        1        1        4        2        1       33       16
                                                  3%       3%       3%       3%       3%       3%       3%       2%       3%       2%       2%       5%       2%       2%       3%       4%       2%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3G Page 57
                                                                                                                                                                                     (Continued)

B3G. Level of Agreement:  The CRA works hard at helping Canadians with their tax and benefits matters.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                 158      109       22        1       14       91       45       39      117       33        5        1        7       16        9       95       54
                                                 10%       9%      11%       5%       2%      12%      60%      11%      10%      11%      13%       5%       4%      16%      34%      10%       8%
                                                                                                E       EF                                                              M        M                  

   NET: Middle 4                                 652      507       59        9      161      437       25      150      499      122       13       10       50       58       12      385      254
                                                 41%      43%      30%      46%      23%      58%      33%      41%      41%      40%      37%      56%      29%      59%      44%      42%      39%
                                                            C                                  EG                                                                       M                           

   NET: Top 3                                    739      540      109        8      511      208        2      168      570      143       17        6      112       23        5      406      322
                                                 46%      45%      55%      45%      72%      27%       3%      46%      46%      47%      47%      34%      65%      23%      18%      44%      50%
                                                                     B                FG        G                                                             NO                                   P

   MEAN                                         6.91     6.92     7.13     6.92     8.25     6.14     2.68     6.88     6.93     6.92     6.63     7.00     7.88     5.77     4.82     6.81     7.13
                                                                                      FG        G                                                             NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 58

B3H. Level of Agreement:  It is easy to understand the information the CRA provides taxpayers through tax forms and resources.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      40      3      2     20      2      8      5     19     21      1     15     22     12      3     23     38      2     24     16
                                                          3%     2%     1%     3%     1%     5%     3%     2%     3%     *%     3%     4%     3%     4%     2%     3%     1%     2%     3%
                                                                                C             C                                  J      J                           Q                     

             1                                            29      3      2     12      1      5      6     20      9      6     12      8      9      1     18     27      2     18     11
                                                          2%     3%     *%     2%     1%     3%     3%     3%     1%     1%     2%     1%     2%     2%     2%     2%     1%     2%     2%
                                                                                C                    C      I                                                       Q                     

             2                                            70      5     12     33      4      9      9     35     35     12     24     27     22      3     44     58     12     32     38
                                                          4%     4%     3%     5%     3%     5%     4%     5%     4%     3%     4%     5%     5%     5%     4%     5%     4%     3%     6%
                                                                                                                                                                                         R

             3                                            58      4      8     29      5      3      8     28     29     14     18     24     13      5     41     52      6     33     24
                                                          4%     4%     2%     5%     5%     2%     4%     4%     4%     3%     3%     4%     3%     7%     4%     4%     2%     3%     4%
                                                                               CF                                                                                   Q                     

             4                                            98      3     21     42      7     14     11     48     50     21     31     44     20      5     71     79     19     52     46
                                                          6%     3%     6%     7%     6%     8%     5%     6%     6%     5%     5%     8%     5%     8%     7%     6%     6%     5%     7%
                                                                                B             B                                         J                                                 

             5                                           178     13     37     61     10     20     38     91     86     39     71     64     57      9    110    146     31    105     72
                                                         11%    11%    10%    10%     9%    11%    18%    12%    10%     9%    12%    12%    13%    13%    10%    12%     9%    11%    12%
                                                                                                   CDE                                                                                    

             6                                           167     14     28     69     15     18     24     81     87     51     56     52     29      5    129    139     28    106     61
                                                         10%    12%     8%    11%    14%    10%    11%    10%    10%    12%    10%    10%     7%     8%    12%    11%     8%    11%    10%
                                                                                                                                                             M                            

             7                                           255     15     65     89     17     31     37    123    132     75     97     78     61      9    182    198     57    146    109
                                                         16%    13%    17%    15%    16%    18%    17%    16%    16%    17%    17%    14%    14%    14%    17%    16%    17%    15%    18%

             8                                           280     22     79    102     20     24     33    126    153     84    103     84     77     12    188    210     69    187     93
                                                         17%    19%    21%    17%    18%    14%    15%    16%    18%    20%    18%    16%    18%    18%    17%    17%    21%    19%    15%
                                                                         F                                                                                                        S       

             9                                           146     13     42     55      7     17     12     73     73     39     48     52     43      4     98    109     37     90     56
                                                          9%    11%    11%     9%     7%    10%     5%     9%     9%     9%     8%    10%    10%     6%     9%     9%    11%     9%     9%
                                                                         G                                                                                                                

             10 - Completely Agree                       245     22     65     92     18     20     27    107    138     82     86     71     76     10    156    188     57    171     73
                                                         15%    19%    17%    15%    16%    12%    13%    14%    17%    19%    15%    13%    18%    16%    14%    15%    17%    17%    12%
                                                                                                                          L                                                       S       

             DK/REF                                       34      1     13      8      4      3      5     18     16      6      9     16     12      1     21     21     13     18     16
                                                          2%     1%     4%     1%     3%     2%     2%     2%     2%     1%     2%     3%     3%     1%     2%     2%     4%     2%     3%
                                                                         D                                                                                                 P              

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 59
                                                                                                                                                                                     (Continued)

B3H. Level of Agreement:  It is easy to understand the information the CRA provides taxpayers through tax forms and resources.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                               198     15     24     94     12     24     29    102     96     33     70     81     55     12    126    175     22    108     89
                                                         12%    13%     7%    15%    11%    14%    13%    13%    12%     8%    12%    15%    13%    17%    12%    14%     7%    11%    15%
                                                                  C             C             C      C                           J      J                           Q                    R

             NET: Middle 4                               698     45    151    262     49     82    110    343    355    186    255    238    168     29    492    563    135    410    288
                                                         44%    38%    40%    43%    45%    48%    51%    45%    43%    43%    45%    44%    39%    43%    46%    44%    40%    42%    47%
                                                                                                    BC                                                       M                           R

             NET: Top 3                                  670     57    187    249     45     61     72    306    364    205    237    208    196     26    442    507    163    448    222
                                                         42%    48%    50%    41%    41%    36%    33%    40%    44%    48%    42%    38%    46%    39%    41%    40%    49%    46%    36%
                                                                 FG    DFG                                                L                                                P      S       

             MEAN                                       6.65   6.89   7.21   6.46   6.75   6.28   6.30   6.53   6.76   7.14   6.63   6.35   6.74   6.26   6.66   6.51   7.17   6.83   6.36
                                                                 FG    DFG                                               KL                                                P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 60

B3H. Level of Agreement:  It is easy to understand the information the CRA provides taxpayers through tax forms and resources.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       40      33       7      11       4       7       -       9       8      13       8       6       5      14       7      14       7      26
                                                      3%      3%      2%      2%      3%      5%              3%      4%      2%      2%      2%      2%      2%      5%      3%      2%      2%

        1                                             29      26       3      14       1       6       -       5       3       6       2       4      10      14       4       9       4      22
                                                      2%      2%      1%      2%      1%      4%              2%      2%      1%      *%      1%      4%      2%      3%      2%      1%      2%
                                                               C                                                                                      JK                                        

        2                                             70      60      10      35       6       5       2      15       5      21      11      10      13      40       5      23      12      47
                                                      4%      5%      3%      5%      5%      4%      4%      4%      3%      4%      3%      4%      5%      5%      4%      4%      3%      4%
                                                               C                                                                                                                                

        3                                             58      44      13      30       2       5       -      11       9      19      15      10       9      32       5      21      20      33
                                                      4%      4%      4%      4%      1%      4%              3%      5%      4%      4%      4%      4%      4%      4%      4%      5%      3%

        4                                             98      84      12      40      10       9       -      31       6      26      26      24      14      50       8      37      22      71
                                                      6%      7%      3%      5%      7%      7%              9%      4%      5%      6%      9%      5%      6%      6%      7%      6%      6%
                                                               C                                              DI                                                                                

        5                                            178     140      37      87      15      19       4      38      14      54      43      30      35      94      21      62      40     125
                                                     11%     12%     10%     12%     11%     15%      7%     11%      8%     11%     10%     11%     13%     11%     16%     11%     10%     11%

        6                                            167     129      35      83      10      15       9      33      17      41      46      33      36      98      11      56      42     116
                                                     10%     11%      9%     11%      7%     12%     14%     10%      9%      8%     11%     12%     13%     11%      8%     10%     11%     11%
                                                                                                                                                       J                                        

        7                                            255     194      58     126      25      19       9      49      27      62      69      52      51     155      23      74      64     175
                                                     16%     16%     15%     17%     19%     15%     14%     14%     15%     12%     17%     19%     19%     18%     17%     13%     17%     16%
                                                                                                                                               J       J       P                                

        8                                            280     214      62     124      25      19      19      54      36     103      67      41      50     160      22      93      72     189
                                                     17%     18%     16%     17%     18%     15%     32%     16%     20%     20%     16%     15%     19%     18%     16%     17%     19%     17%
                                                                                                     DFH                                                                                        

        9                                            146     101      42      70      13       7       8      28      20      43      48      22      19      83       9      52      44      97
                                                      9%      8%     11%      9%      9%      5%     14%      8%     11%      8%     12%      8%      7%      9%      7%      9%     11%      9%

        10 - Completely Agree                        245     156      88     114      20      15       8      53      34     107      66      35      18     127      17      98      54     165
                                                     15%     13%     23%     15%     15%     12%     13%     16%     19%     21%     16%     13%      7%     14%     13%     18%     14%     15%
                                                                       B                                                      LM       M       M                                                

        DK/REF                                        34      24       9      11       5       2       1      12       3      14      11       3       3      17       1      16       2      31
                                                      2%      2%      2%      1%      4%      1%      2%      4%      2%      3%      3%      1%      1%      2%      1%      3%      1%      3%
                                                                                                               D                                                                               Q

        NET: Bottom 4                                198     162      33      90      14      23       2      41      25      59      36      30      38     100      20      66      43     128
                                                     12%     13%      9%     12%     10%     18%      4%     12%     14%     11%      9%     11%     14%     11%     15%     12%     11%     12%
                                                               C               G               G               G       G                               K                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 61
                                                                                                                                                                                     (Continued)

B3H. Level of Agreement:  It is easy to understand the information the CRA provides taxpayers through tax forms and resources.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                698     548     142     336      59      62      21     151      65     184     184     138     136     398      62     229     168     488
                                                     44%     45%     38%     45%     44%     48%     36%     45%     35%     36%     45%     51%     52%     45%     47%     41%     44%     44%
                                                               C               I               I               I                       J       J       J                                        

        NET: Top 3                                   670     471     192     308      58      41      35     135      90     254     181      98      86     370      48     242     170     451
                                                     42%     39%     51%     41%     42%     32%     59%     40%     49%     50%     44%     36%     33%     42%     36%     44%     44%     41%
                                                                       B       F                     DFH              FH      LM       M                                                        

        MEAN                                        6.65    6.46    7.27    6.69    6.73    5.97    7.50    6.54    6.88    6.95    6.91    6.51    6.20    6.72    6.26    6.72    6.80    6.64
                                                                       B       F       F             DFH       F       F      LM      LM                                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 62

B3H. Level of Agreement:  It is easy to understand the information the CRA provides taxpayers through tax forms and resources.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        40       30        2        -        4       19       16       19       22       12        6        -        1        5        4       21       15
                                                  3%       2%       1%                *%       2%      21%       5%       2%       4%      15%                1%       5%      14%       2%       2%
                                                                                                E       EF        I                                                                                 

   1                                              29       20        7        -        5       15        9        8       21        8        1        -        1        4        2       19        9
                                                  2%       2%       3%                1%       2%      12%       2%       2%       2%       2%                1%       4%       7%       2%       1%
                                                                                                        EF                                                                                          

   2                                              70       51        4        1       11       49        8       11       58       10        1        -        3        6        1       45       22
                                                  4%       4%       2%       5%       2%       6%      10%       3%       5%       3%       3%                1%       7%       3%       5%       3%
                                                                                                E        E                                                                                          

   3                                              58       44        5        1       10       43        5       15       42       12        1        2        5        6        2       30       28
                                                  4%       4%       3%       5%       1%       6%       6%       4%       3%       4%       2%      10%       3%       6%       6%       3%       4%
                                                                                                E                                                                                                   

   4                                              98       73       14        1       17       70        9       23       75       20        -        3        5        9        5       67       29
                                                  6%       6%       7%       6%       2%       9%      12%       6%       6%       7%               17%       3%       9%      18%       7%       5%
                                                                                                E        E                                                                       M        Q         

   5                                             178      136       15        4       43      112       14       42      136       38        1        2       16       18        5      108       65
                                                 11%      11%       8%      19%       6%      15%      18%      11%      11%      13%       3%       8%       9%      18%      17%      12%      10%
                                                                                                E        E                          K                                                               

   6                                             167      128       23        -       60       94        5       45      120       37        6        1       19       17        2       92       72
                                                 10%      11%      12%                8%      12%       7%      12%      10%      12%      15%       4%      11%      17%       8%      10%      11%
                                                                                                E                                                                                                   

   7                                             255      198       28        2       99      147        2       52      203       47        1        2       35       11        1      144      105
                                                 16%      17%      14%       9%      14%      19%       3%      14%      17%      16%       3%      13%      20%      11%       3%      16%      16%
                                                                                       G       EG                                   K                          O                                    

   8                                             280      206       40        5      152      114        5       53      227       44        6        3       31       10        -      158      120
                                                 17%      17%      20%      24%      22%      15%       6%      15%      18%      14%      18%      16%      18%      10%               17%      19%
                                                                                      FG        G                                                                                                   

   9                                             146      110       21        2      107       33        2       39      106       32        3        4       23        5        3       75       69
                                                  9%       9%      11%      12%      15%       4%       2%      11%       9%      10%       7%      20%      13%       5%       9%       8%      11%
                                                                                      FG                                                                       N                                    

   10 - Completely Agree                         245      174       34        2      189       49        -       51      193       41        9        1       33        5        2      139      103
                                                 15%      15%      17%       9%      27%       6%               14%      16%      13%      26%       5%      19%       5%       8%      15%      16%
                                                                                       F                                                     L                 N                                    

   DK/REF                                         34       23        4        2       13       12        1        8       27        4        2        1        1        2        2       21       10
                                                  2%       2%       2%      10%       2%       2%       2%       2%       2%       1%       6%       6%       1%       2%       6%       2%       2%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 63
                                                                                                                                                                                     (Continued)

B3H. Level of Agreement:  It is easy to understand the information the CRA provides taxpayers through tax forms and resources.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                 198      145       19        2       29      126       37       53      143       42        8        2       10       22        8      115       73
                                                 12%      12%       9%      10%       4%      17%      50%      15%      12%      14%      23%      10%       6%      22%      31%      13%      11%
                                                                                                E       EF                                                              M        M                  

   NET: Middle 4                                 698      534       80        6      218      423       30      161      534      143        7        8       75       55       12      411      271
                                                 44%      45%      40%      34%      31%      56%      40%      44%      43%      47%      20%      44%      43%      56%      46%      45%      42%
                                                                                               EG                                   K                                                               

   NET: Top 3                                    670      490       95        8      448      195        7      143      525      116       18        7       88       20        5      372      292
                                                 42%      41%      48%      45%      63%      26%       9%      39%      43%      38%      51%      40%      50%      20%      18%      40%      45%
                                                                                      FG        G                                                             NO                                    

   MEAN                                         6.65     6.63     6.95     6.71     7.84     5.87     3.30     6.41     6.72     6.43     6.42     6.54     7.36     5.31     4.52     6.56     6.84
                                                                                      FG        G                                                             NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 64

B3_SUM. SUMMARY TABLE: QB3 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             QB3A. The CRA treats taxpayer              1185     83    292    458     80    124    148    564    621    359    430    366    314     51    806    928    257    763    422
             information with complete                   74%    71%    78%    75%    73%    73%    69%    73%    75%    83%    75%    68%    73%    77%    75%    73%    77%    78%    69%
             confidentiality                                             G                                               KL      L                                                S       

             QB3C. The CRA treats taxpayers with         983     69    274    343     65    103    130    477    506    305    360    291    276     34    662    739    244    643    340
             respect                                     61%    59%    73%    56%    59%    60%    60%    62%    61%    71%    63%    54%    64%    51%    61%    58%    73%    65%    55%
                                                                     BDEFG                                               KL      L                                         P      S       

             QB3B. The CRA is hones in dealing with      967     74    224    365     65    100    139    460    507    291    347    300    241     39    674    771    197    615    352
             taxpayers                                   60%    63%    60%    60%    60%    59%    65%    60%    61%    68%    61%    55%    56%    58%    62%    61%    59%    62%    57%
                                                                                                                         KL                                  M                    S       

             QB3F. The CRA can be trusted to do what     834     68    199    324     55     79    109    389    446    263    292    255    233     35    558    659    176    563    271
             is right in administering Canadians'        52%    58%    53%    53%    50%    47%    51%    51%    54%    61%    51%    47%    54%    52%    52%    52%    53%    57%    44%
             taxes and benefits                                   F                                                      KL                                                       S       

             QB3D. The CRA treats taxpayers fairly       825     58    215    302     57     87    105    394    431    268    286    247    226     32    558    634    191    542    283
                                                         52%    49%    57%    49%    52%    51%    49%    51%    52%    62%    50%    45%    52%    48%    52%    50%    57%    55%    46%
                                                                         D                                               KL                                                P      S       

             QB3E. The CRA is efficient in its           748     60    205    267     52     79     85    339    409    229    264    230    216     28    495    572    177    500    248
             operations                                  47%    51%    55%    44%    47%    47%    39%    44%    49%    53%    46%    42%    50%    42%    46%    45%    53%    51%    40%
                                                                  G     DG                                         H     KL                                                P      S       

             QB3G. The CRA works hard at helping         739     61    185    274     57     71     90    343    396    228    259    232    212     34    486    580    160    493    246
             Canadians with their tax and benefit        46%    52%    49%    45%    52%    42%    42%    45%    48%    53%    45%    43%    49%    51%    45%    46%    48%    50%    40%
             matters                                                                                                     KL                                                       S       

             QB3H. It is easy to understand the          670     57    187    249     45     61     72    306    364    205    237    208    196     26    442    507    163    448    222
             information the CRA provides taxpayers      42%    48%    50%    41%    41%    36%    33%    40%    44%    48%    42%    38%    46%    39%    41%    40%    49%    46%    36%
             through tax forms and resources                     FG    DFG                                                L                                                P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 65

B3_SUM. SUMMARY TABLE: QB3 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        QB3A. The CRA treats taxpayer               1185     874     298     564     108      96      48     235     127     388     308     212     191     682      93     394     293     811
        information with complete                    74%     73%     79%     76%     79%     75%     81%     69%     70%     76%     75%     79%     73%     77%     71%     71%     76%     74%
        confidentiality                                                B       H       H                                                                       P                                

        QB3C. The CRA treats taxpayers with          983     688     285     474      86      62      47     194     115     337     261     170     141     561      71     336     237     676
        respect                                      61%     57%     76%     64%     63%     48%     80%     57%     63%     66%     63%     63%     53%     63%     54%     61%     62%     62%
                                                                       B      FH       F           DEFHI               F       M       M       M                                                

        QB3B. The CRA is hones in dealing with       967     689     268     464      88      62      46     198     104     309     262     173     155     551      66     339     255     646
        taxpayers                                    60%     57%     71%     62%     64%     48%     77%     58%     57%     61%     64%     64%     59%     62%     50%     61%     66%     59%
                                                                       B       F       F            DFHI                                                       O               O       R        

        QB3F. The CRA can be trusted to do what      834     582     243     380      80      52      50     165     102     290     227     137     117     468      59     296     205     569
        is right in administering Canadians'         52%     48%     65%     51%     59%     41%     85%     49%     56%     57%     55%     51%     44%     53%     45%     53%     54%     52%
        taxes and benefits                                             B       F       F           DEFHI               F       M       M                                                        

        QB3D. The CRA treats taxpayers fairly        825     576     241     381      79      55      42     167      95     295     206     136     126     458      67     290     207     557
                                                     52%     48%     64%     51%     58%     43%     71%     49%     52%     58%     50%     50%     48%     52%     51%     52%     54%     51%
                                                                       B               F            DFHI                      KM                                                                

        QB3E. The CRA is efficient in its            748     506     234     342      72      45      39     159      85     270     200     119      97     424      48     263     190     509
        operations                                   47%     42%     62%     46%     53%     35%     65%     47%     47%     53%     49%     44%     37%     48%     37%     47%     50%     46%
                                                                       B       F       F            DFHI       F              LM       M                       O               O                

        QB3G. The CRA works hard at helping          739     501     229     336      72      43      36     151      98     283     199     117      89     413      46     270     184     502
        Canadians with their tax and benefit         46%     42%     61%     45%     53%     33%     61%     44%     54%     55%     48%     44%     34%     47%     35%     49%     48%     46%
        matters                                                        B       F       F             DFH       F       F     KLM       M       M               O               O                

        QB3H. It is easy to understand the           670     471     192     308      58      41      35     135      90     254     181      98      86     370      48     242     170     451
        information the CRA provides taxpayers       42%     39%     51%     41%     42%     32%     59%     40%     49%     50%     44%     36%     33%     42%     36%     44%     44%     41%
        through tax forms and resources                                B       F                     DFH              FH      LM       M                                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QB3H Page 66

B3_SUM. SUMMARY TABLE: QB3 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   QB3A. The CRA treats taxpayer                1185      880      152       16      628      493       30      288      895      239       29       16      153       66       16      653      510
   information with complete                     74%      74%      77%      88%      89%      65%      40%      79%      73%      78%      80%      86%      88%      67%      59%      71%      79%
   confidentiality                                                                    FG        G                 I                                           NO                                   P

   QB3C. The CRA treats taxpayers with           983      731      130       12      604      345        8      230      750      189       25       13      131       43       10      541      423
   respect                                       61%      61%      66%      62%      85%      46%      11%      63%      61%      62%      68%      69%      75%      44%      38%      59%      65%
                                                                                      FG        G                                                             NO                                   P

   QB3B. The CRA is hones in dealing with        967      720      126       10      584      346       10      237      729      201       22       13      138       47       13      531      425
   taxpayers                                     60%      60%      63%      51%      83%      46%      14%      65%      59%      66%      61%      69%      80%      48%      46%      58%      66%
                                                                                      FG        G                                                             NO                                   P

   QB3F. The CRA can be trusted to do what       834      600      127        9      558      245       11      184      648      153       18       11      105       39        8      462      359
   is right in administering Canadians'          52%      50%      64%      50%      79%      32%      14%      50%      53%      50%      49%      58%      60%      40%      30%      50%      56%
   taxes and benefits                                                B                FG        G                                                             NO                                   P

   QB3D. The CRA treats taxpayers fairly         825      602      113       10      535      263        5      194      628      161       19       11      115       36        6      454      360
                                                 52%      51%      57%      52%      76%      35%       7%      53%      51%      53%      54%      60%      66%      37%      23%      49%      56%
                                                                                      FG        G                                                             NO                                   P

   QB3E. The CRA is efficient in its             748      544      109        7      514      206        7      167      578      136       21        6      105       20        6      418      315
   operations                                    47%      46%      55%      36%      73%      27%       9%      46%      47%      45%      57%      33%      61%      20%      21%      45%      49%
                                                                     B                FG        G                                                             NO                                    

   QB3G. The CRA works hard at helping           739      540      109        8      511      208        2      168      570      143       17        6      112       23        5      406      322
   Canadians with their tax and benefit          46%      45%      55%      45%      72%      27%       3%      46%      46%      47%      47%      34%      65%      23%      18%      44%      50%
   matters                                                           B                FG        G                                                             NO                                   P

   QB3H. It is easy to understand the            670      490       95        8      448      195        7      143      525      116       18        7       88       20        5      372      292
   information the CRA provides taxpayers        42%      41%      48%      45%      63%      26%       9%      39%      43%      38%      51%      40%      50%      20%      18%      40%      45%
   through tax forms and resources                                                    FG        G                                                             NO                                    

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC1 Page 67

C1. Have you sent in your personal income tax return for 2015?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Yes                                        1486    110    365    562    101    157    192    707    779    395    530    511    392     62   1013   1160    326    904    583
                                                         93%    94%    97%    92%    92%    92%    89%    92%    94%    92%    93%    94%    91%    93%    94%    92%    98%    92%    95%
                                                                       DFG                                                                                                 P             R

             No                                          104      6     10     46      8     13     22     59     45     33     40     28     35      5     62     98      7     76     29
                                                          7%     5%     3%     8%     8%     7%    10%     8%     5%     8%     7%     5%     8%     7%     6%     8%     2%     8%     5%
                                                                                C      C      C      C                                                              Q             S       

             DK/REF                                        9      2      1      4      -      1      2      3      7      2      1      3      2      -      6      9      1      5      4
                                                          1%     1%     *%     1%            1%     1%     *%     1%     *%     *%     1%     1%            1%     1%     *%     1%     1%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC1 Page 68

C1. Have you sent in your personal income tax return for 2015?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Yes                                         1486    1129     339     706     125     114      51     326     157     464     387     256     250     831     123     509     383    1098
                                                     93%     94%     90%     95%     92%     89%     85%     96%     86%     91%     94%     95%     95%     94%     94%     92%    100%    100%
                                                                               I                             FGI                               J       J                                        

        No                                           104      70      35      37      11      12       9      13      22      45      25      13      11      52       6      42       -       -
                                                      7%      6%      9%      5%      8%     10%     15%      4%     12%      9%      6%      5%      4%      6%      5%      8%                
                                                                       B                       H       H              DH      LM                                                                

        DK/REF                                         9       6       2       2       -       2       -       1       3       2       -       1       2       2       2       4       -       -
                                                      1%      1%      1%      *%              1%              *%      1%      *%              *%      1%      *%      1%      1%                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC1 Page 69

C1. Have you sent in your personal income tax return for 2015?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Yes                                          1486     1192      198       19      658      713       64      346     1135      290       35       15      164       92       27      868      590
                                                 93%     100%     100%     100%      93%      94%      84%      95%      92%      95%      97%      84%      95%      94%      98%      94%      91%
                                                                                       G        G                                                                                         Q         

   No                                            104        -        -        -       46       42        9       16       88       13        -        3        8        5        1       48       51
                                                  7%                                  6%       6%      12%       4%       7%       4%               16%       5%       5%       2%       5%       8%
                                                                                                                           H                                                                       P

   DK/REF                                          9        -        -        -        4        1        3        3        6        2        1        -        1        1        -        3        5
                                                  1%                                  1%       *%       4%       1%       1%       1%       3%                1%       1%                *%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC2 Page 70

C2. Did you complete your 2015 tax return on your own, or did you receive help from someone else?
BASE:  Those who sent in their 2015 income tax return

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1486    110    365    562    101    157    192    707    779    395    530    511    392     62   1013   1160    326    904    583

             Unweighted 'N'                             1488    163    364    481    118    184    178    764    724    353    466    618    409     69    991   1162    326    862    626

             Completed on your own                       383     27     63    156     21     52     64    199    184     97    155    118     58     13    306    324     58    227    155
                                                         26%    24%    17%    28%    21%    33%    33%    28%    24%    25%    29%    23%    15%    22%    30%    28%    18%    25%    27%
                                                                                C            CE     CE      I                    L                           M      Q                     

             Received help                              1098     84    300    403     80    104    128    505    594    297    373    392    334     48    704    832    266    674    424
                                                         74%    76%    82%    72%    79%    66%    67%    71%    76%    75%    70%    77%    85%    78%    70%    72%    82%    75%    73%
                                                                  F    DFG            FG                           H                    K      O                           P              

             DK/REF                                        5      -      2      2      -      1      -      3      2      1      1      1      1      -      2      3      2      2      3
                                                          *%            *%     *%            1%            *%     *%     *%     *%     *%     *%            *%     *%     1%     *%     *%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC2 Page 71

C2. Did you complete your 2015 tax return on your own, or did you receive help from someone else?
BASE:  Those who sent in their 2015 income tax return

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1486    1129     339     706     125     114      51     326     157     464     387     256     250     831     123     509     383    1098

        Unweighted 'N'                              1488    1155     315     670     117     117      46     385     145     466     389     256     241     785     125     553     377    1106

        Completed on your own                        383     288      89     223      28      19      13      69      30      75     108      77      87     247      27     105     383       -
                                                     26%     26%     26%     32%     22%     16%     25%     21%     19%     16%     28%     30%     35%     30%     22%     21%    100%        
                                                                            EFHI                                                       J       J       J       P                                

        Received help                               1098     837     249     483      98      94      37     256     127     387     280     179     164     584      95     402       -    1098
                                                     74%     74%     73%     68%     78%     82%     73%     78%     81%     83%     72%     70%     65%     70%     77%     79%            100%
                                                                                       D       D               D       D     KLM                                               N                

        DK/REF                                         5       3       2       -       -       1       1       1       -       2       -       -       -       -       1       2       -       -
                                                      *%      *%      1%                      1%      2%      *%              *%                                      1%      *%                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC2 Page 72

C2. Did you complete your 2015 tax return on your own, or did you receive help from someone else?
BASE:  Those who sent in their 2015 income tax return

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1486     1192      198       19      658      713       64      346     1135      290       35       15      164       92       27      868      590

   Unweighted 'N'                               1488     1184      203       21      654      712       68      334     1149      274       36       18      160       84       25      888      569

   Completed on your own                         383      310       68        4      184      175       12      109      274       95        7        5       56       31        6      183      196
                                                 26%      26%      34%      20%      28%      25%      18%      32%      24%      33%      20%      31%      34%      34%      23%      21%      33%
                                                                     B                                            I                                                                                P

   Received help                                1098      878      130       14      472      536       52      237      857      195       28       10      108       61       20      682      392
                                                 74%      74%      66%      75%      72%      75%      82%      68%      76%      67%      80%      69%      66%      66%      77%      79%      66%
                                                            C                                                              H                                                              Q         

   DK/REF                                          5        3        -        1        2        2        -        -        4        -        -        -        -        -        -        3        2
                                                  *%       *%                5%       *%       *%                         *%                                                             *%       *%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC3 Page 73

C3. From whom did you get help? 
BASE:  Those who received help completing their return

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1098     84    300    403     80    104    128    505    594    297    373    392    334     48    704    832    266    674    424

             Unweighted 'N'                             1106    125    299    346     93    122    121    545    561    270    327    473    347     55    692    841    265    646    460

             Professional tax preparer/accountant        834     58    235    303     63     75     99    403    431    205    293    312    233     35    556    626    208    506    328
                                                         76%    70%    79%    75%    79%    72%    77%    80%    73%    69%    79%    80%    70%    72%    79%    75%    78%    75%    77%
                                                                                                            I                    J      J                    M                            

             Friend/family member                        229     20     58     89     14     23     25     89    140     87     68     68     78     13    137    176     53    144     85
                                                         21%    23%    19%    22%    18%    22%    19%    18%    24%    29%    18%    17%    23%    27%    19%    21%    20%    21%    20%
                                                                                                                   H     KL                                                               

             Volunteer program to help people with        37      5      9     11      2      4      5     13     24      9     12     12     20      1     15     30      7     26     11
             their tax returns                            3%     6%     3%     3%     3%     4%     4%     3%     4%     3%     3%     3%     6%     1%     2%     4%     2%     4%     3%
                                                                                                                                               O                                          

             OTHER                                        14      1      -     11      -      3      -      7      8      5      4      3      5      -      9     14      -     10      5
                                                          1%     1%            3%            3%            1%     1%     2%     1%     1%     2%            1%     2%            1%     1%

             DK/REF                                        5      1      2      1      1      -      -      1      4      -      1      3      3      -      2      3      2      2      3
                                                          *%     1%     1%     *%     2%                   *%     1%            *%     1%     1%            *%     *%     1%     *%     1%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC3 Page 74

C3. From whom did you get help? 
BASE:  Those who received help completing their return

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1098     837     249     483      98      94      37     256     127     387     280     179     164     584      95     402       -    1098

        Unweighted 'N'                              1106     863     231     464      90      96      34     300     117     391     282     183     156     558      97     433       -    1106

        Professional tax preparer/accountant         834     613     210     380      66      89      21     187      87     276     212     143     136     448      89     285       -     834
                                                     76%     73%     84%     79%     67%     95%     57%     73%     69%     71%     76%     80%     83%     77%     93%     71%             76%
                                                                       B     EGI           DEGHI                                               J       J       P      NP                        

        Friend/family member                         229     192      36      98      30       4      14      52      30      85      64      36      25     133       4      90       -     229
                                                     21%     23%     15%     20%     31%      5%     37%     20%     23%     22%     23%     20%     15%     23%      4%     22%             21%
                                                               C               F      DF               F       F       F               M                       O               O                

        Volunteer program to help people with         37      28       9       8       3       -       2      14      10      27       8       1       1       8       2      28       -      37
        their tax returns                             3%      3%      4%      2%      3%              6%      6%      8%      7%      3%      1%      1%      1%      2%      7%              3%
                                                                                                               D       D     KLM                                              NO                

        OTHER                                         14      13       1       8       1       -       -       3       2       6       2       1       3       9       -       4       -      14
                                                      1%      2%      *%      2%      1%                      1%      1%      2%      1%      *%      2%      2%              1%              1%

        DK/REF                                         5       5       -       -       -       -       -       3       2       2       -       1       -       -       1       3       -       5
                                                      *%      1%                                              1%      2%      1%              1%                      1%      1%              *%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC3 Page 75

C3. From whom did you get help? 
BASE:  Those who received help completing their return

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1098      878      130       14      472      536       52      237      857      195       28       10      108       61       20      682      392

   Unweighted 'N'                               1106      883      129       16      471      538       56      230      872      187       28       12      107       56       20      703      376

   Professional tax preparer/accountant          834      691       69       10      359      406       38      175      656      142       20       10       74       49       16      521      289
                                                 76%      79%      53%      71%      76%      76%      74%      74%      77%      73%      72%     100%      68%      80%      78%      77%      74%
                                                            C                                                                                        JK                                             

   Friend/family member                          229      162       52        4       95      112       13       48      180       41        6        -       26       11        4      135       93
                                                 21%      19%      40%      29%      20%      21%      25%      20%      21%      21%      20%               24%      17%      18%      20%      24%
                                                                     B                                                                                                                              

   Volunteer program to help people with          37       26        8        -       14       22        1       13       24       12        1        -        7        4        1       23       13
   their tax returns                              3%       3%       6%                3%       4%       1%       5%       3%       6%       5%                7%       6%       4%       3%       3%

   OTHER                                          14       13        1        -        8        5        2        2       12        1        1        -        1        -        -        6        8
                                                  1%       2%       1%                2%       1%       3%       1%       1%       1%       3%                1%                         1%       2%

   DK/REF                                          5        2        2        -        3        2        1        -        5        -        -        -        -        -        -        5        -
                                                  *%       *%       1%                1%       *%       1%                1%                                                             1%         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC4A Page 76

C4a. How did you file your taxes/How were your taxes filed?
BASE:  Those who sent in their 2015 income tax return

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1486    110    365    562    101    157    192    707    779    395    530    511    392     62   1013   1160    326    904    583

             Unweighted 'N'                             1488    163    364    481    118    184    178    764    724    353    466    618    409     69    991   1162    326    862    626

             By mail                                     198     13     59     65     12     24     25    102     96     65     53     75     63     11    123    144     54    122     76
                                                         13%    12%    16%    12%    12%    15%    13%    14%    12%    16%    10%    15%    16%    18%    12%    12%    17%    14%    13%
                                                                                                                          K             K                                                 

             Online                                     1192     90    275    464     82    121    160    556    635    283    458    413    292     48    835    943    249    714    478
                                                         80%    81%    76%    83%    80%    77%    83%    79%    82%    72%    86%    81%    74%    78%    82%    81%    76%    79%    82%
                                                                                C                    C                          JL      J                    M                            

             Other                                        19      3     11      3      1      1      -     12      6      6      3      7     12      -      6     11      8     10      8
                                                          1%     3%     3%     1%     1%     1%            2%     1%     2%     1%     1%     3%            1%     1%     2%     1%     1%
                                                                         D                                                                     O                                          

             DK/REF                                       78      5     20     29      7     10      7     36     41     40     16     15     25      3     49     62     16     57     21
                                                          5%     4%     5%     5%     7%     6%     4%     5%     5%    10%     3%     3%     6%     4%     5%     5%     5%     6%     4%
                                                                                                                         KL                                                       S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC4A Page 77

C4a. How did you file your taxes/How were your taxes filed?
BASE:  Those who sent in their 2015 income tax return

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1486    1129     339     706     125     114      51     326     157     464     387     256     250     831     123     509     383    1098

        Unweighted 'N'                              1488    1155     315     670     117     117      46     385     145     466     389     256     241     785     125     553     377    1106

        By mail                                      198     144      54      69      26       9      12      52      31      87      54      22      15      94      12      91      68     130
                                                     13%     13%     16%     10%     21%      8%     23%     16%     20%     19%     14%      8%      6%     11%      9%     18%     18%     12%
                                                                                      DF              DF      DF      DF      LM      LM                                      NO       R        

        Online                                      1192     918     258     602      89      93      31     257     113     330     312     226     231     684     106     383     310     878
                                                     80%     81%     76%     85%     71%     82%     61%     79%     72%     71%     81%     88%     92%     82%     86%     75%     81%     80%
                                                                            EGHI              EG               G                       J      JK      JK       P       P                        

        Other                                         19      14       4       4       3       3       -       5       4      13       2       2       1       6       2      10       4      14
                                                      1%      1%      1%      1%      2%      3%              2%      2%      3%      1%      1%      *%      1%      1%      2%      1%      1%
                                                                                                                             KLM                                                                

        DK/REF                                        78      53      24      32       8       8       8      13       9      34      20       7       3      47       4      24       1      76
                                                      5%      5%      7%      4%      6%      7%     16%      4%      6%      7%      5%      3%      1%      6%      3%      5%      *%      7%
                                                                                                       H                      LM       M                                                       Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC4A Page 78

C4a. How did you file your taxes/How were your taxes filed?
BASE:  Those who sent in their 2015 income tax return

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1486     1192      198       19      658      713       64      346     1135      290       35       15      164       92       27      868      590

   Unweighted 'N'                               1488     1184      203       21      654      712       68      334     1149      274       36       18      160       84       25      888      569

   By mail                                       198        -      198        -       87       95       12       43      155       32        8        1       19        8        3      130       66
                                                 13%              100%               13%      13%      18%      12%      14%      11%      22%       4%      12%       9%      13%      15%      11%
                                                                                                                                             L                                            Q         

   Online                                       1192     1192        -        -      526      576       49      286      902      246       24       13      137       82       21      673      497
                                                 80%     100%                        80%      81%      78%      83%      79%      85%      70%      86%      83%      89%      79%      78%      84%
                                                                                                                                                                                                   P

   Other                                          19        -        -       19        8       10        1        4       15        3        1        -        2        -        1       15        3
                                                  1%                       100%       1%       1%       2%       1%       1%       1%       3%                1%                3%       2%       *%
                                                                                                                                                                                          Q         

   DK/REF                                         78        -        -        -       38       32        2       13       63        8        2        1        5        2        1       49       24
                                                  5%                                  6%       5%       3%       4%       6%       3%       6%      10%       3%       2%       5%       6%       4%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC4B Page 79

C4b. Did you pick up a paper copy of this year`s General Income Tax and Benefits Guide?
BASE:  Those who sent in their 2015 income tax return

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1486    110    365    562    101    157    192    707    779    395    530    511    392     62   1013   1160    326    904    583

             Unweighted 'N'                             1488    163    364    481    118    184    178    764    724    353    466    618    409     69    991   1162    326    862    626

             Yes                                         384     26    112    138     27     38     44    179    205     97    114    155    115     18    246    288     96    230    154
                                                         26%    24%    31%    25%    27%    24%    23%    25%    26%    25%    21%    30%    29%    28%    24%    25%    29%    25%    26%
                                                                                                                                        K                                                 

             No                                         1079     83    248    417     72    116    142    521    558    289    408    351    265     44    757    852    227    660    419
                                                         73%    75%    68%    74%    71%    74%    74%    74%    72%    73%    77%    69%    68%    72%    75%    73%    70%    73%    72%
                                                                                C                                                L                           M                            

             DK/REF                                       23      1      5      6      2      2      6      7     16      8      8      5     13      -     10     20      3     14      9
                                                          2%     1%     1%     1%     2%     1%     3%     1%     2%     2%     1%     1%     3%            1%     2%     1%     2%     2%
                                                                                                                                               O                                          

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC4B Page 80

C4b. Did you pick up a paper copy of this year`s General Income Tax and Benefits Guide?
BASE:  Those who sent in their 2015 income tax return

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1486    1129     339     706     125     114      51     326     157     464     387     256     250     831     123     509     383    1098

        Unweighted 'N'                              1488    1155     315     670     117     117      46     385     145     466     389     256     241     785     125     553     377    1106

        Yes                                          384     253     127     149      39      16      14     113      51     167     101      49      30     191      18     170     115     268
                                                     26%     22%     37%     21%     31%     14%     27%     35%     32%     36%     26%     19%     12%     23%     15%     33%     30%     24%
                                                                       B              DF                      DF      DF     KLM      LM       M               O              NO       R        

        No                                          1079     862     204     549      84      96      34     209     103     289     280     205     219     629     101     330     267     809
                                                     73%     76%     60%     78%     67%     84%     67%     64%     66%     62%     72%     80%     87%     76%     82%     65%     70%     74%
                                                               C             EHI            EGHI                                       J      JK     JKL       P       P                        

        DK/REF                                        23      15       8       8       3       2       3       5       3       8       6       2       1      10       3       8       1      21
                                                      2%      1%      2%      1%      2%      2%      6%      1%      2%      2%      2%      1%      1%      1%      3%      2%      *%      2%
                                                                                                                                                                                               Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC4B Page 81

C4b. Did you pick up a paper copy of this year`s General Income Tax and Benefits Guide?
BASE:  Those who sent in their 2015 income tax return

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1486     1192      198       19      658      713       64      346     1135      290       35       15      164       92       27      868      590

   Unweighted 'N'                               1488     1184      203       21      654      712       68      334     1149      274       36       18      160       84       25      888      569

   Yes                                           384      247      113        5      204      157       13       85      300       67       15        3       41       20        4      243      133
                                                 26%      21%      57%      27%      31%      22%      21%      24%      26%      23%      44%      17%      25%      22%      14%      28%      23%
                                                                    BD                 F                                                    JL                                            Q         

   No                                           1079      932       78       13      445      546       50      258      817      219       20       13      120       72       23      608      450
                                                 73%      78%      40%      68%      68%      77%      79%      75%      72%      76%      56%      83%      73%      77%      86%      70%      76%
                                                            C                 C                 E        E                          K                 K                                            P

   DK/REF                                         23       12        7        1        9       10        -        4       18        4        -        -        3        1        -       16        6
                                                  2%       1%       3%       5%       1%       1%                1%       2%       1%                         2%       1%                2%       1%
                                                                     B                                                                                                                              

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC5 Page 82

C5. What would you say is the main reason you did not file your 2015 return online?
BASE:  Those who filed their return by mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                198     13     59     65     12     24     25    102     96     65     53     75     63     11    123    144     54    122     76

             Unweighted 'N'                              203     20     59     57     14     29     24    111     92     57     49     92     67     10    125    149     54    118     85

             Accustomed to doing the whole process        40      3     11     18      3      4      1     19     22     16     10     13      8      4     27     30     10     26     14
             on paper                                    20%    20%    19%    28%    23%    18%     3%    18%    23%    25%    19%    18%    13%    40%    22%    21%    19%    21%    19%
                                                                         G      G                                                                                                         

             Someone else is responsible for filing       38      1     16      8      1      6      5     24     14     17     12      9     11      3     23     22     16     26     12
             (e.g. accountant)                           19%    11%    27%    13%     6%    25%    22%    24%    14%    25%    23%    12%    18%    27%    19%    15%    29%    21%    15%
                                                                         E                                                                                                 P              

             Feelings that electronic filing is too       29      2      9      9      3      3      2     14     16      9      8     12      8      1     20     21      8     15     14
             complicated                                 15%    12%    16%    14%    27%    14%    10%    13%    16%    14%    15%    17%    13%     8%    16%    14%    16%    12%    19%

             You do not have access to a computer at      26      3      6      8      2      2      5     11     14      2      5     16     20      -      6     21      5     10     15
             home                                        13%    25%    10%    12%    15%     9%    20%    11%    15%     4%    10%    21%    31%            5%    14%     9%     8%    20%
                                                                                                                                        J      O                                         R

             Concerns about the security of sending       18      0      7      6      1      1      4     11      8      6      3      8      3      2     13     13      6     10      8
             your tax information to the CRA              9%     4%    11%     9%     8%     4%    15%    11%     8%    10%     6%    10%     5%    17%    11%     9%    10%     9%    10%
             electronically over the Internet        

             You are not comfortable with using           17      1      6      5      1      2      3      6     11      4      1     12      6      -     11     12      5      7     10
             online technology (in general)               9%     4%    10%     8%     5%     8%    11%     6%    12%     5%     2%    15%     9%            9%     9%     9%     6%    13%
                                                                                                                                       JK                                                 

             It seems easier to prepare your return       15      1      6      4      2      1      2      8      7      3      5      6      4      -     11     10      5      7      8
             on paper and submit it on paper              8%     9%    10%     6%    18%     4%     6%     8%     7%     5%     9%     8%     7%            9%     7%     9%     6%    11%

             Wanting to be able to send in your tax       11      -      5      3      1      -      1      7      4      3      5      3      3      -      8      8      3      7      4
             receipts, slips and any other                5%            9%     5%     9%            5%     6%     4%     5%     9%     4%     5%            6%     5%     6%     6%     5%
             documentation along with your return    

             Your tax situation is relatively              8      -      7      1      -      -      1      4      5      2      2      4      2      -      7      4      5      6      3
             straightforward                              4%           12%     1%                   3%     3%     5%     3%     4%     6%     3%            5%     2%     9%     5%     4%
                                                                         D                                                                                                                

             Feelings that tax preparation software        7      -      5      1      -      1      -      4      3      1      2      4      2      -      5      2      5      4      3
             is too expensive                             4%            8%     1%            5%            4%     3%     1%     4%     5%     3%            4%     2%     9%     3%     4%

             Computer or internet access is slow           5      1      1      2      -      1      1      2      3      -      -      5      2      -      2      4      1      1      4
                                                          3%     4%     1%     3%            5%     3%     2%     3%                   7%     4%            2%     3%     2%     1%     5%

             OTHER                                        21      1      7      5      1      4      4      8     13      8     10      3      2      -     19     14      7     18      3
                                                         11%     5%    12%     8%     9%    16%    14%     8%    14%    13%    19%     4%     4%           16%    10%    13%    15%     4%
                                                                                                                                 L                           M                    S       

             No reason                                     9      0      4      3      -      1      1      4      5      3      4      2      6      1      2      7      2      6      3
                                                          5%     4%     7%     5%            2%     3%     4%     6%     5%     7%     3%     9%     8%     2%     5%     4%     5%     4%
                                                                                                                                               O                                          

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC5 Page 83
                                                                                                                                                                                      (Continued)

C5. What would you say is the main reason you did not file your 2015 return online?
BASE:  Those who filed their return by mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             DK/REF                                        6      1      1      1      3      1      -      4      3      2      1      2      2      -      4      5      1      6      1
                                                          3%     7%     1%     2%    23%     2%            4%     3%     3%     2%     3%     4%            3%     4%     2%     5%     1%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC5 Page 84

C5. What would you say is the main reason you did not file your 2015 return online?
BASE:  Those who filed their return by mail

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 198     144      54      69      26       9      12      52      31      87      54      22      15      94      12      91      68     130

        Unweighted 'N'                               203     152      51      71      23      10      10      62      27      88      55      23      16      92      13      96      74     129

        Accustomed to doing the whole process         40      32       8      12       5       3       3       9       8      16       9       7       3      22       3      15      21      20
        on paper                                     20%     22%     15%     18%     17%     34%     27%     18%     25%     19%     17%     32%     22%     23%     23%     16%     30%     15%
                                                                                                                                                                                       R        

        Someone else is responsible for filing        38      32       6      16      10       2       2       4       4      15      16       3       2      27       1       9       -      38
        (e.g. accountant)                            19%     22%     11%     23%     39%     22%     15%      8%     13%     18%     30%     14%     12%     29%     10%     10%             29%
                                                               C               H      HI                                                                      OP                                

        Feelings that electronic filing is too        29      16      13       8       5       2       1      11       3      16       6       4       1      11       3      15       8      21
        complicated                                  15%     11%     24%     11%     19%     19%     10%     22%      8%     18%     11%     16%      6%     12%     30%     16%     12%     16%

        You do not have access to a computer at       26      17       8       3       1       -       2      12       7      16       4       1       -       5       -      21       9      17
        home                                         13%     12%     15%      5%      4%             20%     23%     23%     18%      8%      3%              5%             23%     13%     13%
                                                                                                              DE       D       L                                               N                

        Concerns about the security of sending        18      13       6       8       1       1       1       7       -       5       4       4       2      10       2       6       8      11
        your tax information to the CRA               9%      9%     11%     12%      4%     10%     10%     13%              5%      8%     18%     10%     11%     15%      7%     11%      8%
        electronically over the Internet        

        You are not comfortable with using            17      15       2       4       2       1       -       7       3       8       3       2       -       5       2       9       6      11
        online technology (in general)                9%     10%      4%      6%      9%     17%             13%      8%      9%      6%      8%              5%     20%     10%      9%      8%

        It seems easier to prepare your return        15      11       4       4       3       2       -       4       2       5       4       -       4       7       1       8       9       7
        on paper and submit it on paper               8%      8%      8%      6%     11%     24%              9%      6%      6%      8%             27%      7%      8%      8%     13%      5%

        Wanting to be able to send in your tax        11       6       5       2       1       3       1       1       2       3       4       1       2       3       2       6       4       6
        receipts, slips and any other                 5%      4%      8%      3%      4%     34%     10%      2%      7%      4%      7%      6%     14%      4%     15%      6%      6%      5%
        documentation along with your return                                                  DH                                                                                                

        Your tax situation is relatively               8       5       3       1       1       2       1       3       1       4       2       2       -       3       2       4       4       5
        straightforward                               4%      4%      6%      1%      4%     18%     10%      6%      3%      5%      4%      7%              3%     14%      4%      5%      4%

        Feelings that tax preparation software         7       5       2       3       2       -       -       2       -       1       5       1       -       5       -       2       5       2
        is too expensive                              4%      4%      3%      4%      9%                      3%              1%      9%      7%              5%              3%      8%      1%

        Computer or internet access is slow            5       4       2       -       1       -       -       5       -       2       2       -       1       2       -       4       4       2
                                                      3%      3%      3%              3%                      9%              2%      4%              4%      2%              4%      5%      1%

        OTHER                                         21      11      10      11       1       1       1       1       7      10       5       2       2      10       2       9      11      10
                                                     11%      8%     18%     16%      3%     10%      9%      2%     21%     12%      9%      7%     15%     11%     18%     10%     16%      8%
                                                                              EH                                       H                                                                        

        No reason                                      9       5       4       4       2       -       1       3       -       6       1       1       1       6       -       4       1       8
                                                      5%      3%      8%      6%      7%              8%      5%              6%      2%      5%      4%      6%              4%      2%      6%

        DK/REF                                         6       4       2       4       -       -       -       2       1       3       2       -       1       4       -       3       -       6
                                                      3%      3%      5%      5%                              3%      4%      4%      3%              8%      4%              3%              5%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC5 Page 85

C5. What would you say is the main reason you did not file your 2015 return online?
BASE:  Those who filed their return by mail

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  198        -      198        -       87       95       12       43      155       32        8        1       19        8        3      130       66

   Unweighted 'N'                                203        -      203        -       90       96       12       44      159       34        7        1       22        8        3      134       66

   Accustomed to doing the whole process          40        -       40        -       17       22        1        9       32        9        -        -        8        1        -       27       13
   on paper                                      20%               20%               19%      23%       6%      20%      20%      26%                        39%      11%               21%      20%

   Someone else is responsible for filing         38        -       38        -       16       20        1        6       32        5        1        -        3        2        -       20       17
   (e.g. accountant)                             19%               19%               19%      21%      10%      13%      21%      15%       9%               13%      29%               15%      26%

   Feelings that electronic filing is too         29        -       29        -       11       16        -        7       22        6        1        1        4        1        -       25        4
   complicated                                   15%               15%               13%      17%               17%      14%      18%      11%     100%      19%      11%               19%       7%
                                                                                                                                                     JK                                   Q         

   You do not have access to a computer at        26        -       26        -       16        7        2        7       19        6        1        -        5        1        -       25        1
   home                                          13%               13%               18%       8%      18%      16%      12%      18%      11%               25%      13%               19%       2%
                                                                                       F                                                                                                  Q         

   Concerns about the security of sending         18        -       18        -        5       11        2        4       15        4        -        -        4        -        -       11        6
   your tax information to the CRA                9%                9%                6%      12%      14%       9%       9%      12%                        19%                         9%       9%
   electronically over the Internet        

   You are not comfortable with using             17        -       17        -        7        9        1        6       11        5        1        -        2        1        1       14        3
   online technology (in general)                 9%                9%                8%      10%      11%      14%       7%      15%      12%               12%       9%      21%      11%       4%

   It seems easier to prepare your return         15        -       15        -        6        9        -        4       12        4        -        -        4        -        -       11        4
   on paper and submit it on paper                8%                8%                7%      10%                8%       8%      11%                        18%                         9%       5%

   Wanting to be able to send in your tax         11        -       11        -        3        8        -        4        7        3        -        -        2        1        -        7        4
   receipts, slips and any other                  5%                5%                4%       8%               10%       4%      10%                        10%      16%                6%       5%
   documentation along with your return    

   Your tax situation is relatively                8        -        8        -        3        5        -        3        6        3        -        -        3        -        -        7        1
   straightforward                                4%                4%                4%       5%                7%       4%       9%                        15%                         6%       2%

   Feelings that tax preparation software          7        -        7        -        2        5        -        2        5        2        -        -        1        1        -        4        3
   is too expensive                               4%                4%                2%       6%                4%       3%       5%                         5%       9%                3%       5%

   Computer or internet access is slow             5        -        5        -        3        1        -        2        4        2        -        -        1        1        -        5        -
                                                  3%                3%                3%       1%                4%       2%       5%                         5%       9%                4%         

   OTHER                                          21        -       21        -        8        9        4        8       13        6        1        -        3        1        2        6       14
                                                 11%               11%                9%      10%      35%      19%       8%      18%      17%               16%      11%      49%       5%      21%
                                                                                                                                                                                                   P

   No reason                                       9        -        9        -        6        3        1        5        4        2        3        -        1        -        1        6        3
                                                  5%                5%                7%       3%       6%      11%       3%       5%      40%                3%               30%       5%       5%

   DK/REF                                          6        -        6        -        3        3        -        -        6        -        -        -        -        -        -        2        4
                                                  3%                3%                3%       3%                         4%                                                             1%       7%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC6 Page 86

C6. How likely are you to start sending your returns into the CRA online within, say, the next three years?
BASE:  Those who filed their return by mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                198     13     59     65     12     24     25    102     96     65     53     75     63     11    123    144     54    122     76

             Unweighted 'N'                              203     20     59     57     14     29     24    111     92     57     49     92     67     10    125    149     54    118     85

             0 - Not at all likely                        38      2      8     14      3      6      5     19     19      3     10     24     18      1     19     30      8     10     29
                                                         19%    18%    13%    21%    25%    27%    18%    19%    20%     4%    18%    32%    28%     8%    15%    21%    15%     8%    38%
                                                                                                                                 J      J                                                R

             1                                             5      -      1      3      -      -      1      4      1      1      1      2      2      1      2      4      1      1      4
                                                          2%            2%     5%                   3%     4%     1%     2%     2%     3%     3%     8%     2%     3%     2%     1%     5%

             2                                             8      0      4      3      1      -      1      5      4      7      -      2      1      2      5      6      3      7      2
                                                          4%     4%     6%     4%     7%            3%     5%     4%    10%            2%     2%    16%     4%     4%     5%     5%     2%

             3                                             9      1      2      5      1      2      -      5      4      3      1      4      3      2      5      7      2      7      3
                                                          5%     4%     3%     7%     5%     8%            5%     5%     5%     2%     6%     4%    16%     4%     5%     4%     5%     4%

             4                                             4      1      2      1      -      -      -      3      1      0      1      3      3      -      1      2      2      4      -
                                                          2%    10%     3%     1%                          3%     1%     1%     2%     3%     4%            1%     1%     3%     3%       

             5                                            30      1      8     12      2      4      4     16     13     10      8     13      7      1     21     21      8     19     11
                                                         15%     5%    14%    18%    14%    15%    15%    16%    14%    15%    14%    17%    12%     8%    17%    15%    15%    15%    14%

             6                                            12      -      7      6      -      -      -      5      8      2      5      5      3      1      8      6      7      7      6
                                                          6%           11%     9%                          5%     8%     3%     9%     7%     5%     8%     7%     4%    12%     6%     7%

             7                                            11      1      4      3      1      2      -      2      9      7      3      1      3      1      7      8      3      7      5
                                                          6%     7%     7%     5%    10%     9%            2%    10%    10%     7%     2%     5%     8%     6%     6%     6%     5%     6%
                                                                                                                   H      L                                                               

             8                                            15      -      5      6      -      1      4      7      8      7      3      4      5      1      9     10      5     11      5
                                                          8%            8%     9%            4%    16%     7%     9%    11%     6%     6%     7%    11%     8%     7%     9%     9%     6%

             9                                            14      2      2      3      -      6      2      9      5      6      6      1      4      -     10     12      2     13      1
                                                          7%    14%     3%     4%           24%     8%     9%     5%    10%    11%     1%     7%            8%     8%     3%    10%     2%
                                                                                             CD                           L      L                                                S       

             10 - Very likely                             47      5     16     10      4      3      9     24     23     19     15     13     14      2     32     34     13     36     12
                                                         24%    38%    28%    16%    30%    11%    38%    24%    24%    29%    28%    18%    22%    17%    26%    24%    24%    29%    15%
                                                                  F      F                           F                                                                            S       

             DK/REF                                        3      -      1      1      1      1      -      2      1      -      -      2      1      -      3      3      1      3      -
                                                          2%            1%     1%     8%     2%            2%     1%                   3%     1%            2%     2%     2%     3%       

             NET: Bottom 4                                61      3     15     24      4      8      6     33     28     13     12     32     23      5     31     47     14     24     37
                                                         31%    26%    25%    37%    37%    35%    24%    32%    29%    21%    22%    43%    37%    48%    25%    33%    25%    20%    49%
                                                                                                                                       JK                                                R

             NET: Middle 4                                57      3     21     22      3      6      4     26     31     19     17     22     17      3     38     38     20     36     21
                                                         29%    21%    35%    33%    24%    24%    15%    26%    32%    29%    32%    29%    26%    24%    31%    26%    36%    29%    28%
                                                                         G                                                                                                                

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC6 Page 87
                                                                                                                                                                                      (Continued)

C6. How likely are you to start sending your returns into the CRA online within, say, the next three years?
BASE:  Those who filed their return by mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Top 3                                   77      7     23     19      4      9     15     40     36     33     24     19     23      3     51     57     20     59     17
                                                         39%    52%    39%    28%    30%    39%    62%    39%    38%    50%    46%    25%    36%    28%    41%    39%    37%    48%    23%
                                                                                                     D                    L      L                                                S       

             MEAN                                       5.60   6.39   6.00   4.86   5.17   5.31   6.59   5.49   5.71   6.74   6.24   4.24   5.05   4.86   5.99   5.51   5.82   6.62   3.99
                                                                                                                          L      L                                                S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC6 Page 88

C6. How likely are you to start sending your returns into the CRA online within, say, the next three years?
BASE:  Those who filed their return by mail

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 198     144      54      69      26       9      12      52      31      87      54      22      15      94      12      91      68     130

        Unweighted 'N'                               203     152      51      71      23      10      10      62      27      88      55      23      16      92      13      96      74     129

        0 - Not at all likely                         38      35       3       8       1       2       -      21       6      19      10       2       2       9       3      25      18      20
                                                     19%     24%      6%     11%      6%     17%             41%     20%     22%     18%      8%     15%     10%     28%     28%     26%     16%
                                                               C                                             DEI                                                               N                

        1                                              5       5       -       1       1       1       -       2       -       -       2       1       1       1       1       3       2       2
                                                      2%      3%              2%      3%     14%              3%                      3%      5%      8%      1%      8%      3%      4%      2%

        2                                              8       7       1       3       3       1       -       2       -       4       1       -       1       5       2       2       2       6
                                                      4%      5%      2%      5%     10%     10%              3%              5%      2%              6%      5%     15%      2%      3%      5%

        3                                              9       7       3       2       4       -       -       4       -       4       4       1       -       5       -       5       6       4
                                                      5%      5%      5%      3%     14%                      8%              4%      7%      5%              5%              5%      8%      3%

        4                                              4       3       1       2       -       -       -       1       1       3       -       1       0       2       -       2       1       3
                                                      2%      2%      2%      3%                              2%      3%      3%              4%      3%      2%              2%      1%      2%

        5                                             30      23       7      11       5       1       2       9       1       9      13       4       2      16       1      12       9      21
                                                     15%     16%     12%     16%     20%     14%     18%     18%      4%     10%     25%     20%     12%     17%     10%     13%     13%     16%
                                                                               I                               I                       J                                                        

        6                                             12       9       3       5       3       -       1       2       1       5       4       1       -       7       -       5       4       8
                                                      6%      6%      6%      7%     12%             10%      4%      3%      6%      8%      7%              7%              6%      6%      7%

        7                                             11       8       3       4       1       -       1       -       5       6       -       3       1       9       -       2       2       9
                                                      6%      6%      6%      6%      5%              7%             17%      7%             15%      6%     10%              3%      4%      7%
                                                                                                                                                               P                                

        8                                             15       9       6       4       3       -       4       3       3       5       3       2       1       6       -       9       5      11
                                                      8%      7%     11%      5%     10%             31%      5%      8%      6%      7%      8%      6%      7%             10%      7%      8%

        9                                             14       9       5       7       2       1       -       -       4       6       5       2       1       9       1       4       5       9
                                                      7%      6%      9%     10%      9%      9%                     13%      7%     10%      8%      6%     10%      7%      5%      8%      7%

        10 - Very likely                              47      27      21      20       3       3       4       7      10      26       8       3       6      22       4      22      14      33
                                                     24%     19%     39%     29%     11%     36%     34%     14%     32%     30%     15%     15%     38%     23%     32%     24%     21%     26%
                                                                       B      EH                                               K                                                                

        DK/REF                                         3       1       2       3       -       -       -       1       -       -       3       1       -       3       -       1       -       3
                                                      2%      1%      4%      4%                              2%                      5%      3%              3%              1%              3%

        NET: Bottom 4                                 61      54       7      14       8       4       -      28       6      27      16       4       4      20       6      34      28      33
                                                     31%     37%     12%     20%     33%     41%             55%     20%     31%     30%     19%     29%     21%     51%     38%     41%     25%
                                                               C                                              DI                                                       N       N       R        

        NET: Middle 4                                 57      43      14      22      10       1       4      12       8      23      18      10       3      34       1      21      16      41
                                                     29%     30%     26%     32%     37%     14%     35%     24%     26%     26%     33%     47%     21%     36%     10%     23%     24%     31%
                                                                                                                                                               O                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC6 Page 89
                                                                                                                                                                                      (Continued)

C6. How likely are you to start sending your returns into the CRA online within, say, the next three years?
BASE:  Those who filed their return by mail

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Top 3                                    77      45      31      30       8       4       7      10      17      38      17       7       8      37       4      35      24      53
                                                     39%     31%     58%     44%     31%     45%     65%     19%     53%     43%     32%     32%     50%     40%     39%     38%     35%     41%
                                                                       B       H                       H               H                                                                        

        MEAN                                        5.60    4.94    7.41    6.40    5.48    5.45    7.88    3.44    6.70    5.81    5.24    6.00    6.15    6.24    4.70    5.11    4.95    5.94
                                                                       B       H       H              EH               H                                       P                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC6 Page 90

C6. How likely are you to start sending your returns into the CRA online within, say, the next three years?
BASE:  Those who filed their return by mail

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  198        -      198        -       87       95       12       43      155       32        8        1       19        8        3      130       66

   Unweighted 'N'                                203        -      203        -       90       96       12       44      159       34        7        1       22        8        3      134       66

   0 - Not at all likely                          38        -       38        -       14       15        8       10       28        6        2        -        2        4        1       33        5
                                                 19%               19%               16%      16%      66%      23%      18%      20%      29%               11%      44%      21%      25%       7%
                                                                                                        EF                                                                                Q         

   1                                               5        -        5        -        3        2        -        -        5        -        -        -        -        -        -        5        -
                                                  2%                2%                3%       2%                         3%                                                             4%         

   2                                               8        -        8        -        2        6        -        3        6        3        -        -        2        1        -        6        2
                                                  4%                4%                2%       7%                6%       4%       8%                         9%      11%                5%       3%

   3                                               9        -        9        -        2        7        -        -        9        -        -        -        -        -        -        9        1
                                                  5%                5%                2%       7%                         6%                                                             7%       1%
                                                                                                                                                                                          Q         

   4                                               4        -        4        -        1        3        0        2        2        2        -        -        2        -        -        3        1
                                                  2%                2%                1%       3%       4%       4%       1%       5%                         9%                         2%       1%

   5                                              30        -       30        -       13       15        1        6       24        4        1        1        3        1        -       18       11
                                                 15%               15%               15%      16%      10%      14%      15%      13%      12%     100%      16%      15%               14%      17%
                                                                                                                                                     JK                                             

   6                                              12        -       12        -        6        7        -        4        9        4        -        -        4        -        -        6        7
                                                  6%                6%                7%       7%                9%       5%      12%                        20%                         4%      10%

   7                                              11        -       11        -        3        7        -        1       10        1        -        -        -        -        1        8        3
                                                  6%                6%                3%       8%                2%       7%       3%                                          30%       6%       5%

   8                                              15        -       15        -        3       12        -        3       13        3        -        -        1        -        2        9        6
                                                  8%                8%                4%      13%                6%       8%       8%                         5%               49%       7%       8%
                                                                                                E                                                                                                   

   9                                              14        -       14        -        7        7        -        4       10        4        1        -        1        3        -        6        8
                                                  7%                7%                8%       7%               10%       6%      11%       9%                5%      31%                4%      11%

   10 - Very likely                               47        -       47        -       30       15        2       11       37        6        4        -        5        -        -       26       22
                                                 24%               24%               35%      16%      20%      26%      24%      19%      50%               26%                        20%      33%
                                                                                       F                                                                                                            

   DK/REF                                          3        -        3        -        3        -        -        -        3        -        -        -        -        -        -        2        2
                                                  2%                2%                4%                                  2%                                                             1%       3%

   NET: Bottom 4                                  61        -       61        -       21       30        8       13       48        9        2        -        4        5        1       52        8
                                                 31%               31%               24%      31%      66%      29%      31%      28%      29%               20%      55%      21%      40%      11%
                                                                                                        EF                                                                                Q         

   NET: Middle 4                                  57        -       57        -       22       31        2       12       45       11        1        1        9        1        1       35       22
                                                 29%               29%               26%      33%      14%      29%      29%      34%      12%     100%      44%      15%      30%      27%      33%
                                                                                                                                                     JK                                             

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QC6 Page 91
                                                                                                                                                                                      (Continued)

C6. How likely are you to start sending your returns into the CRA online within, say, the next three years?
BASE:  Those who filed their return by mail

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Top 3                                     77        -       77        -       40       34        2       18       59       12        5        -        7        3        2       40       35
                                                 39%               39%               46%      36%      20%      42%      38%      38%      59%               35%      31%      49%      31%      53%
                                                                                       G                                                                                                           P

   MEAN                                         5.60        -     5.60        -     6.29     5.45     2.67     5.61     5.59     5.52     6.39     5.00     5.92     3.72     6.06     4.84     7.12
                                                                                       G        G                                                                                                  P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC7A Page 92

C7A. Did you start filing your tax return online within the past three years?
BASE:  Those who filed their return online

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1192     90    275    464     82    121    160    556    635    283    458    413    292     48    835    943    249    714    478

             Unweighted 'N'                             1184    131    273    397     95    142    146    597    587    249    400    497    298     55    815    937    247    678    506

             Yes                                         746     51    169    294     53     79    101    345    402    186    278    259    201     25    509    595    151    441    305
                                                         63%    57%    61%    63%    65%    65%    63%    62%    63%    66%    61%    63%    69%    53%    61%    63%    61%    62%    64%
                                                                                                                                              NO                                          

             No                                          420     36     97    162     27     42     56    193    227     92    172    142     84     20    310    331     89    258    162
                                                         35%    41%    35%    35%    33%    35%    35%    35%    36%    33%    38%    34%    29%    41%    37%    35%    36%    36%    34%
                                                                                                                                                             M                            

             DK/REF                                       25      2     10      9      2      1      2     18      7      5      8     12      6      3     16     17      9     15     10
                                                          2%     2%     3%     2%     2%     *%     1%     3%     1%     2%     2%     3%     2%     6%     2%     2%     3%     2%     2%
                                                                         F                                  I                                                                             

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC7A Page 93

C7A. Did you start filing your tax return online within the past three years?
BASE:  Those who filed their return online

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1192     918     258     602      89      93      31     257     113     330     312     226     231     684     106     383     310     878

        Unweighted 'N'                              1184     931     237     563      84      95      28     302     104     329     312     223     221     640     106     418     298     883

        Yes                                          746     567     174     377      53      59      21     164      69     224     201     137     125     415      74     250     201     542
                                                     63%     62%     68%     63%     60%     63%     69%     64%     61%     68%     64%     61%     54%     61%     70%     65%     65%     62%
                                                                                                                               M       M                                                        

        No                                           420     331      80     217      33      31      10      83      41      99     102      85     103     259      29     122     108     312
                                                     35%     36%     31%     36%     38%     34%     31%     32%     37%     30%     33%     37%     44%     38%     27%     32%     35%     36%
                                                                                                                                                      JK      OP                                

        DK/REF                                        25      20       4       9       2       3       -      10       2       7       9       4       4       9       4      11       1      24
                                                      2%      2%      1%      1%      2%      3%              4%      2%      2%      3%      2%      2%      1%      3%      3%      *%      3%
                                                                                                               D                                                                               Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC7A Page 94

C7A. Did you start filing your tax return online within the past three years?
BASE:  Those who filed their return online

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1192     1192        -        -      526      576       49      286      902      246       24       13      137       82       21      673      497

   Unweighted 'N'                               1184     1184        -        -      516      572       53      273      908      229       26       15      130       75       20      686      476

   Yes                                           746      746        -        -      324      368       32      157      587      133       14        8       71       44       15      419      313
                                                 63%      63%                        62%      64%      66%      55%      65%      54%      57%      62%      52%      54%      71%      62%      63%
                                                                                                                           H                                                                        

   No                                            420      420        -        -      189      199       17      125      294      109       11        4       63       38        6      238      176
                                                 35%      35%                        36%      35%      34%      44%      33%      44%      43%      34%      46%      46%      29%      35%      35%
                                                                                                                  I                                                                                 

   DK/REF                                         25       25        -        -       13        9        -        4       21        4        -        1        3        1        -       16        8
                                                  2%       2%                         2%       2%                2%       2%       2%                5%       2%       1%                2%       2%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC7B Page 95

C7B. What would you say is the main reason that you changed to online filing?
BASE:  Those who began filing online in the past 3 years

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                746     51    169    294     53     79    101    345    402    186    278    259    201     25    509    595    151    441    305

             Unweighted 'N'                              737     74    167    248     63     92     93    366    371    163    240    311    203     28    496    587    150    417    320

             Convenient / easier / ease of use           375     32     63    160     24     37     58    176    199    121    133    111     82     16    271    319     57    250    126
                                                         50%    63%    38%    55%    45%    47%    58%    51%    50%    65%    48%    43%    41%    64%    53%    54%    38%    57%    41%
                                                                CEF             C                    C                   KL                           M      M      Q             S       

             Faster / quicker / more efficient           270     12     91     91     12     26     37    121    149     61    127     76     75      6    186    184     86    167    103
                                                         36%    24%    54%    31%    23%    34%    37%    35%    37%    33%    46%    29%    37%    25%    37%    31%    57%    38%    34%
                                                                     BDEFG                                                      JL                                         P              

             Accountant / bookkeeper recommended         138      9     24     64     11     16     15     64     75     11     57     69     44      4     88    116     22     62     76
                                                         19%    18%    14%    22%    21%    20%    14%    18%    19%     6%    20%    27%    22%    17%    17%    20%    15%    14%    25%
                                                                                                                                 J      J                                                R

             Dislike physical paperwork                   57      2     17     21      5      8      4     24     33     19     20     16      9      1     46     41     16     38     18
                                                          8%     4%    10%     7%     9%    10%     4%     7%     8%    10%     7%     6%     5%     5%     9%     7%    10%     9%     6%
                                                                                                                                                             M                            

             More accessible (general)                    51      7      9     16      4      8      8     26     25     16     13     21     12      4     35     42      9     30     21
                                                          7%    13%     6%     5%     7%    10%     8%     8%     6%     9%     5%     8%     6%    15%     7%     7%     6%     7%     7%
                                                                  D                                                                                                                       

             Family member / friend recommended           33      5      8     11      1      3      4     14     19      7      6     20     17      -     16     26      7     17     16
                                                          4%    10%     5%     4%     3%     4%     4%     4%     5%     4%     2%     8%     8%            3%     4%     5%     4%     5%
                                                                                                                                        K      O                                          

             OTHER                                        13      0      3      4      2      2      2      6      7      2      4      6      4      1      8     10      3      5      8
                                                          2%     1%     2%     1%     3%     2%     2%     2%     2%     1%     1%     2%     2%     4%     2%     2%     2%     1%     3%

             No reason                                    17      -      8      4      1      1      4      8      9      8      4      5      4      -     13     10      7     13      4
                                                          2%            5%     1%     1%     1%     4%     2%     2%     4%     2%     2%     2%            3%     2%     5%     3%     1%

             DK/REF                                        9      -      2      3      3      -      1      4      6      3      2      3      5      -      4      7      2      4      5
                                                          1%            1%     1%     6%            1%     1%     1%     2%     1%     1%     2%            1%     1%     1%     1%     2%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC7B Page 96

C7B. What would you say is the main reason that you changed to online filing?
BASE:  Those who began filing online in the past 3 years

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 746     567     174     377      53      59      21     164      69     224     201     137     125     415      74     250     201     542

        Unweighted 'N'                               737     571     161     350      52      59      19     192      62     221     200     131     121     387      72     270     195     539

        Convenient / easier / ease of use            375     282      91     203      27      31      17      66      31     108     100      77      64     232      31     109     141     233
                                                     50%     50%     52%     54%     50%     53%     78%     40%     45%     48%     50%     56%     51%     56%     42%     43%     70%     43%
                                                                               H                    DEHI                                                      OP                       R        

        Faster / quicker / more efficient            270     201      65     151      17      19       9      52      21      76      85      55      40     163      28      77      80     189
                                                     36%     36%     37%     40%     32%     32%     43%     32%     30%     34%     43%     40%     32%     39%     38%     31%     40%     35%
                                                                                                                                                               P                                

        Accountant / bookkeeper recommended          138     108      30      54      12      14       2      44      12      46      29      25      26      51      25      61       6     131
                                                     19%     19%     17%     14%     23%     23%      8%     27%     17%     21%     14%     18%     21%     12%     34%     24%      3%     24%
                                                                                                              DG                                                       N       N               Q

        Dislike physical paperwork                    57      37      19      23       9       5       1       9       9      21      16      11       6      28       8      21      11      46
                                                      8%      6%     11%      6%     17%      9%      4%      6%     13%     10%      8%      8%      5%      7%     11%      8%      5%      8%
                                                                                      DH                                                                                                        

        More accessible (general)                     51      37      14      27       2       5       1      12       4      12      13       8      14      28       6      17      25      26
                                                      7%      6%      8%      7%      3%      9%      4%      7%      6%      5%      7%      6%     11%      7%      8%      7%     12%      5%
                                                                                                                                                                                       R        

        Family member / friend recommended            33      27       6       9       4       -       -      17       3      12       9       4       3      10       1      21       3      30
                                                      4%      5%      3%      2%      7%                     11%      4%      6%      5%      3%      2%      2%      2%      8%      1%      6%
                                                                                                               D                                                              NO               Q

        OTHER                                         13      11       2       6       1       2       -       4       0       5       4       2       1       7       2       3       4      10
                                                      2%      2%      1%      2%      2%      3%              2%      1%      2%      2%      2%      1%      2%      3%      1%      2%      2%

        No reason                                     17       7      10      11       2       -       1       2       1      10       4       -       3      11       1       5       2      15
                                                      2%      1%      6%      3%      4%              6%      1%      1%      4%      2%              2%      3%      1%      2%      1%      3%
                                                                       B                                                                                                                       Q

        DK/REF                                         9       9       -       3       -       -       -       4       2       4       2       -       2       3       -       6       1       8
                                                      1%      2%              1%                              3%      2%      2%      1%              2%      1%              2%      1%      2%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QC7B Page 97

C7B. What would you say is the main reason that you changed to online filing?
BASE:  Those who began filing online in the past 3 years

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  746      746        -        -      324      368       32      157      587      133       14        8       71       44       15      419      313

   Unweighted 'N'                                737      737        -        -      317      363       35      147      588      121       15        9       67       38       14      427      297

   Convenient / easier / ease of use             375      375        -        -      165      188       15       73      301       62        6        5       33       23        5      170      200
                                                 50%      50%                        51%      51%      45%      47%      51%      46%      40%      61%      47%      53%      34%      40%      64%
                                                                                                                                                                                                   P

   Faster / quicker / more efficient             270      270        -        -      127      128        9       60      210       50        7        3       35       10        4      138      120
                                                 36%      36%                        39%      35%      28%      38%      36%      38%      49%      35%      49%      22%      27%      33%      38%
                                                                                                                                                               N                                    

   Accountant / bookkeeper recommended           138      138        -        -       57       72        7       31      107       27        2        3       11       11        3       97       40
                                                 19%      19%                        17%      19%      22%      20%      18%      20%      13%      39%      16%      24%      23%      23%      13%
                                                                                                                                                                                          Q         

   Dislike physical paperwork                     57       57        -        -       32       22        2       11       45       11        -        1        5        6        -       23       34
                                                  8%       8%                        10%       6%       5%       7%       8%       8%               11%       7%      13%                5%      11%
                                                                                                                                                                                                   P

   More accessible (general)                      51       51        -        -       23       23        3       12       39       10        1        2        8        1        1       28       22
                                                  7%       7%                         7%       6%      10%       8%       7%       7%       5%      21%      11%       2%       9%       7%       7%

   Family member / friend recommended             33       33        -        -       14       15        2        6       27        4        2        -        2        -        2       26        6
                                                  4%       4%                         4%       4%       6%       4%       5%       3%      13%                2%               16%       6%       2%
                                                                                                                                                                                          Q         

   OTHER                                          13       13        -        -        5        6        1        2       10        2        -        -        2        -        -        9        4
                                                  2%       2%                         2%       2%       3%       1%       2%       2%                         3%                         2%       1%

   No reason                                      17       17        -        -       10        5        1        3       14        3        -        -        1        2        -       12        5
                                                  2%       2%                         3%       1%       3%       2%       2%       2%                         1%       4%                3%       2%

   DK/REF                                          9        9        -        -        2        5        1        4        6        3        1        -        1        -        2        9        -
                                                  1%       1%                         1%       1%       4%       2%       1%       2%       7%                2%               12%       2%         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QD1 Page 98

D1. In the last 12 months, have you contacted the CRA, other than for sending in personal or business tax returns? 
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Yes                                         365     18     80    158     28     41     40    157    209     99    140    112     76     19    265    291     75    238    128
                                                         23%    15%    21%    26%    26%    24%    18%    20%    25%    23%    25%    21%    18%    28%    25%    23%    22%    24%    21%
                                                                               BG      B      B                    H                                         M                            

             No                                         1229     99    292    452     82    130    176    610    619    329    430    428    353     48    812    974    256    744    485
                                                         77%    84%    78%    74%    74%    76%    82%    79%    75%    77%    75%    79%    82%    72%    75%    77%    77%    76%    79%
                                                                  D                                  D      I                                  O                                          

             DK/REF                                        5      1      3      1      -      -      -      2      3      2      -      2      1      -      4      2      3      2      3
                                                          *%     1%     1%     *%                          *%     *%     *%            *%     *%            *%     *%     1%     *%     *%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                      Table QD1 Page 99

D1. In the last 12 months, have you contacted the CRA, other than for sending in personal or business tax returns? 
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Yes                                          365     269      92     171      28      47       8      66      43     106      94      64      71     209      37     114     109     237
                                                     23%     22%     24%     23%     21%     37%     14%     19%     23%     21%     23%     24%     27%     24%     28%     20%     29%     22%
                                                                                           DEGHI                                                                                       R        

        No                                          1229     933     282     572     108      81      50     272     139     402     317     205     192     675      95     437     274     857
                                                     77%     77%     75%     77%     79%     63%     85%     80%     76%     79%     77%     76%     73%     76%     72%     79%     71%     78%
                                                                               F       F               F       F       F                                                                       Q

        DK/REF                                         5       3       2       1       -       -       1       2       1       2       1       -       1       1       -       4       -       4
                                                      *%      *%      1%      *%                      2%      1%      1%      *%      *%              *%      *%              1%              *%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD1 Page 100

D1. In the last 12 months, have you contacted the CRA, other than for sending in personal or business tax returns? 
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Yes                                           365      286       43        4      161      173       24      365        -      305       36       18      173       98       27      189      167
                                                 23%      24%      22%      22%      23%      23%      31%     100%              100%     100%     100%     100%     100%     100%      21%      26%
                                                                                                                                                                                                   P

   No                                           1229      902      155       15      547      581       52        -     1229        -        -        -        -        -        -      727      477
                                                 77%      76%      78%      78%      77%      77%      69%              100%                                                            79%      74%
                                                                                                                                                                                          Q         

   DK/REF                                          5        3        -        -        -        3        -        -        -        -        -        -        -        -        -        3        2
                                                  *%       *%                                  *%                                                                                        *%       *%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QD2A Page 101

D2A. In which way have you most recently contacted the CRA in the past 12 months?
BASE:  Those who have contacted CRA in the past 12 months

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                365     18     80    158     28     41     40    157    209     99    140    112     76     19    265    291     75    238    128

             Unweighted 'N'                              353     26     81    134     31     46     35    167    186     85    121    133     74     19    254    278     75    221    132

             By telephone                                305     16     62    132     24     35     34    122    183     88    121     84     65     16    221    245     60    201    104
                                                         83%    88%    78%    84%    87%    87%    87%    78%    87%    89%    86%    75%    86%    86%    83%    84%    79%    84%    82%
                                                                                                                   H      L      L                                                        

             By fax                                        4      -      -      4      -      1      -      3      1      1      2      1      -      -      4      4      -      3      2
                                                          1%                   2%            2%            2%     1%     1%     2%     1%                   2%     2%            1%     1%

             By mail                                      36      1     10     19      2      2      3     19     17      7     12     16      7      -     26     28      8     23     13
                                                         10%     4%    13%    12%     7%     4%     7%    12%     8%     7%     9%    14%     9%           10%    10%    11%    10%    11%

             Other                                        18      1      8      4      2      2      2     11      7      3      3     12      4      3     12     11      7     11      7
                                                          5%     4%    10%     2%     6%     5%     6%     7%     3%     3%     2%    11%     5%    14%     4%     4%     9%     5%     6%
                                                                         D                                                             JK                                                 

             DK/REF                                        2      1      -      -      -      1      -      1      1      -      2      -      -      -      2      2      -      1      1
                                                          *%     4%                          3%            *%     1%            1%                          1%     1%            *%     1%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QD2A Page 102

D2A. In which way have you most recently contacted the CRA in the past 12 months?
BASE:  Those who have contacted CRA in the past 12 months

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 365     269      92     171      28      47       8      66      43     106      94      64      71     209      37     114     109     237

        Unweighted 'N'                               353     264      84     156      26      46       8      75      40     103      87      62      69     191      35     120     104     230

        By telephone                                 305     224      77     147      24      42       6      48      36      84      81      55      59     179      34      87      95     195
                                                     83%     83%     84%     86%     85%     91%     74%     73%     85%     79%     86%     86%     83%     86%     92%     77%     87%     82%
                                                                               H               H                                                                       P                        

        By fax                                         4       3       1       4       -       1       -       -       -       -       1       1       2       4       1       -       1       4
                                                      1%      1%      1%      2%              2%                                      1%      2%      2%      2%      2%              1%      1%

        By mail                                       36      23      12      14       4       2       1      10       5      12       7       5       8      19       1      14       7      28
                                                     10%      9%     13%      8%     13%      4%     15%     15%     11%     12%      8%      8%     11%      9%      3%     13%      7%     12%
                                                                                                               F                                                               O                

        Other                                         18      16       2       6       1       2       1       8       1       9       4       3       2       7       1      11       5      10
                                                      5%      6%      2%      3%      2%      3%     11%     13%      2%      8%      5%      4%      2%      3%      2%      9%      4%      4%
                                                                                                              DI                                                                                

        DK/REF                                         2       2       -       1       -       -       -       -       1       1       -       -       1       1       -       1       2       -
                                                      *%      1%              *%                                      3%      1%                      1%      *%              1%      2%        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QD2A Page 103

D2A. In which way have you most recently contacted the CRA in the past 12 months?
BASE:  Those who have contacted CRA in the past 12 months

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  365      286       43        4      161      173       24      365        -      305       36       18      173       98       27      189      167

   Unweighted 'N'                                353      273       44        5      157      163       24      353        -      289       37       21      169       89       26      183      160

   By telephone                                  305      246       32        3      132      150       19      305        -      305        -        -      173       98       27      161      137
                                                 83%      86%      76%      78%      82%      87%      82%      83%              100%                       100%     100%     100%      85%      82%

   By fax                                          4        2        1        -        3        2        -        4        -        -        -        -        -        -        -        2        2
                                                  1%       1%       2%                2%       1%                1%                                                                      1%       1%

   By mail                                        36       24        8        1       20       11        2       36        -        -       36        -        -        -        -       18       17
                                                 10%       9%      18%      22%      12%       7%      10%      10%                       100%                                           9%      10%

   Other                                          18       13        1        -        7        9        1       18        -        -        -       18        -        -        -        6       11
                                                  5%       5%       2%                4%       5%       4%       5%                                100%                                  3%       7%

   DK/REF                                          2        1        1        -        -        1        1        2        -        -        -        -        -        -        -        2        -
                                                  *%       *%       3%                         *%       5%       *%                                                                      1%         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QD2B Page 104

D2B. Are there any other ways that you have used to contact the CRA in the past 12 months?
BASE:  Those who have contacted CRA in the past 12 months

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                365     18     80    158     28     41     40    157    209     99    140    112     76     19    265    291     75    238    128

             Unweighted 'N'                              353     26     81    134     31     46     35    167    186     85    121    133     74     19    254    278     75    221    132

             Other                                        67      4      9     38      5      5      7     25     42     14     28     24      8      1     58     58      9     42     25
                                                         18%    20%    11%    24%    16%    13%    18%    16%    20%    14%    20%    21%    11%     6%    22%    20%    12%    18%    20%
                                                                                C                                                                           MN                            

             By mail                                      40      2      9     19      6      3      2     20     20     13     12     14      6      -     34     31      9     22     18
                                                         11%     9%    11%    12%    21%     7%     5%    13%     9%    14%     8%    12%     8%           13%    11%    12%     9%    14%

             By telephone                                 21      2      5     11      1      2      1     12      9      2     11      8      4      1     15     18      3     11     10
                                                          6%     9%     6%     7%     3%     5%     2%     8%     4%     2%     8%     7%     5%     5%     6%     6%     4%     5%     8%

             By fax                                       13      -      2      6      1      3      1      6      7      2      5      5      3      1      9     11      2      7      7
                                                          4%            3%     4%     4%     6%     2%     4%     3%     2%     3%     5%     4%     5%     4%     4%     3%     3%     5%

             None                                        221     11     53     83     16     31     27     90    131     65     87     59     58     15    143    172     50    152     69
                                                         61%    62%    66%    52%    56%    75%    69%    58%    63%    66%    62%    53%    76%    80%    54%    59%    66%    64%    54%
                                                                         D                    D                                                O      O                                   

             DK/REF                                       10      -      2      5      1      1      1      4      6      4      4      3      -      1      9      8      2      6      4
                                                          3%            3%     3%     4%     2%     4%     3%     3%     4%     3%     3%            5%     4%     3%     3%     3%     3%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QD2B Page 105

D2B. Are there any other ways that you have used to contact the CRA in the past 12 months?
BASE:  Those who have contacted CRA in the past 12 months

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 365     269      92     171      28      47       8      66      43     106      94      64      71     209      37     114     109     237

        Unweighted 'N'                               353     264      84     156      26      46       8      75      40     103      87      62      69     191      35     120     104     230

        Other                                         67      43      24      32       2      11       1      14       8      18      15      16      13      40       5      23      24      40
                                                     18%     16%     26%     19%      6%     22%     13%     21%     18%     17%     16%     25%     19%     19%     13%     20%     22%     17%
                                                                               E                               E                                                                                

        By mail                                       40      28      12      15       4      10       -       7       4      14      11       7       7      20       8      11      14      22
                                                     11%     10%     13%      9%     14%     21%             10%     10%     13%     11%     11%     10%     10%     22%     10%     13%      9%

        By telephone                                  21      18       3      10       1       1       -       7       2       4       4       6       6      10       2       8       9      10
                                                      6%      7%      3%      6%      3%      2%             10%      4%      4%      5%      9%      8%      5%      5%      7%      8%      4%
                                                                                                               F                                                                                

        By fax                                        13      11       1       3       1       2       -       2       3       2       1       3       4       5       2       5       6       8
                                                      4%      4%      1%      2%      4%      5%              3%      8%      2%      2%      4%      6%      3%      6%      4%      5%      3%

        None                                         221     167      52     103      22      23       7      35      30      70      61      30      40     129      19      69      57     154
                                                     61%     62%     56%     60%     76%     50%     87%     54%     72%     66%     65%     47%     57%     62%     51%     61%     53%     65%
                                                                                      FH             DFH               F       L       L                                                       Q

        DK/REF                                        10      10       -       7       -       2       -       1       -       -       1       3       6       5       3       2       3       6
                                                      3%      4%              4%              4%              1%                      2%      4%      9%      3%      8%      2%      2%      3%
                                                                                                                                                       K                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QD2B Page 106

D2B. Are there any other ways that you have used to contact the CRA in the past 12 months?
BASE:  Those who have contacted CRA in the past 12 months

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  365      286       43        4      161      173       24      365        -      305       36       18      173       98       27      189      167

   Unweighted 'N'                                353      273       44        5      157      163       24      353        -      289       37       21      169       89       26      183      160

   Other                                          67       55        8        -       26       36        5       67        -       60        4        2       30       22        7       29       36
                                                 18%      19%      19%               16%      21%      23%      18%               20%      11%       9%      17%      23%      25%      15%      22%

   By mail                                        40       29        7        -       20       19        1       40        -       38        -        1       25       11        1       21       17
                                                 11%      10%      16%               12%      11%       5%      11%               12%                5%      15%      11%       4%      11%      10%
                                                                                                                                                               O                                    

   By telephone                                   21       14        5        -        9        8        4       21        -        -       14        4        -        -        -       10       10
                                                  6%       5%      12%                6%       5%      18%       6%                        38%      24%                                  5%       6%

   By fax                                         13       12        2        -        3        5        5       13        -       12        -        -        8        2        2        5        7
                                                  4%       4%       4%                2%       3%      21%       4%                4%                         5%       2%       6%       3%       4%
                                                                                                        EF                                                                                          

   None                                          221      173       24        4       99      105        9      221        -      190       19       11      111       56       17      124       93
                                                 61%      60%      57%     100%      62%      60%      39%      61%               62%      51%      62%      64%      57%      64%      66%      56%
                                                                             BC        G                                                                                                            

   DK/REF                                         10        9        -        -        6        3        1       10        -       10        -        -        4        6        -        3        6
                                                  3%       3%                         4%       2%       4%       3%                3%                         2%       6%                2%       4%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM1 Page 107

SM1. Did you have any problems accessing the CRA during your most recent contact?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                346     17     73    155     26     38     37    144    201     96    136    100     72     16    252    278     68    226    119

             Unweighted 'N'                              330     24     73    130     29     42     32    152    178     82    116    118     69     16    239    262     68    208    122

             Yes                                         118      6     28     43      9     18     15     43     76     42     37     35     28      5     84     90     28     82     36
                                                         34%    35%    39%    28%    33%    47%    39%    30%    38%    44%    27%    35%    39%    28%    33%    32%    42%    36%    30%
                                                                                              D                           K                                                               

             No                                          224     11     44    109     17     20     23    100    124     53     97     64     43     12    166    185     39    142     82
                                                         65%    65%    61%    71%    65%    53%    61%    69%    62%    56%    72%    63%    60%    72%    66%    67%    58%    63%    69%
                                                                                F                                                J                                                        

             DK/REF                                        3      -      -      2      1      -      -      2      1      -      1      2      1      -      2      3      -      1      2
                                                          1%                   1%     2%                   1%     *%            1%     2%     1%            1%     1%            1%     1%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM1 Page 108

SM1. Did you have any problems accessing the CRA during your most recent contact?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 346     251      90     165      28      45       7      58      41      96      90      62      68     202      36     102     103     226

        Unweighted 'N'                               330     243      82     149      25      44       7      65      38      92      82      59      66     183      34     106      96     218

        Yes                                          118      95      21      57       8      17       1      19      17      33      35      22      19      65      14      36      39      75
                                                     34%     38%     24%     34%     29%     37%     15%     32%     41%     35%     39%     35%     28%     32%     39%     36%     38%     33%
                                                               C                                                                                                                                

        No                                           224     154      68     107      20      28       6      38      24      63      54      40      48     136      22      64      63     149
                                                     65%     61%     75%     65%     71%     62%     85%     66%     59%     65%     60%     65%     70%     67%     61%     63%     62%     66%
                                                                       B                                                                                                                        

        DK/REF                                         3       2       1       1       -       1       -       1       -       -       1       -       1       1       -       2       -       2
                                                      1%      1%      1%      1%              1%              2%                      1%              2%      1%              1%              1%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM1 Page 109

SM1. Did you have any problems accessing the CRA during your most recent contact?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  346      272       41        4      154      163       22      346        -      305       36        -      173       98       27      181      156

   Unweighted 'N'                                330      257       42        5      149      151       22      330        -      289       37        -      169       89       26      174      147

   Yes                                           118       97       12        1       39       67       10      118        -      113        4        -       36       50       25       71       46
                                                 34%      35%      29%      21%      25%      41%      48%      34%               37%      11%               21%      51%      91%      39%      29%
                                                                                                E        E                          K                                   M       MN                  

   No                                            224      174       29        3      114       96       10      224        -      191       30        -      138       48        2      109      109
                                                 65%      64%      71%      79%      74%      59%      45%      65%               63%      83%               79%      49%       7%      60%      70%
                                                                                      FG                                                     J                NO        O                           

   DK/REF                                          3        2        -        -        1        -        1        3        -        1        2        -        -        -        1        2        1
                                                  1%       1%                         1%                6%       1%                *%       6%                                  2%       1%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM2 Page 110

SM2. What problem did you encounter?
BASE: Those who encountered a problem during their most recent CRA contact

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                118      6     28     43      9     18     15     43     76     42     37     35     28      5     84     90     28     82     36

             Unweighted 'N'                              112      8     28     34     11     20     11     46     66     33     33     42     25      5     80     84     28     72     40

             Had to wait for too long / was put on        54      1     12     22      4      7      7     22     32     20     16     17     14      2     38     42     12     37     17
             hold                                        46%    12%    43%    52%    47%    41%    50%    52%    42%    47%    43%    49%    51%    38%    45%    46%    43%    45%    46%
                                                                         B      B                                                                                                         

             Line was busy / no answer                    23      1      3     11      4      4      -      8     15      8      9      6      4      1     19     20      3     19      5
                                                         20%    14%    11%    25%    48%    24%           18%    20%    19%    26%    16%    13%    16%    23%    22%    11%    23%    13%
                                                                                       C                                                                                                  

             Couldn't get through (general)               20      1      2     13      1      2      1      6     14      8      6      4      5      1     13     18      2     12      8
                                                         17%    10%     8%    30%     7%    11%    10%    14%    18%    19%    16%    11%    16%    22%    16%    20%     8%    15%    21%
                                                                               CE                                                                                                         

             Had to call multiple times                   12      1      1      5      1      4      -      6      7      7      2      4      -      1     12     11      1      9      3
                                                         10%    24%     3%    12%    10%    22%           14%     9%    16%     5%    10%           16%    14%    13%     3%    11%     9%

             Poor / unhelpful customer service            11      -      1      4      1      2      3      4      7      3      5      2      3      -      8     10      1      8      3
             (general)                                    9%            4%    10%     8%    14%    18%     9%    10%     8%    15%     7%    10%           10%    11%     4%    10%     9%

             Difficult to reach correct department /       9      2      -      4      -      2      1      5      4      5      2      2      2      1      6      9      -      7      2
             had to be transferred                        8%    29%           10%           11%     8%    13%     5%    13%     5%     5%     7%    25%     7%    10%            9%     5%

             Difficulty finding the correct number         7      1      2      2      1      2      -      2      6      5      -      2      2      -      6      6      2      6      1
                                                          6%    15%     6%     5%     7%    11%            4%     7%    12%            6%     6%            7%     6%     6%     8%     3%

             Difficulty with automated menu                6      -      3      1      1      2      -      3      3      2      1      2      2      1      4      4      3      4      2
                                                          5%           10%     3%     8%    10%            7%     5%     5%     3%     7%     6%    22%     4%     4%    10%     5%     7%

             OTHER                                        17      2      5      1      1      4      4      5     11      4      6      8      9      1      7     11      5     11      6
                                                         14%    35%    19%     2%     7%    20%    30%    13%    15%     9%    15%    22%    30%    25%     9%    13%    19%    13%    17%
                                                                         D                                                                     O                                          

             DK/REF                                        3      -      2      -      -      -      1      1      2      -      1      1      -      -      2      1      2      1      2
                                                          3%            8%                          8%     3%     3%            3%     3%                   3%     1%     8%     1%     6%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM2 Page 111

SM2. What problem did you encounter?
BASE: Those who encountered a problem during their most recent CRA contact

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 118      95      21      57       8      17       1      19      17      33      35      22      19      65      14      36      39      75

        Unweighted 'N'                               112      90      20      50       7      17       1      22      14      32      29      22      18      57      14      37      37      71

        Had to wait for too long / was put on         54      46       8      25       4       7       1       9       7      14      17       9      10      28       9      16      19      32
        hold                                         46%     49%     36%     45%     55%     42%    100%     51%     41%     42%     47%     43%     52%     43%     65%     45%     48%     43%
                                                                                                   DEFHI                                                                                        

        Line was busy / no answer                     23      17       6      10       3       7       -       1       3       4      10       3       5      14       5       5       7      15
                                                     20%     18%     30%     18%     33%     40%              4%     17%     13%     29%     15%     24%     21%     35%     14%     18%     20%
                                                                               H               H                                                                                                

        Couldn't get through (general)                20      15       4      10       2       2       -       2       3       5       9       2       1      12       2       5       6      12
                                                     17%     16%     19%     18%     22%     11%             13%     17%     15%     26%     11%      5%     18%     13%     13%     16%     15%
                                                                                                                                       M                                                        

        Had to call multiple times                    12       9       3       3       3       2       -       3       2       3       7       1       1       7       1       4       7       5
                                                     10%     10%     15%      6%     33%     10%             17%     11%      8%     20%      4%      8%     10%      6%     12%     17%      6%

        Poor / unhelpful customer service             11       9       2       7       1       2       -       2       -       3       2       5       2       8       2       2       4       7
        (general)                                     9%      9%     11%     12%     14%     10%              9%              9%      5%     21%     11%     12%     11%      4%      9%     10%

        Difficult to reach correct department /        9       8       1       6       -       2       -       1       -       2       2       4       1       6       2       1       3       6
        had to be transferred                         8%      9%      4%     11%             13%              5%              6%      6%     18%      6%      9%     15%      3%      8%      8%

        Difficulty finding the correct number          7       5       2       4       -       1       -       1       1       3       2       1       2       6       -       1       3       5
                                                      6%      6%      9%      8%              7%              5%      5%      8%      5%      4%      9%      9%              3%      6%      6%

        Difficulty with automated menu                 6       5       2       2       1       1       -       2       1       3       2       1       -       4       -       3       2       4
                                                      5%      5%      7%      3%      9%      7%              9%      6%      9%      5%      3%              6%              7%      6%      5%

        OTHER                                         17      16       1       6       1       2       -       2       6       8       2       2       3       6       2      10       4      13
                                                     14%     16%      5%     10%     14%      9%             13%     37%     25%      7%     12%     15%      9%     11%     27%     10%     17%
                                                                                                                                                                               N                

        DK/REF                                         3       1       1       2       -       -       -       1       -       -       -       -       1       2       -       1       1       2
                                                      3%      1%      5%      4%                              6%                                      6%      3%              3%      3%      3%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM2 Page 112

SM2. What problem did you encounter?
BASE: Those who encountered a problem during their most recent CRA contact

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  118       97       12        1       39       67       10      118        -      113        4        -       36       50       25       71       46

   Unweighted 'N'                                112       91       12        1       37       61       12      112        -      107        4        -       35       47       23       67       43

   Had to wait for too long / was put on          54       44        6        1       19       30        5       54        -       53        1        -       19       21       12       29       25
   hold                                          46%      46%      53%     100%      50%      44%      48%      46%               47%      23%               53%      41%      50%      40%      54%
                                                                             BC                                                                                                                     

   Line was busy / no answer                      23       20        1        -       11       12        1       23        -       21        1        -        9        6        4       12       11
                                                 20%      21%       6%               28%      17%       8%      20%               18%      23%               26%      12%      18%      17%      25%

   Couldn't get through (general)                 20       16        2        -        7       10        3       20        -       19        1        -        5        7        6        9       10
                                                 17%      17%      15%               18%      15%      24%      17%               17%      25%               14%      15%      26%      12%      22%

   Had to call multiple times                     12       12        -        -        7        5        1       12        -       12        -        -        6        5        2        6        6
                                                 10%      12%                        17%       7%       9%      10%               11%                        16%      10%       6%       9%      14%

   Poor / unhelpful customer service              11        9        -        1        3        9        -       11        -       11        -        -        -        7        4       10        1
   (general)                                      9%       9%              100%       7%      13%                9%               10%                                 14%      18%      15%       2%
                                                                              B                                                                                                           Q         

   Difficult to reach correct department /         9        8        1        -        4        2        2        9        -        9        -        -        2        1        6        6        3
   had to be transferred                          8%       8%      10%               10%       3%      20%       8%                8%                         6%       2%      24%       8%       7%
                                                                                                                                                                                 N                  

   Difficulty finding the correct number           7        6        -        -        3        4        -        7        -        7        -        -        2        5        1        4        3
                                                  6%       6%                         8%       6%                6%                6%                         4%       9%       5%       6%       6%

   Difficulty with automated menu                  6        5        1        -        2        5        -        6        -        6        -        -        2        3        1        4        3
                                                  5%       5%       6%                4%       7%                5%                6%                         7%       6%       5%       5%       6%

   OTHER                                          17       14        2        -        2        9        3       17        -       16        1        -        6        6        3       12        5
                                                 14%      14%      14%                6%      14%      31%      14%               14%      29%               18%      12%      12%      17%      11%

   DK/REF                                          3        2        1        -        1        1        1        3        -        3        -        -        -        2        -        2        1
                                                  3%       2%      10%                3%       2%      10%       3%                3%                                  4%                3%       2%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD3 Page 113

D3. Was the purpose of your MOST RECENT contact to…?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                346     17     73    155     26     38     37    144    201     96    136    100     72     16    252    278     68    226    119

             Unweighted 'N'                              330     24     73    130     29     42     32    152    178     82    116    118     69     16    239    262     68    208    122

             Seek general information                    149      7     32     64     13     18     16     59     91     45     54     43     37      7    105    120     29     99     51
                                                         43%    42%    44%    41%    49%    49%    42%    41%    45%    47%    40%    43%    51%    42%    42%    43%    42%    44%    42%

             Seek clarification of information sent       90      3     20     44      8      9      6     34     56     26     34     29     16      5     68     71     19     67     22
             to you by CRA                               26%    17%    27%    28%    29%    25%    17%    23%    28%    27%    25%    29%    23%    32%    27%    26%    27%    30%    19%
                                                                                                                                                                                  S       

             Try to resolve a dispute you had with        60      2     14     27      4      7      7     32     29     14     27     20     13      2     45     47     14     40     20
             the CRA                                     17%    12%    19%    17%    17%    18%    18%    22%    14%    14%    20%    20%    18%    15%    18%    17%    20%    18%    17%

             Seek information about filing your           58      1     11     31      3      4      7     18     40     22     21     12     15      1     41     48     10     35     23
             taxes                                       17%     9%    15%    20%    11%    11%    19%    12%    20%    23%    16%    12%    21%     9%    16%    17%    15%    16%    19%
                                                                                                                          L                                                               

             Change information on file (e.g.             36      2      9     13      3      4      5     16     20     10     20      6      8      1     26     27      9     28      8
             address, direct deposit)                    11%    10%    13%     8%    12%    10%    14%    11%    10%    11%    14%     6%    11%     7%    11%    10%    13%    12%     7%
                                                                                                                                 L                                                        

             Make a payment owing on your taxes           23      0      4     11      2      3      3     10     14      8      4     10      9      -     14     20      4     15      8
                                                          7%     3%     6%     7%     7%     7%     8%     7%     7%     9%     3%    10%    12%            6%     7%     5%     7%     7%
                                                                                                                                        K                                                 

             OTHER                                        15      2      3      8      -      -      2     10      5      4      9      3      3      -     13     12      3      9      6
                                                          4%    12%     4%     5%                   6%     7%     2%     4%     6%     3%     4%            5%     4%     4%     4%     5%
                                                                                                            I                                                                             

             DK/REF                                        9      -      4      3      1      -      1      3      7      1      3      2      1      1      4      6      3      3      6
                                                          3%            6%     2%     4%            4%     2%     3%     1%     2%     2%     1%     7%     1%     2%     5%     1%     5%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD3 Page 114

D3. Was the purpose of your MOST RECENT contact to…?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 346     251      90     165      28      45       7      58      41      96      90      62      68     202      36     102     103     226

        Unweighted 'N'                               330     243      82     149      25      44       7      65      38      92      82      59      66     183      34     106      96     218

        Seek general information                     149     112      36      67      10      21       4      26      20      53      34      24      26      84      13      50      49      94
                                                     43%     45%     40%     40%     37%     46%     59%     45%     50%     55%     37%     39%     38%     42%     37%     49%     48%     42%
                                                                                                                              KM                                                                

        Seek clarification of information sent        90      62      27      43      10      10       1      13      12      33      22       9      19      53      11      24      29      55
        to you by CRA                                26%     25%     30%     26%     36%     23%     15%     22%     29%     34%     24%     14%     29%     26%     32%     24%     29%     24%
                                                                                                                               L                                                                

        Try to resolve a dispute you had with         60      44      17      29       3       9       -      11       8      17      14      13      12      34       7      19      17      40
        the CRA                                      17%     17%     19%     17%     11%     20%             19%     20%     18%     15%     21%     18%     17%     21%     18%     17%     17%

        Seek information about filing your            58      41      17      28       3       7       2       9       8      20      13      16       5      33       7      18      19      37
        taxes                                        17%     16%     18%     17%     10%     16%     29%     16%     20%     21%     15%     26%      8%     17%     19%     17%     19%     17%
                                                                                                                               M               M                                                

        Change information on file (e.g.              36      27      10      22       5       -       1       3       6      11      13       5       5      23       3       9      12      22
        address, direct deposit)                     11%     11%     11%     13%     16%             12%      5%     16%     12%     14%      9%      7%     12%      7%      9%     12%     10%
                                                                               H                                                                                                                

        Make a payment owing on your taxes            23      15       7      10       5       2       -       6       1       9       4       2       6      12       4       7       2      21
                                                      7%      6%      8%      6%     19%      4%             10%      2%      9%      5%      4%      8%      6%     12%      7%      2%      9%
                                                                                       I                                                                                                       Q

        OTHER                                         15      10       5       8       3       4       -       1       -       1       9       2       2      12       2       1       3      12
                                                      4%      4%      5%      5%      9%      8%              1%              1%     10%      4%      4%      6%      7%      1%      3%      5%
                                                                                                                                       J                       P                                

        DK/REF                                         9       7       1       4       -       -       -       4       1       2       2       -       1       4       -       5       -       8
                                                      3%      3%      1%      2%                              7%      2%      2%      3%              2%      2%              5%              4%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD3 Page 115

D3. Was the purpose of your MOST RECENT contact to…?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  346      272       41        4      154      163       22      346        -      305       36        -      173       98       27      181      156

   Unweighted 'N'                                330      257       42        5      149      151       22      330        -      289       37        -      169       89       26      174      147

   Seek general information                      149      120       19        -       82       57       10      149        -      133       14        -       78       44       10       79       68
                                                 43%      44%      46%               53%      35%      47%      43%               44%      38%               45%      45%      36%      44%      44%
                                                                                       F                                                                                                            

   Seek clarification of information sent         90       68       11        1       27       55        6       90        -       83        6        -       47       28        5       48       40
   to you by CRA                                 26%      25%      28%      22%      18%      34%      28%      26%               27%      16%               27%      29%      19%      27%      26%
                                                                                                E                                                                                                   

   Try to resolve a dispute you had with          60       50        5        -       18       33        7       60        -       48       11        -       25       17        5       35       23
   the CRA                                       17%      18%      13%               12%      20%      31%      17%               16%      29%               15%      18%      20%      20%      15%

   Seek information about filing your             58       48        6        1       18       34        3       58        -       52        6        -       26       21        4       28       30
   taxes                                         17%      18%      15%      34%      12%      21%      14%      17%               17%      15%               15%      22%      15%      15%      19%
                                                                                                E                                                                                                   

   Change information on file (e.g.               36       30        2        1       17       19        -       36        -       33        4        -       19       10        4       18       16
   address, direct deposit)                      11%      11%       6%      22%      11%      12%               11%               11%      10%               11%      11%      14%      10%      10%

   Make a payment owing on your taxes             23       14        7        -       13        8        2       23        -       18        5        -       12        5        1       13        9
                                                  7%       5%      17%                9%       5%       8%       7%                6%      14%                7%       5%       3%       7%       6%

   OTHER                                          15       11        2        -        5       11        -       15        -       14        1        -        8        3        3        9        5
                                                  4%       4%       5%                3%       6%                4%                5%       3%                5%       4%       9%       5%       4%

   DK/REF                                          9        5        2        1        4        2        2        9        -        6        4        -        2        2        -        7        1
                                                  3%       2%       5%      22%       3%       1%       9%       3%                2%      10%                1%       3%                4%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM3 Page 116

SM3. Was this most recent contact with CRA concerning
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                346     17     73    155     26     38     37    144    201     96    136    100     72     16    252    278     68    226    119

             Unweighted 'N'                              330     24     73    130     29     42     32    152    178     82    116    118     69     16    239    262     68    208    122

             Personal income tax                         161     10     28     74     14     22     13     74     87     43     65     51     38      5    117    136     25    103     58
                                                         47%    62%    39%    48%    55%    57%    34%    51%    43%    45%    48%    51%    52%    32%    47%    49%    37%    46%    49%
                                                                 CG                                                                                                                       

             GST/HST issue                                59      3     13     25      6      5      7     26     33     25     17     15     18      2     40     47     12     44     16
                                                         17%    17%    18%    16%    22%    14%    20%    18%    17%    26%    13%    15%    25%    10%    16%    17%    18%    19%    13%
                                                                                                                          K                                                               

             Child Tax Benefit Program                    45      3     15     16      1      4      7     15     30     21     20      2     14      2     28     30     15     37      8
                                                         13%    16%    21%    10%     3%    10%    18%    10%    15%    21%    15%     2%    19%    11%    11%    11%    23%    16%     7%
                                                                        DE                           E                    L      L                                         P      S       

             Estate or trust tax issue                    23      -      4     13      2      3      1      9     14      6      6     11      6      -     17     19      4     14      9
                                                          7%            5%     9%     9%     7%     2%     6%     7%     7%     4%    11%     8%            7%     7%     6%     6%     7%

             Business income tax                          10      1      1      4      -      2      2      4      6      2      3      3      1      -      9      9      1      6      3
                                                          3%     7%     2%     2%            4%     6%     3%     3%     2%     3%     3%     1%            4%     3%     2%     3%     3%

             Change of information (e.g. name,            16      2      5      5      1      1      2      3     13      3     10      1      2      -     13     11      5     13      3
             address)                                     5%    10%     7%     3%     5%     3%     7%     2%     7%     3%     7%     1%     3%            5%     4%     8%     6%     3%
                                                                                                                                 L                                                        

             Notice of assessment                          3      -      -      3      -      -      -      1      1      -      3      -      -      -      3      3      -      3      -
                                                          1%                   2%                          1%     1%            2%                          1%     1%            1%       

             Old age security / pension                    4      -      1      4      -      -      -      3      2      -      -      4      2      -      3      4      1      -      4
                                                          1%            1%     2%                          2%     1%                   4%     2%            1%     1%     1%            4%

             OTHER                                        36      -      9     15      -      6      6     16     20      7     15     14      6      5     25     27      9     22     14
                                                         10%           13%    10%           17%    16%    11%    10%     7%    11%    14%     8%    30%    10%    10%    14%    10%    12%

             DK/REF                                       33      1     11     12      2      2      4      9     24      8      8     11      6      3     21     24      9     20     13
                                                         10%     8%    15%     8%     8%     5%    12%     7%    12%     9%     6%    11%     8%    17%     8%     9%    13%     9%    11%
                                                                         F                                                                                                                

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM3 Page 117

SM3. Was this most recent contact with CRA concerning
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 346     251      90     165      28      45       7      58      41      96      90      62      68     202      36     102     103     226

        Unweighted 'N'                               330     243      82     149      25      44       7      65      38      92      82      59      66     183      34     106      96     218

        Personal income tax                          161     116      45      76      14      19       3      29      20      37      42      33      33      91      17      51      55      96
                                                     47%     46%     50%     46%     48%     42%     46%     50%     49%     39%     47%     54%     48%     45%     46%     50%     54%     43%

        GST/HST issue                                 59      47      12      21       4      15       -      10       9      23      12      11       9      26      12      21       9      46
                                                     17%     19%     14%     13%     13%     34%             17%     23%     24%     14%     18%     14%     13%     34%     20%      9%     20%
                                                                                             DEH                                                                       N                       Q

        Child Tax Benefit Program                     45      36       9      20       6       2       3       2      12      17      12       8       7      29       4      12      11      32
                                                     13%     14%     10%     12%     21%      5%     42%      4%     30%     18%     13%     13%     10%     14%     11%     12%     11%     14%
                                                                               H       H               H             DFH                                                                        

        Estate or trust tax issue                     23      19       4      10       2       6       -       4       1       4       8       6       3      11       7       4       6      15
                                                      7%      7%      5%      6%      9%     12%              7%      3%      5%      9%     10%      4%      5%     20%      4%      6%      7%
                                                                                                                                                                      NP                        

        Business income tax                           10       4       5       4       -       4       -       2       0       2       3       1       3       4       2       4       1       9
                                                      3%      1%      6%      2%              9%              3%      1%      2%      3%      1%      5%      2%      7%      4%      1%      4%

        Change of information (e.g. name,             16      13       3      12       1       -       -       -       4       5       4       4       1      11       -       5       6      10
        address)                                      5%      5%      3%      7%      4%                              9%      5%      5%      6%      2%      6%              5%      6%      5%

        Notice of assessment                           3       -       3       1       -       1       -       -       -       -       1       1       -       3       -       -       -       3
                                                      1%              3%      1%              3%                                      2%      2%              1%                              1%

        Old age security / pension                     4       3       2       1       3       -       -       1       -       3       -       -       2       4       -       1       2       3
                                                      1%      1%      2%      1%     10%                      2%              3%                      3%      2%              1%      2%      1%

        OTHER                                         36      32       4      11       3       9       -       7       6       9       8       5      13      19       7      11       9      26
                                                     10%     13%      5%      7%     11%     20%             12%     14%      9%      9%      9%     19%      9%     19%     10%      9%     11%
                                                               C                               D                                                                                                

        DK/REF                                        33      21       9      17       2       1       1       9       2      12       8       2       6      18       2      11       6      24
                                                     10%      9%     10%     10%      8%      2%     12%     15%      4%     12%      9%      4%      8%      9%      6%     11%      6%     11%
                                                                               F                               F               L                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM3 Page 118

SM3. Was this most recent contact with CRA concerning
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  346      272       41        4      154      163       22      346        -      305       36        -      173       98       27      181      156

   Unweighted 'N'                                330      257       42        5      149      151       22      330        -      289       37        -      169       89       26      174      147

   Personal income tax                           161      127       20        2       73       75        7      161        -      141       17        -       85       43       11       82       75
                                                 47%      47%      50%      56%      48%      46%      33%      47%               46%      48%               49%      44%      42%      45%      48%

   GST/HST issue                                  59       44        6        1       23       31        5       59        -       55        4        -       31       18        4       33       25
                                                 17%      16%      15%      22%      15%      19%      21%      17%               18%      10%               18%      18%      16%      18%      16%

   Child Tax Benefit Program                      45       36        6        -       22       17        6       45        -       36       10        -       18       16        2       19       24
                                                 13%      13%      14%               14%      10%      29%      13%               12%      26%               11%      16%       6%      11%      15%
                                                                                                                                             J                                                      

   Estate or trust tax issue                      23       17        4        -        9       11        4       23        -       19        3        -        9        7        3       15        7
                                                  7%       6%       9%                6%       6%      18%       7%                6%       7%                5%       7%      12%       8%       4%

   Business income tax                            10        8        -        -        6        4        -       10        -        8        2        -        4        3        1        4        6
                                                  3%       3%                         4%       3%                3%                3%       6%                2%       3%       5%       2%       4%

   Change of information (e.g. name,              16       14        2        1        7       10        -       16        -       16        -        -        8        4        4       12        5
   address)                                       5%       5%       5%      22%       4%       6%                5%                5%                         5%       5%      14%       7%       3%

   Notice of assessment                            3        1        -        -        -        3        -        3        -        3        -        -        1        -        -        -        3
                                                  1%       *%                                  2%                1%                1%                         1%                                  2%

   Old age security / pension                      4        4        -        1        3        2        -        4        -        4        1        -        3        1        -        3        2
                                                  1%       1%               22%       2%       1%                1%                1%       2%                2%       1%                1%       1%

   OTHER                                          36       28        6        -       19       14        4       36        -       35        1        -       23        9        3       22       14
                                                 10%      10%      14%               12%       8%      17%      10%               12%       3%               13%       9%      12%      12%       9%
                                                                                                                                    K                                                               

   DK/REF                                         33       24        5        1       15       16        2       33        -       28        5        -       15       10        1       12       16
                                                 10%       9%      11%      22%       9%      10%       9%      10%                9%      15%                8%      10%       4%       7%      10%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM4 Page 119

SM4. And how satisfied are you with the amount of time it took to get service during this most recent contact with CRA?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                346     17     73    155     26     38     37    144    201     96    136    100     72     16    252    278     68    226    119

             Unweighted 'N'                              330     24     73    130     29     42     32    152    178     82    116    118     69     16    239    262     68    208    122

             0 - Completely dissatisfied                  30      2      7     11      1      6      5     14     17      7     13      7      7      -     22     23      7     22      9
                                                          9%     9%    10%     7%     2%    15%    13%     9%     8%     8%    10%     6%    10%            9%     8%    11%    10%     7%

             1                                             6      -      1      3      -      2      1      6      1      -      6      1      2      1      3      5      1      3      3
                                                          2%            2%     2%            4%     3%     4%     *%            4%     1%     3%     4%     1%     2%     2%     1%     3%
                                                                                                            I                                                                             

             2                                             9      1      1      6      -      2      -      4      5      4      4      1      1      -      8      9      -      8      1
                                                          3%     5%     1%     4%            5%            3%     3%     4%     3%     1%     1%            3%     3%            4%     1%

             3                                            15      1      3      8      2      1      -      5     10      4      4      4      4      -     10     12      3      7      8
                                                          4%     5%     4%     5%     7%     2%            4%     5%     4%     3%     4%     5%            4%     4%     4%     3%     6%

             4                                            10      -      2      5      -      3      -      3      7      1      1      7      2      1      7      8      2      3      6
                                                          3%            3%     3%            7%            2%     4%     1%     1%     7%     3%     6%     3%     3%     3%     2%     5%
                                                                                                                                       JK                                                 

             5                                            42      -      7     18      2      4     10     20     22     17     14     11      7      -     35     35      7     28     14
                                                         12%            9%    12%     9%    11%    28%    14%    11%    18%    10%    11%     9%           14%    13%    10%    12%    12%
                                                                                                   CDE                                                                                    

             6                                            23      1      7     11      -      5      -      6     17      7      7     10      5      1     17     16      7     17      6
                                                          7%     4%     9%     7%           13%            4%     9%     7%     5%    10%     7%     7%     7%     6%    10%     8%     5%

             7                                            37      1      8     19      3      1      5     16     21     10     16     10      5      3     29     30      7     27     10
                                                         11%     6%    10%    12%    13%     2%    15%    11%    11%    11%    12%    10%     7%    17%    11%    11%    10%    12%     8%
                                                                                F                                                                                                         

             8                                            58      3     10     29      7      5      4     29     29     15     27     16      7      3     47     49      9     38     20
                                                         17%    17%    14%    19%    27%    13%    11%    20%    14%    16%    20%    16%    10%    20%    19%    18%    13%    17%    17%
                                                                                                                                                             M                            

             9                                            34      3      9     12      4      5      2     12     23     10     15     10      7      5     23     26      9     17     17
                                                         10%    16%    12%     8%    15%    13%     6%     8%    11%    10%    11%    10%     9%    29%     9%     9%    13%     8%    14%

             10 - Completely satisfied                    77      6     18     32      7      6      9     31     46     20     28     23     25      3     48     61     16     54     23
                                                         22%    37%    24%    21%    25%    15%    25%    22%    23%    21%    21%    23%    35%    17%    19%    22%    23%    24%    19%
                                                                                                                                               O                                          

             DK/REF                                        3      -      1      1      1      -      -      1      2      -      -      2      1      -      2      2      1      -      3
                                                          1%            2%     1%     2%                   *%     1%                   2%     1%            1%     1%     2%            2%

             NET: Bottom 4                                61      3     12     28      2     10      6     28     33     16     28     12     14      1     43     50     11     41     20
                                                         18%    19%    17%    18%     9%    26%    16%    20%    16%    17%    20%    12%    20%     4%    17%    18%    17%    18%    17%

             NET: Middle 4                               112      2     23     53      6     12     16     44     68     35     38     37     19      5     87     90     22     76     36
                                                         32%    10%    32%    34%    22%    33%    43%    30%    34%    37%    28%    37%    26%    31%    35%    32%    33%    34%    30%
                                                                         B      B             B      B                                                                                    

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM4 Page 120
                                                                                                                                                                                    (Continued)

SM4. And how satisfied are you with the amount of time it took to get service during this most recent contact with CRA?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Top 3                                  170     12     36     73     18     16     16     72     98     44     70     49     39     10    119    136     33    109     60
                                                         49%    71%    49%    47%    67%    41%    42%    50%    49%    46%    52%    49%    54%    65%    47%    49%    49%    48%    50%
                                                                DFG                    F                                                                                                  

             MEAN                                       6.60   7.48   6.69   6.56   7.75   5.69   6.35   6.46   6.70   6.57   6.53   6.82   6.83   7.75   6.51   6.59   6.66   6.60   6.61
                                                                  F                    F                                                                                                  

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM4 Page 121

SM4. And how satisfied are you with the amount of time it took to get service during this most recent contact with CRA?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 346     251      90     165      28      45       7      58      41      96      90      62      68     202      36     102     103     226

        Unweighted 'N'                               330     243      82     149      25      44       7      65      38      92      82      59      66     183      34     106      96     218

        0 - Completely dissatisfied                   30      19       9      18       2       5       -       2       2       8       9       4       5      20       4       4       6      23
                                                      9%      8%     10%     11%      7%     11%              4%      5%      8%     10%      6%      7%     10%     11%      4%      6%     10%

        1                                              6       6       -       3       -       1       -       1       1       2       1       1       2       3       1       2       1       5
                                                      2%      3%              2%              2%              1%      3%      2%      1%      2%      3%      2%      3%      2%      1%      2%

        2                                              9       7       3       8       -       1       -       -       -       3       2       2       3       8       1       -       3       6
                                                      3%      3%      3%      5%              2%                              3%      2%      3%      5%      4%      2%              3%      3%

        3                                             15      14       1       5       1       3       -       3       4       5       4       3       1       6       2       7       6       9
                                                      4%      6%      1%      3%      3%      6%              4%      9%      5%      5%      5%      1%      3%      5%      7%      5%      4%
                                                               C                                                                                                                                

        4                                             10       9       1       4       -       -       -       4       3       1       4       1       3       2       -       7       3       7
                                                      3%      4%      1%      2%                              7%      6%      1%      4%      1%      4%      1%              7%      3%      3%
                                                                                                                                                                               N                

        5                                             42      28      14      22       3       7       -       7       3       9      11      14       6      25       6      11      16      22
                                                     12%     11%     16%     13%     12%     14%             12%      8%      9%     13%     22%      9%     12%     16%     11%     15%     10%
                                                                                                                                               J                                                

        6                                             23      22       1      12       2       3       -       4       2       4       8       2       8      12       4       7       9      13
                                                      7%      9%      1%      7%      7%      6%              6%      6%      4%      9%      4%     12%      6%     11%      7%      9%      6%
                                                               C                                                                                                                                

        7                                             37      28       9      18       1       6       1       7       3      12       4      12       4      24       5       8      11      25
                                                     11%     11%     11%     11%      5%     14%     15%     12%      8%     13%      5%     20%      6%     12%     13%      8%     10%     11%
                                                                                                                                              KM                                                

        8                                             58      37      21      30       3       8       2       9       6      17      16       8      14      32       7      19      17      40
                                                     17%     15%     23%     18%     10%     17%     29%     16%     14%     18%     18%     13%     21%     16%     21%     19%     17%     18%

        9                                             34      25       9      14       6       2       2       6       4       7      11       8       7      27       -       7      14      18
                                                     10%     10%     10%      9%     20%      5%     31%     11%      9%      7%     12%     13%     11%     13%              7%     13%      8%

        10 - Completely satisfied                     77      53      22      29      10       9       2      13      13      28      19       7      14      42       6      26      18      55
                                                     22%     21%     25%     18%     36%     21%     25%     22%     31%     29%     21%     11%     21%     21%     18%     25%     17%     24%
                                                                                                                               L                                                                

        DK/REF                                         3       3       -       -       -       1       -       2       -       1       1       -       -       -       -       3       -       2
                                                      1%      1%                              1%              4%              1%      1%                                      3%              1%

        NET: Bottom 4                                 61      47      13      35       3      10       -       6       7      17      17      10      11      38       8      14      16      44
                                                     18%     19%     14%     21%     10%     22%             10%     18%     17%     18%     16%     16%     19%     22%     13%     16%     19%
                                                                               H                                                                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM4 Page 122
                                                                                                                                                                                    (Continued)

SM4. And how satisfied are you with the amount of time it took to get service during this most recent contact with CRA?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                112      86      26      56       7      15       1      21      11      26      27      29      21      63      14      33      38      67
                                                     32%     34%     28%     34%     24%     34%     15%     37%     28%     27%     30%     47%     31%     31%     40%     33%     37%     30%
                                                                                                                                              JK                                                

        NET: Top 3                                   170     115      52      74      18      19       6      29      22      52      46      23      36     101      14      52      48     114
                                                     49%     46%     58%     45%     66%     43%     85%     50%     54%     55%     51%     37%     53%     50%     39%     51%     47%     50%
                                                                                                     DFH                       L                                                                

        MEAN                                        6.60    6.51    6.92    6.23    7.67    6.25    8.66    7.02    6.92    6.95    6.49    6.30    6.70    6.58    6.04    6.88    6.60    6.57
                                                                                       D               D                                                                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM4 Page 123

SM4. And how satisfied are you with the amount of time it took to get service during this most recent contact with CRA?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  346      272       41        4      154      163       22      346        -      305       36        -      173       98       27      181      156

   Unweighted 'N'                                330      257       42        5      149      151       22      330        -      289       37        -      169       89       26      174      147

   0 - Completely dissatisfied                    30       25        2        1        7       17        5       30        -       27        3        -        2        7       17       18       12
                                                  9%       9%       6%      21%       5%      11%      22%       9%                9%       8%                1%       7%      64%      10%       8%
                                                                                                                                                                                MN                  

   1                                               6        6        -        -        1        5        -        6        -        5        1        -        -        5        1        2        3
                                                  2%       2%                         1%       3%                2%                2%       3%                         5%       3%       1%       2%

   2                                               9        8        1        -        2        5        2        9        -        7        2        -        2        3        3        2        7
                                                  3%       3%       3%                1%       3%      10%       3%                2%       6%                1%       3%      10%       1%       5%

   3                                              15       13        2        -        2        7        4       15        -       14        1        -        1        9        3        9        6
                                                  4%       5%       5%                1%       5%      17%       4%                5%       3%                1%      10%      13%       5%       4%
                                                                                                         E                                                              M                           

   4                                              10       10        -        -        2        6        2       10        -        9        1        -        2        7        -        8        2
                                                  3%       4%                         1%       4%       9%       3%                3%       2%                1%       8%                4%       1%
                                                                                                                                                                        M                           

   5                                              42       35        1        -       14       26        2       42        -       37        5        -        7       27        1       17       24
                                                 12%      13%       3%                9%      16%      11%      12%               12%      15%                4%      28%       4%       9%      16%
                                                            C                                                                                                          MO                           

   6                                              23       19        3        -       10       12        1       23        -       23        -        -        6       16        -       11       12
                                                  7%       7%       8%                6%       8%       5%       7%                8%                         4%      16%                6%       8%
                                                                                                                                                                        M                           

   7                                              37       26        6        -       14       20        3       37        -       33        2        -       18       14        1       23       14
                                                 11%      10%      15%                9%      12%      14%      11%               11%       4%               11%      14%       3%      13%       9%
                                                                                                                                                                        O                           

   8                                              58       52        3        1       25       30        3       58        -       51        7        -       43        7        -       30       27
                                                 17%      19%       8%      22%      16%      18%      12%      17%               17%      19%               25%       7%               16%      18%
                                                            C                                                                                                  N                                    

   9                                              34       25        4        1       22       12        -       34        -       30        3        -       29        1        -       18       15
                                                 10%       9%      10%      36%      14%       7%               10%               10%       8%               17%       1%               10%      10%
                                                                                                                                                               N                                    

   10 - Completely satisfied                      77       53       16        1       56       21        -       77        -       65       12        -       63        2        -       41       33
                                                 22%      19%      38%      22%      36%      13%               22%               21%      32%               36%       2%               23%      21%
                                                                     B                 F                                                                       N                                    

   DK/REF                                          3        -        1        -        1        1        -        3        -        3        -        -        1        -        1        2        -
                                                  1%                3%                1%       1%                1%                1%                         1%                2%       1%         

   NET: Bottom 4                                  61       53        6        1       12       35       11       61        -       54        7        -        4       24       24       31       28
                                                 18%      19%      13%      21%       8%      22%      50%      18%               18%      20%                3%      24%      90%      17%      18%
                                                                                                E       EF                                                              M       MN                  

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM4 Page 124
                                                                                                                                                                                    (Continued)

SM4. And how satisfied are you with the amount of time it took to get service during this most recent contact with CRA?
BASE:  Those who contacted CRA by telephone, fax or mail

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Middle 4                                 112       91       11        -       39       64        8      112        -      102        8        -       33       64        2       59       52
                                                 32%      33%      27%               25%      39%      38%      32%               33%      21%               19%      66%       8%      33%      34%
                                                                                                E                                                                      MO                           

   NET: Top 3                                    170      129       23        3      102       63        3      170        -      146       21        -      135       10        -       89       76
                                                 49%      47%      57%      79%      66%      38%      12%      49%               48%      58%               78%      10%               49%      49%
                                                                                      FG        G                                                              N                                    

   MEAN                                         6.60     6.39     7.57     7.12     7.77     5.92     3.81     6.60        -     6.56     6.74        -     8.39     4.91     1.09     6.65     6.55
                                                                     B                FG        G                                                             NO        O                           

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM5 Page 125

SM5. Level of Knowledge:  How would you rate the CRA´s employees you spoke to?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                305     16     62    132     24     35     34    122    183     88    121     84     65     16    221    245     60    201    104

             Unweighted 'N'                              289     23     63    109     27     39     28    129    160     75    103     99     63     16    207    229     60    184    105

             0 - Not at all knowledgeable                 10      -      3      3      -      1      3      6      4      3      4      2      2      -      7      7      3      9      1
                                                          3%            5%     2%            2%     7%     5%     2%     4%     3%     2%     3%            3%     3%     5%     4%     1%
                                                                                                                                                                                  S       

             1                                             2      -      -      1      1      -      -      2      -      -      1      1      -      -      2      2      -      1      1
                                                          1%                   1%     2%                   2%                   1%     1%                   1%     1%            1%     1%

             2                                             4      -      1      1      1      1      -      3      1      -      2      1      2      1      1      3      1      2      1
                                                          1%            2%     1%     2%     2%            2%     *%            2%     2%     3%     4%     1%     1%     2%     1%     1%

             3                                             3      -      1      1      -      1      -      1      2      -      2      1      2      -      1      3      -      1      2
                                                          1%            2%     1%            2%            1%     1%            2%     1%     3%            *%     1%            1%     2%

             4                                            11      -      2      8      1      -      -      4      7      3      3      5      4      -      7      9      2      7      4
                                                          4%            4%     6%     3%                   3%     4%     4%     2%     6%     6%            3%     4%     4%     3%     4%

             5                                            20      2      1      8      1      4      4     10     10      6      5      6      3      4     12     19      1     13      7
                                                          7%    10%     1%     6%     5%    13%    11%     8%     5%     7%     4%     7%     5%    24%     5%     8%     2%     6%     7%
                                                                                                                                                                    Q                     

             6                                            17      -      4      8      2      2      2     10      7      4      8      5      4      -     14     14      4     12      6
                                                          6%            6%     6%     7%     5%     7%     8%     4%     5%     7%     6%     6%            6%     6%     7%     6%     6%

             7                                            42      2     12     18      2      4      3     16     26     18     12     12      8      1     33     30     12     26     15
                                                         14%    15%    19%    14%     9%    12%     9%    13%    14%    20%    10%    15%    12%     7%    15%    12%    20%    13%    15%

             8                                            71      4     16     24      8      9     11     25     46     19     32     20     12      7     52     55     16     48     23
                                                         23%    22%    25%    18%    34%    25%    31%    20%    25%    22%    26%    24%    18%    42%    24%    23%    26%    24%    22%

             9                                            43      3      8     19      5      5      3     19     25     13     16     14     12      2     29     35      8     28     15
                                                         14%    17%    13%    15%    22%    13%     9%    15%    14%    14%    13%    17%    19%    13%    13%    14%    13%    14%    15%

             10 - Extremely knowledgeable                 74      6     12     36      4      8      8     24     50     19     32     16     16      2     56     63     11     48     26
                                                         24%    36%    20%    27%    17%    23%    22%    20%    27%    22%    26%    20%    24%    10%    25%    26%    18%    24%    25%

             DK/REF                                        9      -      2      4      -      1      1      4      5      2      5      1      1      -      7      6      2      5      4
                                                          3%            4%     3%            3%     3%     3%     3%     3%     4%     1%     2%            3%     3%     4%     2%     4%

             NET: Bottom 4                                18      -      5      7      1      2      3     11      7      3      9      4      6      1     11     14      4     14      4
                                                          6%            8%     5%     5%     7%     7%     9%     4%     4%     8%     5%     9%     4%     5%     6%     7%     7%     4%

             NET: Middle 4                                90      4     19     42      6     10      9     40     50     31     28     28     18      5     66     71     19     58     32
                                                         30%    25%    31%    32%    23%    29%    27%    33%    27%    36%    23%    33%    28%    31%    30%    29%    32%    29%    31%

             NET: Top 3                                  188     12     36     80     18     22     21     67    121     51     79     51     40     10    137    154     34    124     64
                                                         62%    75%    58%    60%    73%    61%    62%    55%    66%    58%    65%    60%    61%    64%    62%    63%    57%    62%    61%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM5 Page 126
                                                                                                                                                                                    (Continued)

SM5. Level of Knowledge:  How would you rate the CRA´s employees you spoke to?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             MEAN                                       7.61   8.44   7.42   7.64   7.77   7.58   7.37   7.20   7.88   7.60   7.66   7.51   7.49   7.26   7.71   7.66   7.42   7.53   7.77
                                                                                                                   H                                                                      

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM5 Page 127

SM5. Level of Knowledge:  How would you rate the CRA´s employees you spoke to?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 305     224      77     147      24      42       6      48      36      84      81      55      59     179      34      87      95     195

        Unweighted 'N'                               289     215      70     131      22      41       6      55      33      81      73      52      56     161      32      91      87     187

        0 - Not at all knowledgeable                  10       5       3       6       2       2       -       -       -       3       1       1       1       8       1       -       1       8
                                                      3%      2%      4%      4%      8%      5%                              4%      1%      2%      2%      4%      3%              1%      4%

        1                                              2       2       -       1       -       1       -       -       -       -       1       -       1       1       1       -       -       2
                                                      1%      1%              *%              3%                                      1%              2%      *%      4%                      1%

        2                                              4       4       -       1       -       1       -       1       1       2       1       1       -       1       -       2       -       3
                                                      1%      2%              1%              1%              1%      3%      2%      1%      2%              1%              3%              2%

        3                                              3       2       1       1       -       2       -       -       -       1       1       -       1       1       2       -       1       2
                                                      1%      1%      1%      1%              4%                              1%      1%              2%      1%      5%              1%      1%

        4                                             11       8       3       6       -       1       -       1       3       3       3       2       2       5       2       3       2       9
                                                      4%      4%      3%      4%              3%              1%      7%      3%      4%      4%      4%      3%      7%      4%      2%      5%

        5                                             20      18       1       9       -       4       -       4       3       2       6       4       5       8       4       8       6      13
                                                      7%      8%      1%      6%              9%              8%      8%      2%      8%      8%      9%      4%     11%     10%      6%      7%
                                                               C                                                                                                                                

        6                                             17      11       6       9       3       2       -       2       1       7       5       3       3      11       4       2       8       7
                                                      6%      5%      8%      6%     12%      5%              4%      4%      9%      6%      5%      5%      6%     13%      3%      9%      3%

        7                                             42      36       6      23       3       5       1       8       2       6      13      15       7      27       3      10      14      28
                                                     14%     16%      8%     15%     11%     13%     15%     18%      5%      7%     16%     27%     11%     15%     10%     12%     14%     14%
                                                                                                                                              JM                                                

        8                                             71      52      19      36       3      10       1      12       9      23      13      14      16      43       5      23      23      45
                                                     23%     23%     25%     25%     11%     23%     18%     25%     25%     27%     16%     25%     28%     24%     14%     26%     24%     23%

        9                                             43      31      13      15      11       4       1       6       6      11      20       3       6      24       7      12      19      23
                                                     14%     14%     16%     10%     45%     10%     15%     12%     17%     13%     24%      5%     11%     13%     20%     14%     20%     12%
                                                                                    DFHI                                              LM                                                        

        10 - Extremely knowledgeable                  74      53      19      33       3      10       3      13      11      24      17      10      14      43       4      24      20      49
                                                     24%     24%     25%     22%     14%     23%     52%     28%     30%     29%     20%     17%     24%     24%     13%     28%     21%     25%

        DK/REF                                         9       3       5       7       -       -       -       1       -       2       1       3       1       7       -       1       3       6
                                                      3%      2%      7%      5%                              2%              3%      1%      5%      2%      4%              1%      3%      3%

        NET: Bottom 4                                 18      13       5       9       2       6       -       1       1       6       3       2       4      11       4       2       2      15
                                                      6%      6%      6%      6%      8%     14%              1%      3%      7%      4%      4%      6%      6%     12%      3%      2%      8%
                                                                                               H                                                                                               Q

        NET: Middle 4                                 90      73      16      47       6      13       1      15       9      18      27      24      17      51      14      24      29      57
                                                     30%     33%     21%     32%     23%     30%     15%     31%     24%     21%     34%     43%     29%     28%     41%     28%     31%     29%
                                                                                                                                               J                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM5 Page 128
                                                                                                                                                                                    (Continued)

SM5. Level of Knowledge:  How would you rate the CRA´s employees you spoke to?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Top 3                                   188     135      51      84      17      24       5      31      26      58      50      26      37     110      16      59      61     116
                                                     62%     60%     67%     57%     69%     56%     85%     65%     73%     69%     61%     47%     62%     61%     47%     68%     64%     60%
                                                                                                                               L                                               O                

        MEAN                                        7.61    7.57    7.80    7.46    7.76    7.03    9.05    8.04    7.93    7.75    7.72    7.30    7.49    7.63    6.74    7.92    7.88    7.43
                                                                                                               F                                                               O                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM5 Page 129

SM5. Level of Knowledge:  How would you rate the CRA´s employees you spoke to?
BASE:  Those who contacted CRA by telephone

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  305      246       32        3      132      150       19      305        -      305        -        -      173       98       27      161      137

   Unweighted 'N'                                289      229       34        4      128      136       20      289        -      289        -        -      169       89       26      154      128

   0 - Not at all knowledgeable                   10        8        1        -        1        6        3       10        -       10        -        -        -        2        8        5        4
                                                  3%       3%       2%                1%       4%      13%       3%                3%                                  2%      28%       3%       3%
                                                                                                                                                                                 N                  

   1                                               2        2        -        -        -        1        1        2        -        2        -        -        -        -        2        1        1
                                                  1%       1%                                  1%       3%       1%                1%                                           7%       *%       1%

   2                                               4        2        1        -        1        1        1        4        -        4        -        -        -        2        1        1        3
                                                  1%       1%       3%                1%       *%       6%       1%                1%                                  2%       5%       *%       2%

   3                                               3        2        1        -        2        -        1        3        -        3        -        -        -        -        3        3        -
                                                  1%       1%       3%                1%                5%       1%                1%                                          11%       2%         

   4                                              11        9        2        -        -        9        2       11        -       11        -        -        -        7        4        6        5
                                                  4%       4%       5%                         6%       9%       4%                4%                                  7%      16%       4%       4%

   5                                              20       16        2        1        5        8        6       20        -       20        -        -        3       16        2       12        7
                                                  7%       6%       7%      28%       4%       5%      33%       7%                7%                         2%      16%       6%       8%       5%
                                                                                                        EF                                                              M                           

   6                                              17       13        2        -        4       11        2       17        -       17        -        -        3       12        1        6       11
                                                  6%       5%       6%                3%       7%      10%       6%                6%                         2%      13%       3%       4%       8%
                                                                                                                                                                        M                           

   7                                              42       39        2        1       12       27        2       42        -       42        -        -        8       29        4       25       17
                                                 14%      16%       6%      27%       9%      18%      11%      14%               14%                         5%      30%      16%      16%      12%
                                                            C                                   E                                                                       M                           

   8                                              71       60        6        -       25       45        -       71        -       71        -        -       48       23        -       40       29
                                                 23%      24%      17%               19%      30%               23%               23%                        28%      24%               25%      21%
                                                                                                E                                                                                                   

   9                                              43       34        6        1       27       14        2       43        -       43        -        -       41        3        -       23       20
                                                 14%      14%      18%      28%      20%      10%      10%      14%               14%                        23%       3%               15%      14%
                                                                                       F                                                                       N                                    

   10 - Extremely knowledgeable                   74       53        9        1       49       23        -       74        -       74        -        -       71        3        -       35       35
                                                 24%      22%      28%      17%      38%      15%               24%               24%                        41%       3%               22%      26%
                                                                                       F                                                                       N                                    

   DK/REF                                          9        7        1        -        5        4        -        9        -        9        -        -        -        1        2        4        5
                                                  3%       3%       4%                4%       2%                3%                3%                                  1%       8%       2%       4%

   NET: Bottom 4                                  18       13        3        -        4        8        5       18        -       18        -        -        -        4       14        9        9
                                                  6%       5%       9%                3%       5%      27%       6%                6%                                  4%      51%       6%       6%
                                                                                                        EF                                                                       N                  

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM5 Page 130
                                                                                                                                                                                    (Continued)

SM5. Level of Knowledge:  How would you rate the CRA´s employees you spoke to?
BASE:  Those who contacted CRA by telephone

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Middle 4                                  90       77        8        2       21       56       12       90        -       90        -        -       14       64       11       50       39
                                                 30%      31%      24%      54%      16%      37%      63%      30%               30%                         8%      65%      41%      31%      29%
                                                                                                E       EF                                                             MO        M                  

   NET: Top 3                                    188      148       21        1      101       83        2      188        -      188        -        -      159       29        -       99       84
                                                 62%      60%      64%      46%      77%      55%      10%      62%               62%                        92%      29%               61%      61%
                                                                                      FG        G                                                              N                                    

   MEAN                                         7.61     7.56     7.58     7.53     8.51     7.23     4.57     7.61        -     7.61        -        -     8.92     6.47     2.97     7.56     7.60
                                                                                      FG        G                                                             NO        O                           

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD4 Page 131

D4. How satisfied are you with the overall quality of the service you received when you contacted the CRA on this most recent occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                305     16     62    132     24     35     34    122    183     88    121     84     65     16    221    245     60    201    104

             Unweighted 'N'                              289     23     63    109     27     39     28    129    160     75    103     99     63     16    207    229     60    184    105

             0 - Completely dissatisfied                  16      -      2      8      1      2      3      8      8      5      8      3      4      1     11     15      1     13      3
                                                          5%            3%     6%     6%     7%     7%     6%     4%     6%     6%     3%     6%     4%     5%     6%     2%     7%     3%

             1                                             1      -      -      1      -      -      -      1      -      -      1      -      -      -      1      1      -      1      -
                                                          *%                   1%                          1%                   1%                          1%     1%            1%       

             2                                             4      1      1      -      1      1      1      4      -      1      2      1      1      -      3      3      1      3      1
                                                          1%     4%     2%            2%     2%     4%     4%            1%     2%     2%     2%            1%     1%     2%     2%     1%

             3                                             5      2      -      4      -      -      -      1      4      3      -      2      2      -      3      5      -      4      1
                                                          2%    11%            3%                          1%     2%     4%            2%     3%            2%     2%            2%     1%

             4                                             7      -      1      5      -      1      -      1      6      -      4      2      2      -      5      6      1      4      3
                                                          2%            2%     4%            3%            1%     3%            3%     2%     3%            2%     2%     2%     2%     3%

             5                                            29      1      5     17      2      2      3     12     17      9     10      8      7      3     17     24      5     19     10
                                                          9%     5%     8%    12%     8%     5%     8%    10%     9%    10%     8%    10%    11%    19%     8%    10%     8%     9%    10%

             6                                            27      -      7      9      1      2      8     14     13      6     12      8      3      -     23     20      7     16     11
                                                          9%           11%     7%     3%     6%    24%    11%     7%     7%    10%     9%     5%           10%     8%    11%     8%    11%
                                                                                                     E                                                                                    

             7                                            35      2      7     14      2      7      3     15     20     16      9     11      8      1     27     28      7     23     13
                                                         12%    10%    11%    11%    10%    20%     9%    12%    11%    18%     7%    13%    12%     4%    12%    12%    12%    11%    12%

             8                                            52      3     12     23      6      3      5     21     31     16     26      9      7      5     40     41     11     40     12
                                                         17%    22%    19%    17%    26%     9%    14%    17%    17%    18%    22%    11%    11%    29%    18%    17%    18%    20%    11%
                                                                                                                                 L                                                        

             9                                            37      3     12     11      3      4      4     16     21     11     12     15      6      4     27     25     12     18     19
                                                         12%    18%    20%     8%    12%    12%    11%    13%    12%    12%    10%    18%     9%    27%    12%    10%    20%     9%    18%
                                                                                                                                                                                         R

             10 - Completely satisfied                    84      5     14     39      8     10      8     27     57     20     33     24     23      3     58     71     14     56     29
                                                         28%    30%    23%    29%    33%    30%    23%    22%    31%    23%    28%    29%    35%    17%    26%    29%    23%    28%    27%

             DK/REF                                        6      -      1      3      -      2      -      1      5      1      4      1      1      -      5      5      1      4      3
                                                          2%            2%     2%            7%            1%     3%     1%     3%     1%     2%            2%     2%     2%     2%     2%

             NET: Bottom 4                                27      2      3     12      2      3      4     15     12     10     11      6      7      1     19     25      2     22      5
                                                          9%    15%     5%     9%     8%     9%    11%    12%     7%    11%     9%     7%    11%     4%     9%    10%     4%    11%     5%
                                                                                                                                                                    Q                     

             NET: Middle 4                                98      2     20     45      5     12     14     42     56     31     35     29     21      4     72     78     20     61     37
                                                         32%    15%    32%    34%    20%    34%    41%    35%    31%    35%    29%    34%    32%    22%    33%    32%    33%    30%    36%
                                                                                B                    B                                                                                    

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD4 Page 132
                                                                                                                                                                                     (Continued)

D4. How satisfied are you with the overall quality of the service you received when you contacted the CRA on this most recent occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Top 3                                  173     11     38     72     17     18     16     64    109     46     72     48     36     12    125    137     36    114     59
                                                         57%    70%    61%    55%    71%    51%    48%    52%    60%    52%    59%    57%    55%    73%    56%    56%    61%    57%    57%

             MEAN                                       7.37   7.73   7.64   7.21   7.78   7.42   6.95   7.02   7.60   7.17   7.29   7.57   7.34   7.66   7.36   7.28   7.73   7.23   7.63

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD4 Page 133

D4. How satisfied are you with the overall quality of the service you received when you contacted the CRA on this most recent occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 305     224      77     147      24      42       6      48      36      84      81      55      59     179      34      87      95     195

        Unweighted 'N'                               289     215      70     131      22      41       6      55      33      81      73      52      56     161      32      91      87     187

        0 - Completely dissatisfied                   16      11       5      11       2       3       -       1       -       6       7       -       1      13       2       1       4      12
                                                      5%      5%      7%      7%      8%      7%              1%              8%      8%              2%      7%      5%      1%      5%      6%
                                                                                                                                                               P                                

        1                                              1       1       -       -       -       1       -       -       -       -       -       -       1       -       1       -       -       1
                                                      *%      1%                              3%                                                      2%              4%                      1%

        2                                              4       3       2       3       -       1       -       1       -       -       1       4       -       3       -       1       -       4
                                                      1%      1%      3%      2%              1%              1%                      1%      7%              2%              1%              2%

        3                                              5       5       -       3       -       1       -       -       2       2       -       3       1       3       1       2       2       3
                                                      2%      2%              2%              2%                      5%      2%              5%      2%      1%      3%      2%      2%      2%

        4                                              7       6       1       4       -       1       -       -       2       1       2       -       3       3       1       3       -       7
                                                      2%      3%      1%      3%              3%                      5%      1%      3%              5%      1%      4%      4%              4%

        5                                             29      23       5      12       2       4       -       6       5       6      13       4       4      14       5       9       6      21
                                                      9%     10%      7%      8%      7%     10%             13%     13%      7%     16%      7%      6%      8%     15%     11%      6%     11%

        6                                             27      20       7      19       1       3       -       4       -       4       5      10       8      20       3       4      15      10
                                                      9%      9%      9%     13%      4%      8%              8%              4%      7%     18%     14%     11%      9%      4%     16%      5%
                                                                                                                                               J               P                       R        

        7                                             35      31       4      17       2       6       -       5       5      10      11       8       4      19       4      12      10      22
                                                     12%     14%      6%     12%      7%     13%             11%     15%     12%     14%     14%      7%     11%     11%     14%     11%     11%
                                                               C                                                                                                                                

        8                                             52      35      16      26       7       4       2       5       7      19      11       8      12      32       5      14      20      31
                                                     17%     15%     21%     18%     29%     10%     33%     11%     18%     23%     13%     15%     20%     18%     14%     16%     21%     16%

        9                                             37      27      10      14       8       3       -      10       2      11      11       6       8      24       4       9      12      24
                                                     12%     12%     13%     10%     33%      7%             20%      6%     13%     13%     10%     14%     13%     13%     10%     12%     12%
                                                                                     DFI                       I                                                                                

        10 - Completely satisfied                     84      59      23      34       2      15       4      15      14      25      20      11      16      45       6      31      24      53
                                                     28%     26%     30%     23%      9%     34%     67%     31%     38%     29%     24%     19%     26%     25%     19%     35%     26%     27%
                                                                               E               E      DE       E       E                                                                        

        DK/REF                                         6       3       3       4       1       -       -       1       -       -       1       3       1       4       1       1       1       5
                                                      2%      2%      4%      3%      5%                      2%                      1%      5%      2%      2%      3%      1%      2%      2%

        NET: Bottom 4                                 27      20       7      16       2       6       -       1       2       8       7       6       4      19       4       4       6      20
                                                      9%      9%     10%     11%      8%     14%              3%      5%     10%      9%     12%      6%     10%     12%      4%      6%     10%
                                                                               H                                                                                                                

        NET: Middle 4                                 98      80      17      52       4      15       -      16      12      20      32      22      18      56      13      29      31      61
                                                     32%     36%     22%     35%     17%     34%             32%     33%     24%     39%     39%     31%     31%     39%     33%     33%     31%
                                                               C                                                                                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD4 Page 134
                                                                                                                                                                                     (Continued)

D4. How satisfied are you with the overall quality of the service you received when you contacted the CRA on this most recent occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Top 3                                   173     121      50      75      17      22       6      30      22      55      41      24      35     101      16      54      56     108
                                                     57%     54%     65%     51%     70%     52%    100%     62%     62%     66%     51%     44%     60%     56%     46%     62%     59%     56%
                                                                                                   DEFHI                       L                                                                

        MEAN                                        7.37    7.30    7.52    7.02    7.52    7.07    9.34    7.94    7.83    7.55    7.05    7.07    7.51    7.24    6.75    7.86    7.56    7.21
                                                                                                       D       D                                                               O                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD4 Page 135

D4. How satisfied are you with the overall quality of the service you received when you contacted the CRA on this most recent occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  305      246       32        3      132      150       19      305        -      305        -        -      173       98       27      161      137

   Unweighted 'N'                                289      229       34        4      128      136       20      289        -      289        -        -      169       89       26      154      128

   0 - Completely dissatisfied                    16       11        3        -        3       10        3       16        -       16        -        -        -        -       16        8        8
                                                  5%       5%      11%                2%       7%      16%       5%                5%                                          59%       5%       6%

   1                                               1        1        -        -        -        1        -        1        -        1        -        -        -        -        1        -        1
                                                  *%       1%                                  1%                *%                *%                                           5%                1%

   2                                               4        3        -        1        2        2        -        4        -        4        -        -        -        -        4        2        2
                                                  1%       1%               27%       1%       1%                1%                1%                                          17%       1%       2%

   3                                               5        5        -        -        1        2        2        5        -        5        -        -        -        -        5        4        1
                                                  2%       2%                         1%       1%       9%       2%                2%                                          19%       3%       1%

   4                                               7        7        -        -        -        6        1        7        -        7        -        -        -        7        -        5        2
                                                  2%       3%                                  4%       5%       2%                2%                                  7%                3%       2%

   5                                              29       23        4        -        8       13        7       29        -       29        -        -        -       29        -       15       13
                                                  9%       9%      13%                6%       9%      38%       9%                9%                                 29%               10%      10%
                                                                                                        EF                                                                                          

   6                                              27       26        -        -        4       20        3       27        -       27        -        -        -       27        -       12       14
                                                  9%      10%                         3%      13%      17%       9%                9%                                 27%                7%      10%
                                                                                                E                                                                                                   

   7                                              35       26        4        -       12       23        -       35        -       35        -        -        -       35        -       20       14
                                                 12%      11%      13%                9%      16%               12%               12%                                 36%               13%      10%

   8                                              52       47        2        -       21       29        2       52        -       52        -        -       52        -        -       30       22
                                                 17%      19%       8%               16%      19%      12%      17%               17%                        30%                        19%      16%
                                                            C                                                                                                                                       

   9                                              37       27        7        1       18       18        1       37        -       37        -        -       37        -        -       22       15
                                                 12%      11%      21%      28%      14%      12%       3%      12%               12%                        21%                        14%      11%

   10 - Completely satisfied                      84       62       10        1       60       23        -       84        -       84        -        -       84        -        -       40       40
                                                 28%      25%      32%      45%      45%      15%               28%               28%                        49%                        25%      30%
                                                                                       F                                                                                                            

   DK/REF                                          6        5        1        -        4        2        -        6        -        6        -        -        -        -        -        3        4
                                                  2%       2%       4%                3%       2%                2%                2%                                                    2%       3%

   NET: Bottom 4                                  27       21        3        1        6       15        5       27        -       27        -        -        -        -       27       15       12
                                                  9%       9%      11%      27%       4%      10%      25%       9%                9%                                         100%       9%       9%

   NET: Middle 4                                  98       82        8        -       24       63       11       98        -       98        -        -        -       98        -       52       44
                                                 32%      34%      26%               18%      42%      60%      32%               32%                                100%               33%      32%
                                                                                                E        E                                                                                          

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD4 Page 136
                                                                                                                                                                                     (Continued)

D4. How satisfied are you with the overall quality of the service you received when you contacted the CRA on this most recent occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Top 3                                    173      137       19        2       98       69        3      173        -      173        -        -      173        -        -       91       77
                                                 57%      56%      60%      73%      75%      46%      15%      57%               57%                       100%                        57%      56%
                                                                                      FG        G                                                                                                   

   MEAN                                         7.37     7.30     7.44     7.58     8.42     6.82     4.63     7.37        -     7.37        -        -     9.19     5.92     0.96     7.31     7.35
                                                                                      FG        G                                                             NO        O                           

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD5 Page 137

D5. Did you get what you needed from the CRA on this particular occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                                305     16     62    132     24     35     34    122    183     88    121     84     65     16    221    245     60    201    104

             Unweighted 'N'                              289     23     63    109     27     39     28    129    160     75    103     99     63     16    207    229     60    184    105

             Yes                                         243     10     51    105     21     28     28     99    144     65    101     67     51     15    175    194     49    157     86
                                                         80%    61%    81%    79%    86%    80%    82%    81%    79%    74%    83%    80%    78%    96%    79%    79%    82%    78%    82%
                                                                                                                                                     MO                                   

             No                                           57      6     11     26      2      6      6     23     34     23     18     14     14      1     42     48      9     42     15
                                                         19%    39%    17%    20%     9%    17%    18%    19%    19%    26%    15%    17%    21%     4%    19%    19%    16%    21%    14%
                                                                 CE                                                                            N             N                            

             DK/REF                                        5      -      1      1      1      1      -      1      4      -      3      2      1      -      4      4      1      1      4
                                                          2%            2%     1%     5%     3%            *%     2%            2%     3%     1%            2%     2%     2%     1%     4%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD5 Page 138

D5. Did you get what you needed from the CRA on this particular occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                 305     224      77     147      24      42       6      48      36      84      81      55      59     179      34      87      95     195

        Unweighted 'N'                               289     215      70     131      22      41       6      55      33      81      73      52      56     161      32      91      87     187

        Yes                                          243     180      59     111      19      37       5      40      30      64      64      45      49     143      25      72      80     150
                                                     80%     80%     77%     76%     77%     86%     82%     83%     84%     77%     78%     81%     84%     80%     74%     83%     84%     77%

        No                                            57      40      16      35       4       5       1       6       6      19      17       9       9      35       8      13      15      40
                                                     19%     18%     21%     24%     18%     12%     18%     13%     16%     23%     20%     16%     15%     20%     23%     14%     16%     21%

        DK/REF                                         5       4       1       1       1       1       -       2       -       -       1       1       1       1       1       2       -       4
                                                      2%      2%      2%      1%      5%      1%              4%                      2%      3%      2%      1%      3%      3%              2%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD5 Page 139

D5. Did you get what you needed from the CRA on this particular occasion?
BASE:  Those who contacted CRA by telephone

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                  305      246       32        3      132      150       19      305        -      305        -        -      173       98       27      161      137

   Unweighted 'N'                                289      229       34        4      128      136       20      289        -      289        -        -      169       89       26      154      128

   Yes                                           243      197       24        2      111      118       11      243        -      243        -        -      164       72        4      129      106
                                                 80%      80%      74%      72%      84%      79%      56%      80%               80%                        94%      74%      15%      80%      78%
                                                                                       G                                                                      NO        O                           

   No                                             57       46        7        1       20       28        9       57        -       57        -        -       10       24       22       28       29
                                                 19%      19%      23%      28%      15%      19%      44%      19%               19%                         6%      24%      82%      17%      22%
                                                                                                        EF                                                              M       MN                  

   DK/REF                                          5        3        1        -        1        3        -        5        -        5        -        -        -        2        1        4        1
                                                  2%       1%       4%                1%       2%                2%                2%                                  2%       2%       2%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6A Page 140

SM6A. How you would PREFER to receive service or information from the CRA:  If you wanted basic information, for instance information about Registered Savings Plans
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Visit the CRA’s website                     776     54    184    294     46     90    107    377    398    253    303    199    145     30    593    611    164    522    253
                                                         48%    46%    49%    48%    42%    53%    50%    49%    48%    59%    53%    37%    34%    46%    55%    48%    49%    53%    41%
                                                                                                                          L      L                           M                    S       

             Contact the CRA by telephone                451     36    110    170     34     48     53    191    260    101    157    178    164     18    262    352     99    245    206
                                                         28%    31%    29%    28%    31%    28%    25%    25%    31%    24%    28%    33%    38%    27%    24%    28%    30%    25%    33%
                                                                                                                   H                    J      O                                         R

             Send the CRA an email                       141     13     25     51     13     18     22     83     58     50     48     38     37      4     95    124     17    105     36
                                                          9%    11%     7%     8%    12%    10%    10%    11%     7%    12%     8%     7%     9%     6%     9%    10%     5%    11%     6%
                                                                                                            I             L                                         Q             S       

             Send the CRA a letter in the mail            75      6      6     39      6      6     13     31     44     16     22     32     26      5     44     70      5     44     31
                                                          5%     5%     2%     6%     6%     3%     6%     4%     5%     4%     4%     6%     6%     7%     4%     6%     1%     4%     5%
                                                                  C             C                    C                                                              Q                     

             Send the CRA a fax                           10      1      5      2      -      2      -      6      3      3      -      3      6      2      2      5      5      6      4
                                                          1%     1%     1%     *%            1%            1%     *%     1%            1%     1%     3%     *%     *%     1%     1%     1%
                                                                                                                                               O                                          

             Business income tax                           4      1      -      2      1      -      1      4      1      -      2      2      2      -      2      4      1      1      3
                                                          *%     *%            *%     1%            1%     1%     *%            *%     *%     *%            *%     *%     *%     *%     1%

             Notice of assessment                          1      -      -      1      -      1      -      1      -      -      -      1      1      -      1      1      -      1      1
                                                          *%                   *%            *%            *%                          *%     *%            *%     *%            *%     *%

             OTHER                                        12      1      3      5      1      1      2      7      4      2      4      4      2      1      9      9      3      6      5
                                                          1%     1%     1%     1%     1%     1%     1%     1%     1%     *%     1%     1%     *%     1%     1%     1%     1%     1%     1%

             Financial consultant/accountant             106      5     38     39      7      4     14     54     52      4     28     67     34      5     65     70     36     44     62
                                                          7%     4%    10%     6%     6%     2%     6%     7%     6%     1%     5%    12%     8%     8%     6%     6%    11%     4%    10%
                                                                        BF      F                                                J     JK                                  P             R

             DK/REF                                       24      2      5      9      3      2      3     13     11      -      6     18     14      2      7     20      4     11     14
                                                          2%     2%     1%     2%     3%     1%     1%     2%     1%            1%     3%     3%     3%     1%     2%     1%     1%     2%
                                                                                                                                        K      O                                          

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6A Page 141

SM6A. How you would PREFER to receive service or information from the CRA:  If you wanted basic information, for instance information about Registered Savings Plans
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Visit the CRA’s website                      776     617     152     429      67      74      30     100      72     176     196     170     175     508      74     186     236     490
                                                     48%     51%     40%     58%     49%     58%     50%     30%     39%     34%     48%     63%     66%     57%     56%     34%     62%     45%
                                                               C              HI       H      HI       H               H               J      JK      JK       P       P               R        

        Contact the CRA by telephone                 451     333     114     177      36      19      16     132      68     205     109      50      46     215      23     203      91     329
                                                     28%     28%     30%     24%     27%     15%     27%     39%     38%     40%     26%     18%     17%     24%     17%     37%     24%     30%
                                                                               F       F                     DEF     DEF     KLM      LM                                      NO               Q

        Send the CRA an email                        141      84      56      69      16      15      11      17      13      36      47      21      23      84      12      42      31      95
                                                      9%      7%     15%      9%     11%     12%     18%      5%      7%      7%     11%      8%      9%      9%      9%      8%      8%      9%
                                                                       B       H       H       H       H                               J                                                        

        Send the CRA a letter in the mail             75      45      29      26       4       8       2      22      12      37      18       8       3      26       9      39       8      61
                                                      5%      4%      8%      4%      3%      6%      4%      7%      7%      7%      4%      3%      1%      3%      7%      7%      2%      6%
                                                                       B                                       D              LM       M                                       N               Q

        Send the CRA a fax                            10       8       1       4       2       -       -       1       2       6       3       -       -       5       1       3       1       6
                                                      1%      1%      *%      1%      1%                      *%      1%      1%      1%                      1%      1%      *%      *%      1%

        Business income tax                            4       1       3       3       -       -       -       1       1       1       3       1       -       3       -       1       1       4
                                                      *%      *%      1%      *%                              *%      *%      *%      1%      *%              *%              *%      *%      *%

        Notice of assessment                           1       1       -       -       -       -       -       1       1       1       -       -       -       -       -       1       -       1
                                                      *%      *%                                              *%      *%      *%                                              *%              *%

        OTHER                                         12       8       1       5       2       1       -       2       1       4       1       3       3       6       1       3       3       8
                                                      1%      1%      *%      1%      2%      1%              1%      *%      1%      *%      1%      1%      1%      1%      1%      1%      1%

        Financial consultant/accountant              106      88      16      29       8       8       1      51       8      33      33      15      12      35       9      59      10      88
                                                      7%      7%      4%      4%      6%      6%      2%     15%      4%      6%      8%      5%      5%      4%      7%     11%      3%      8%
                                                               C                                           DEFGI                                                               N               Q

        DK/REF                                        24      20       4       3       1       4       -      12       4      12       3       2       3       3       4      16       2      16
                                                      2%      2%      1%      *%      1%      3%              3%      2%      2%      1%      1%      1%      *%      3%      3%      1%      1%
                                                                                                               D               K                                               N                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6A Page 142

SM6A. How you would PREFER to receive service or information from the CRA:  If you wanted basic information, for instance information about Registered Savings Plans
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Visit the CRA’s website                       776      614       81        4      352      376       22      167      607      141       11       11       78       50       10      380      385
                                                 48%      52%      41%      23%      50%      50%      29%      46%      49%      46%      31%      62%      45%      51%      37%      41%      60%
                                                           CD                          G        G                                                     K                                            P

   Contact the CRA by telephone                  451      319       70        7      204      203       26      113      337      100       10        1       59       29        9      318      123
                                                 28%      27%      35%      39%      29%      27%      35%      31%      27%      33%      28%       8%      34%      30%      33%      35%      19%
                                                                     B                                                              L        L                                            Q         

   Send the CRA an email                         141      100       17        3       69       59        9       38      102       26        9        2       14        6        5       42       97
                                                  9%       8%       9%      14%      10%       8%      12%      10%       8%       9%      26%      14%       8%       6%      18%       5%      15%
                                                                                                                                             J                                                     P

   Send the CRA a letter in the mail              75       48       15        1       36       34        2       19       56       17        3        -       11        6        -       64       10
                                                  5%       4%       8%       4%       5%       5%       2%       5%       5%       5%       7%                6%       6%                7%       2%
                                                                                                                                                                                          Q         

   Send the CRA a fax                             10        6        1        -        4        4        1        3        7        3        -        -        3        -        -        6        2
                                                  1%       1%       1%                1%       1%       1%       1%       1%       1%                         2%                         1%       *%

   Business income tax                             4        3        -        -        1        2        1        -        4        -        -        -        -        -        -        2        2
                                                  *%       *%                         *%       *%       2%                *%                                                             *%       *%

   Notice of assessment                            1        -        -        1        -        1        -        -        1        -        -        -        -        -        -        1        -
                                                  *%                         3%                *%                         *%                                                             *%         

   OTHER                                          12       10        1        1        6        6        -        4        8        4        -        -        2        -        1       10        2
                                                  1%       1%       *%       5%       1%       1%                1%       1%       1%                         1%                4%       1%       *%

   Financial consultant/accountant               106       77       11        1       29       65        9       19       86       15        2        3        6        6        2       77       24
                                                  7%       6%       6%       5%       4%       9%      11%       5%       7%       5%       5%      16%       4%       6%       7%       8%       4%
                                                                                                E                                                                                         Q         

   DK/REF                                         24       13        2        1        8        6        6        3       21        1        1        -        -        1        -       19        1
                                                  2%       1%       1%       6%       1%       1%       8%       1%       2%       *%       3%                         1%                2%       *%
                                                                                                         F                                                                                Q         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6B Page 143

SM6B. How you would PREFER to receive service or information from the CRA:  If you required clarification on a document the CRA sent you
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Contact the CRA by telephone               1023     80    259    393     59    106    125    449    574    269    372    344    294     43    676    789    235    613    410
                                                         64%    68%    69%    64%    54%    62%    58%    58%    69%    63%    65%    63%    68%    65%    63%    62%    70%    62%    67%
                                                                  E     EG      E                                  H                           O                           P              

             Send the CRA an email                       220     15     36     79     24     30     36    121     99     80     73     60     39      8    168    191     29    153     67
                                                         14%    13%    10%    13%    22%    18%    17%    16%    12%    19%    13%    11%     9%    12%    16%    15%     9%    16%    11%
                                                                                     BCD      C      C      I            KL                                  M      Q             S       

             Visit the CRA’s website                     181     11     47     70     15     15     24    109     72     64     69     46     29      8    141    140     40    134     47
                                                         11%     9%    12%    11%    13%     9%    11%    14%     9%    15%    12%     9%     7%    13%    13%    11%    12%    14%     8%
                                                                                                            I             L                                  M                    S       

             Send the CRA a letter in the mail            73      5      7     36      4      9     12     35     38      9     29     30     28      2     42     68      5     41     32
                                                          5%     4%     2%     6%     4%     6%     5%     5%     5%     2%     5%     5%     6%     2%     4%     5%     1%     4%     5%
                                                                                C             C                                  J      J                           Q                     

             Business income tax                          12      1      1      4      3      -      3      6      7      -      6      5      8      -      5     11      1      7      5
                                                          1%     1%     *%     1%     3%            2%     1%     1%            1%     1%     2%            *%     1%     *%     1%     1%

             Send the CRA a fax                            7      -      1      1      1      4      1      5      2      2      2      3      2      -      3      6      1      4      3
                                                          *%            *%     *%     1%     2%     1%     1%     *%     *%     *%     *%     1%            *%     *%     *%     *%     1%

             Notice of assessment                          1      -      -      -      -      1      -      1      -      -      -      1      1      -      -      1      -      -      1
                                                          *%                                 *%            *%                          *%     *%                   *%                   *%

             OTHER                                         8      1      3      3      -      1      1      6      3      -      4      4      5      1      3      7      2      4      4
                                                          1%     1%     1%     1%            1%     *%     1%     *%            1%     1%     1%     1%     *%     1%     1%     *%     1%

             Financial consultant/accountant              66      3     20     23      3      5     12     35     32      5     13     45     19      5     41     47     20     25     42
                                                          4%     2%     5%     4%     3%     3%     5%     5%     4%     1%     2%     8%     4%     7%     4%     4%     6%     3%     7%
                                                                                                                                       JK                                                R

             DK/REF                                        8      2      1      3      1      -      1      3      5      -      3      5      6      -      2      7      1      3      5
                                                          1%     2%     *%     1%     1%            1%     *%     1%            *%     1%     1%            *%     1%     *%     *%     1%
                                                                                                                                               O                                          

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6B Page 144

SM6B. How you would PREFER to receive service or information from the CRA:  If you required clarification on a document the CRA sent you
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Contact the CRA by telephone                1023     795     218     483      80      84      36     216     119     333     261     166     172     574      79     353     240     713
                                                     64%     66%     58%     65%     59%     66%     61%     63%     65%     65%     63%     62%     65%     65%     60%     64%     63%     65%
                                                               C                                                                                                                                

        Send the CRA an email                        220     142      76     109      23      16      14      32      24      53      63      39      45     137      13      65      64     136
                                                     14%     12%     20%     15%     17%     13%     24%     10%     13%     10%     15%     14%     17%     16%     10%     12%     17%     12%
                                                                       B       H                       H                               J               J       P                                

        Visit the CRA’s website                      181     146      34     100      16      17       6      24      16      46      50      44      30     115      20      43      65     106
                                                     11%     12%      9%     13%     12%     13%      9%      7%      9%      9%     12%     16%     11%     13%     15%      8%     17%     10%
                                                                               H                                                               J               P       P               R        

        Send the CRA a letter in the mail             73      41      28      23      10       5       1      21      13      35      17       9       4      29       8      36       8      58
                                                      5%      3%      7%      3%      7%      4%      1%      6%      7%      7%      4%      3%      1%      3%      6%      6%      2%      5%
                                                                       B               G                      DG       G      LM       M                                       N               Q

        Business income tax                           12       7       5       2       1       -       1       6       2       8       1       1       1       3       -       9       2      10
                                                      1%      1%      1%      *%      1%              2%      2%      1%      2%      *%      *%      *%      *%              2%      1%      1%
                                                                                                                                                                               N                

        Send the CRA a fax                             7       5       2       3       1       1       -       1       1       4       1       1       -       3       2       1       1       4
                                                      *%      *%      1%      *%      1%      *%              *%      *%      1%      *%      *%              *%      1%      *%      *%      *%

        Notice of assessment                           1       1       -       -       -       -       -       1       -       1       -       -       -       -       -       1       -       1
                                                      *%      *%                                              *%              *%                                              *%              *%

        OTHER                                          8       8       1       4       -       -       -       4       1       4       3       1       -       1       2       5       1       6
                                                      1%      1%      *%      *%                              1%      1%      1%      1%      *%              *%      2%      1%      *%      1%

        Financial consultant/accountant               66      52      12      18       4       5       1      31       5      23      14       7      13      19       8      37       2      60
                                                      4%      4%      3%      2%      3%      4%      2%      9%      3%      5%      3%      3%      5%      2%      6%      7%      *%      5%
                                                                                                           DEFGI                                                               N               Q

        DK/REF                                         8       8       -       3       1       -       -       4       1       3       2       2       -       3       -       5       -       6
                                                      1%      1%              *%      *%                      1%      *%      1%      *%      1%              *%              1%              1%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6B Page 145

SM6B. How you would PREFER to receive service or information from the CRA:  If you required clarification on a document the CRA sent you
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Contact the CRA by telephone                 1023      770      129        9      436      498       50      239      780      213       16        7      129       64       18      638      364
                                                 64%      65%      65%      49%      62%      66%      66%      65%      63%      70%      45%      41%      74%      65%      65%      69%      56%
                                                                                                                                   KL                                                     Q         

   Send the CRA an email                         220      159       26        3      106      101        7       61      160       44       13        2       19       19        3       81      137
                                                 14%      13%      13%      14%      15%      13%       9%      17%      13%      14%      35%       9%      11%      19%      12%       9%      21%
                                                                                                                                            JL                                                     P

   Visit the CRA’s website                       181      143       23        2       94       82        2       33      148       27        1        5       17        8        3       66      113
                                                 11%      12%      12%      10%      13%      11%       2%       9%      12%       9%       3%      26%      10%       8%      11%       7%      17%
                                                                                       G        G                                                     K                                            P

   Send the CRA a letter in the mail              73       49       12        4       38       29        4       15       57       10        4        -        5        5        1       54       17
                                                  5%       4%       6%      20%       5%       4%       5%       4%       5%       3%      11%                3%       5%       3%       6%       3%
                                                                                                                                                                                          Q         

   Business income tax                            12        8        1        1        7        4        1        3       10        1        -        1        -        -        1       11        1
                                                  1%       1%       1%       5%       1%       1%       2%       1%       1%       *%                8%                         4%       1%       *%
                                                                                                                                                                                          Q         

   Send the CRA a fax                              7        5        -        -        1        4        1        -        7        -        -        -        -        -        -        7        -
                                                  *%       *%                         *%       1%       2%                1%                                                             1%         

   Notice of assessment                            1        -        -        1        -        1        -        -        1        -        -        -        -        -        -        -        -
                                                  *%                         3%                *%                         *%                                                                        

   OTHER                                           8        4        2        -        3        2        3        3        5        1        -        1        1        -        -        6        2
                                                  1%       *%       1%                *%       *%       4%       1%       *%       *%                5%       1%                         1%       *%

   Financial consultant/accountant                66       51        4        -       18       35        7       11       56        8        1        2        3        3        1       51        9
                                                  4%       4%       2%                3%       5%       9%       3%       5%       2%       3%      12%       2%       3%       5%       6%       1%
                                                                                                                                                                                          Q         

   DK/REF                                          8        4        -        -        4        2        1        1        7        -        1        -        -        -        -        4        2
                                                  1%       *%                         1%       *%       1%       *%       1%                3%                                           *%       *%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6C Page 146

SM6C. How you would PREFER to receive service or information from the CRA:  If you needed advice on a personal tax matter
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Contact the CRA by telephone                906     77    216    342     63     89    119    403    504    257    341    276    275     29    592    715    191    555    352
                                                         57%    65%    58%    56%    58%    52%    55%    52%    61%    60%    60%    51%    64%    43%    55%    56%    57%    56%    57%
                                                                 DF                                                H      L      L            NO                                          

             Visit the CRA’s website                     252     15     56    103     11     33     35    137    116     78     92     81     37     15    199    198     54    166     86
                                                         16%    13%    15%    17%    10%    19%    16%    18%    14%    18%    16%    15%     9%    23%    18%    16%    16%    17%    14%
                                                                                E             E             I                                         M      M                            

             Send the CRA an email                       182     12     24     73     16     29     29     96     86     67     64     46     26     10    140    166     16    126     56
                                                         11%    10%     6%    12%    14%    17%    13%    12%    10%    16%    11%     8%     6%    16%    13%    13%     5%    13%     9%
                                                                                C      C      C      C                    L                           M      M      Q             S       

             Send the CRA a letter in the mail            63      6      4     32      6      6      9     24     39     12     19     26     28      2     31     61      2     42     20
                                                          4%     5%     1%     5%     6%     3%     4%     3%     5%     3%     3%     5%     7%     4%     3%     5%     1%     4%     3%
                                                                  C             C      C                                                       O                    Q                     

             Business income tax                          10      1      -      4      2      1      2      5      5      1      1      7      8      -      2     10      -      6      4
                                                          1%     *%            1%     2%     1%     1%     1%     1%     *%     *%     1%     2%            *%     1%            1%     1%
                                                                                                                                        K      O                                          

             Notice of assessment                          6      -      1      2      1      1      2      3      3      1      1      3      3      -      4      5      1      3      3
                                                          *%            *%     *%     1%     *%     1%     *%     *%     *%     *%     1%     1%            *%     *%     *%     *%     1%

             Send the CRA a fax                            3      -      1      1      1      1      -      1      2      1      -      2      2      -      1      2      1      1      2
                                                          *%            *%     *%     1%     *%            *%     *%     *%            *%     *%            *%     *%     *%     *%     *%

             OTHER                                        10      -      4      5      1      1      -      5      5      1      6      2      4      -      6      6      4      7      3
                                                          1%            1%     1%     1%     *%            1%     1%     *%     1%     *%     1%            1%     *%     1%     1%     1%

             Financial consultant/accountant             155      6     65     47      9     10     19     89     66     11     42     96     42      9    103     94     61     73     82
                                                         10%     5%    17%     8%     8%     6%     9%    12%     8%     3%     7%    18%    10%    13%     9%     7%    18%     7%    13%
                                                                     BDEFG                                  I                    J     JK                                  P             R

             DK/REF                                       12      2      3      3      -      2      1      5      7      1      5      4      6      1      4      9      3      4      7
                                                          1%     2%     1%     1%            1%     *%     1%     1%     *%     1%     1%     1%     2%     *%     1%     1%     *%     1%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6C Page 147

SM6C. How you would PREFER to receive service or information from the CRA:  If you needed advice on a personal tax matter
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Contact the CRA by telephone                 906     694     204     430      73      65      43     180     110     313     228     148     137     521      61     312     213     632
                                                     57%     58%     54%     58%     54%     50%     72%     53%     60%     61%     55%     55%     52%     59%     46%     56%     56%     58%
                                                                                                    DEFH                       M                               O               O                

        Visit the CRA’s website                      252     202      47     142      20      20      10      39      22      43      76      56      61     163      23      65      98     141
                                                     16%     17%     12%     19%     14%     16%     17%     12%     12%      8%     19%     21%     23%     18%     18%     12%     26%     13%
                                                               C              HI                                                       J       J       J       P                       R        

        Send the CRA an email                        182     112      68      96      19      19       4      25      18      48      48      34      37     111      20      46      45     117
                                                     11%      9%     18%     13%     14%     15%      7%      7%     10%      9%     12%     13%     14%     13%     15%      8%     12%     11%
                                                                       B       H               H                                                               P       P                        

        Send the CRA a letter in the mail             63      34      26      19       7       6       1      17      12      32      11       7       4      25       8      26       6      49
                                                      4%      3%      7%      3%      5%      5%      1%      5%      7%      6%      3%      2%      2%      3%      6%      5%      2%      4%
                                                                       B                                               D     KLM                                                               Q

        Business income tax                           10       7       3       4       -       -       -       4       3       5       3       1       -       4       1       6       3       7
                                                      1%      1%      1%      *%                              1%      1%      1%      1%      *%              *%      1%      1%      1%      1%

        Notice of assessment                           6       5       2       2       1       -       -       2       1       3       2       1       -       2       -       4       4       2
                                                      *%      *%      *%      *%      1%                      1%      *%      1%      *%      *%              *%              1%      1%      *%

        Send the CRA a fax                             3       2       1       1       -       -       -       -       2       3       -       1       -       1       -       1       -       2
                                                      *%      *%      *%      *%                                      1%      *%              *%              *%              *%              *%

        OTHER                                         10       8       2       3       1       -       -       3       3       6       1       -       -       2       1       5       -       8
                                                      1%      1%      1%      *%      1%                      1%      2%      1%      *%                      *%      1%      1%              1%

        Financial consultant/accountant              155     131      23      45      15      18       2      64      10      51      42      21      24      54      17      81      12     134
                                                     10%     11%      6%      6%     11%     14%      3%     19%      5%     10%     10%      8%      9%      6%     13%     15%      3%     12%
                                                               C                       G     DGI            DEGI                                                       N       N               Q

        DK/REF                                        12       9       1       2       1       -       -       6       3       7       1       1       1       3       -       8       2       6
                                                      1%      1%      *%      *%      *%                      2%      1%      1%      *%      *%      *%      *%              1%      1%      1%
                                                                                                               D                                                               N                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6C Page 148

SM6C. How you would PREFER to receive service or information from the CRA:  If you needed advice on a personal tax matter
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Contact the CRA by telephone                  906      674      126       12      392      444       40      223      679      198       15        8      118       62       16      564      326
                                                 57%      57%      63%      63%      55%      59%      53%      61%      55%      65%      43%      43%      68%      63%      59%      61%      50%
                                                                                                                                    K                                                     Q         

   Visit the CRA’s website                       252      207       20        2      119      118        8       56      196       42        9        3       25       15        3      104      146
                                                 16%      17%      10%       9%      17%      16%      11%      15%      16%      14%      26%      17%      14%      15%       9%      11%      23%
                                                            C                                                                                                                                      P

   Send the CRA an email                         182      131       23        2       90       77       11       41      141       31        8        1       13       12        3       65      115
                                                 11%      11%      12%      10%      13%      10%      15%      11%      11%      10%      21%       8%       8%      13%      10%       7%      18%
                                                                                                                                                                                                   P

   Send the CRA a letter in the mail              63       36       12        1       35       21        2       10       53        9        1        -        4        3        1       46       15
                                                  4%       3%       6%       5%       5%       3%       3%       3%       4%       3%       2%                3%       3%       4%       5%       2%
                                                                                       F                                                                                                  Q         

   Business income tax                            10        7        1        -        4        5        1        1        9        1        -        -        -        1        -        6        3
                                                  1%       1%       1%                1%       1%       1%       *%       1%       *%                                  1%                1%       1%

   Notice of assessment                            6        4        1        1        5        1        -        2        4        1        -        1        1        -        -        2        3
                                                  *%       *%       1%       3%       1%       *%                1%       *%       *%                5%       1%                         *%       *%

   Send the CRA a fax                              3        2        -        -        1        1        1        -        3        -        -        -        -        -        -        3        -
                                                  *%       *%                         *%       *%       1%                *%                                                             *%         

   OTHER                                          10        4        -        -        5        4        -        1        9        1        -        -        1        -        -        8        2
                                                  1%       *%                         1%       1%                *%       1%       *%                         1%                         1%       *%

   Financial consultant/accountant               155      122       13        1       52       83        8       29      125       20        3        5        9        5        5      110       35
                                                 10%      10%       7%       5%       7%      11%      11%       8%      10%       7%       8%      27%       5%       5%      18%      12%       5%
                                                                                                E                                                     J                                   Q         

   DK/REF                                         12        5        1        1        5        2        4        2        9        1        -        -        1        -        -       11        -
                                                  1%       *%       1%       5%       1%       *%       5%       1%       1%       *%                         1%                         1%         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6D Page 149

SM6D. How you would PREFER to receive service or information from the CRA:  If you needed information on how to pay your income tax bill
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Contact the CRA by telephone                628     51    167    231     42     60     76    279    348    166    215    226    210     22    387    476    151    370    258
                                                         39%    43%    45%    38%    39%    35%    35%    36%    42%    38%    38%    42%    49%    33%    36%    38%    45%    38%    42%
                                                                       DFG                                         H                          NO                           P              

             Visit the CRA’s website                     558     36    113    236     27     68     79    268    290    187    225    134     96     23    434    458    100    383    175
                                                         35%    31%    30%    39%    24%    40%    37%    35%    35%    43%    39%    25%    22%    34%    40%    36%    30%    39%    28%
                                                                               CE            CE      E                    L      L                           M      Q             S       

             Send the CRA an email                       171     13     26     67     20     25     20     96     75     49     62     54     38      9    121    153     18    110     61
                                                         11%    11%     7%    11%    18%    15%     9%    12%     9%    11%    11%    10%     9%    13%    11%    12%     5%    11%    10%
                                                                                C     CG      C             I                                                       Q                     

             Send the CRA a letter in the mail            68      7      8     29      7      6     11     30     38     10     24     26     31      4     32     63      5     38     30
                                                          4%     6%     2%     5%     6%     4%     5%     4%     5%     2%     4%     5%     7%     7%     3%     5%     2%     4%     5%
                                                                  C             C                                                       J      O                    Q                     

             Business income tax                          12      2      1      4      3      -      1      6      6      2      2      6      6      -      6     10      1      4      8
                                                          1%     2%     *%     1%     3%            1%     1%     1%     *%     *%     1%     1%            1%     1%     *%     *%     1%

             Send the CRA a fax                            8      1      3      -      1      1      2      3      5      3      -      5      4      -      4      5      3      5      3
                                                          1%     1%     1%            1%     *%     1%     *%     1%     1%            1%     1%            *%     *%     1%     1%     *%

             Notice of assessment                          3      -      1      -      -      2      -      1      1      2      -      1      3      -      -      2      1      2      1
                                                          *%            *%                   1%            *%     *%     *%            *%     1%                   *%     *%     *%     *%

             OTHER                                        16      1      5      3      3      2      1      9      7      3      4      6      6      -     10     10      5      7      9
                                                          1%     1%     1%     1%     3%     1%     1%     1%     1%     1%     1%     1%     1%            1%     1%     2%     1%     1%

             Financial consultant/accountant             121      6     47     36      6      5     21     67     54      8     37     71     28      7     84     76     45     62     59
                                                          8%     5%    12%     6%     6%     3%    10%     9%     6%     2%     7%    13%     7%    11%     8%     6%    14%     6%    10%
                                                                      BDEF                           F                           J     JK                                  P             R

             DK/REF                                       15      1      4      5      -      1      4      9      6      -      1     13      9      2      3     12      4      4     12
                                                          1%     1%     1%     1%            1%     2%     1%     1%            *%     2%     2%     3%     *%     1%     1%     *%     2%
                                                                                                                                        K      O                                         R

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6D Page 150

SM6D. How you would PREFER to receive service or information from the CRA:  If you needed information on how to pay your income tax bill
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Contact the CRA by telephone                 628     482     141     269      54      48      22     148      84     253     161      85      73     331      44     243     130     461
                                                     39%     40%     37%     36%     39%     37%     37%     44%     46%     50%     39%     31%     28%     37%     33%     44%     34%     42%
                                                                                                               D       D     KLM      LM                                      NO               Q

        Visit the CRA’s website                      558     434     120     317      42      51      25      64      56     109     153     128     129     369      52     129     188     329
                                                     35%     36%     32%     43%     31%     40%     42%     19%     31%     21%     37%     47%     49%     42%     40%     23%     49%     30%
                                                                             EHI       H       H       H               H               J      JK      JK       P       P               R        

        Send the CRA an email                        171     110      59      81      25      10       9      31      12      52      45      32      32     100      12      56      41     111
                                                     11%      9%     16%     11%     18%      8%     14%      9%      7%     10%     11%     12%     12%     11%      9%     10%     11%     10%
                                                                       B            DFHI                                                                                                        

        Send the CRA a letter in the mail             68      42      23      25       6       5       2      18      11      35      15       3       5      29       7      31       9      52
                                                      4%      3%      6%      3%      5%      4%      4%      5%      6%      7%      4%      1%      2%      3%      5%      6%      2%      5%
                                                                                                                             KLM       L                                       N               Q

        Business income tax                           12       8       4       1       1       -       -       8       2       5       4       -       1       2       1       9       2       8
                                                      1%      1%      1%      *%      1%                      2%      1%      1%      1%              *%      *%      1%      2%      *%      1%
                                                                                                               D                                                               N                

        Send the CRA a fax                             8       8       -       3       -       -       -       2       3       6       -       2       1       3       -       4       2       5
                                                      1%      1%              *%                              1%      2%      1%              1%      *%      *%              1%      *%      1%

        Notice of assessment                           3       3       -       1       -       -       -       1       1       1       -       -       -       1       -       2       -       3
                                                      *%      *%              *%                              *%      1%      *%                              *%              *%              *%

        OTHER                                         16      15       1       5       1       1       -       9       -       6       4       1       1       6       -       7       4      11
                                                      1%      1%      *%      1%      1%      1%              3%              1%      1%      *%      *%      1%              1%      1%      1%
                                                               C                                               D                                                                                

        Financial consultant/accountant              121      93      25      40       5      12       2      50      11      35      29      19      19      41      15      64       3     111
                                                      8%      8%      7%      5%      4%     10%      3%     15%      6%      7%      7%      7%      7%      5%     12%     12%      1%     10%
                                                                                                            DEGI                                                       N       N               Q

        DK/REF                                        15      11       3       2       1       1       -       9       2       8       2       1       2       3       1      10       4       7
                                                      1%      1%      1%      *%      1%      1%              3%      1%      2%      *%      *%      1%      *%      1%      2%      1%      1%
                                                                                                               D                                                               N                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                   Table QSM6D Page 151

SM6D. How you would PREFER to receive service or information from the CRA:  If you needed information on how to pay your income tax bill
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Contact the CRA by telephone                  628      459       89        8      272      299       30      154      472      137       12        2       80       43       12      416      199
                                                 39%      39%      45%      45%      38%      40%      40%      42%      38%      45%      34%      12%      46%      43%      44%      45%      31%
                                                                                                                                    L        L                                            Q         

   Visit the CRA’s website                       558      441       54        2      267      258       19      126      430      105       13        5       60       34        8      250      302
                                                 35%      37%      27%      12%      38%      34%      25%      35%      35%      35%      37%      30%      35%      35%      31%      27%      47%
                                                           CD                          G                                                                                                           P

   Send the CRA an email                         171      126       20        4       78       79        9       41      130       27        7        5       16        8        3       63      106
                                                 11%      11%      10%      19%      11%      10%      12%      11%      11%       9%      19%      27%       9%       8%      10%       7%      16%
                                                                                                                                                                                                   P

   Send the CRA a letter in the mail              68       42       16        2       34       30        3       12       57        8        3        1        6        1        1       61        5
                                                  4%       4%       8%      10%       5%       4%       4%       3%       5%       3%       8%       5%       3%       1%       3%       7%       1%
                                                                     B                                                                                                                    Q         

   Business income tax                            12        5        1        1        5        4        2        4        8        3        -        1        2        1        -        7        4
                                                  1%       *%       *%       5%       1%       *%       2%       1%       1%       1%                4%       1%       1%                1%       1%

   Send the CRA a fax                              8        5        2        -        1        6        1        3        5        3        -        -        1        2        -        6        2
                                                  1%       *%       1%                *%       1%       1%       1%       *%       1%                         *%       2%                1%       *%

   Notice of assessment                            3        1        1        1        1        1        -        -        3        -        -        -        -        -        -        1        1
                                                  *%       *%       *%       3%       *%       *%                         *%                                                             *%       *%

   OTHER                                          16       11        3        -        5       10        1        6       10        6        -        -        3        2        1       11        5
                                                  1%       1%       2%                1%       1%       1%       2%       1%       2%                         2%       2%       4%       1%       1%

   Financial consultant/accountant               121       93       11        -       40       61        9       19      101       14        1        4        6        7        2       93       21
                                                  8%       8%       6%                6%       8%      11%       5%       8%       5%       3%      22%       3%       7%       8%      10%       3%
                                                                                                                                                      K                                   Q         

   DK/REF                                         15        9        1        1        5        8        2        1       15        1        -        -        1        -        -       12        2
                                                  1%       1%       *%       5%       1%       1%       3%       *%       1%       *%                         1%                         1%       *%
                                                                                                                           H                                                              Q         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM7 Page 152

SM7. Would you prefer traditional paper-based communications or an email indicating you have CRA correspondence within My Account, CRA’s secure online portal?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Paper-based                                 919     73    219    349     69     97    112    395    524    187    322    373    302     40    566    726    193    484    434
                                                         57%    62%    58%    57%    63%    57%    52%    51%    63%    43%    56%    69%    70%    59%    52%    57%    58%    49%    71%
                                                                                                                   H             J     JK      O                                         R

             Electronic                                  646     41    148    254     40     69     94    360    286    235    239    157    115     25    498    514    133    482    165
                                                         40%    35%    40%    42%    37%    40%    44%    47%    34%    55%    42%    29%    27%    38%    46%    41%    40%    49%    27%
                                                                                                            I            KL      L                           M                    S       

             No preference                                29      3      8      6      1      3      8     10     18      9      9      7     10      2     16     21      8     17     12
                                                          2%     2%     2%     1%     1%     2%     4%     1%     2%     2%     2%     1%     2%     3%     2%     2%     2%     2%     2%

             DK/REF                                        6      1      -      3      -      2      1      3      4      -      1      4      3      -      1      6      -      1      5
                                                          *%     *%            *%            1%     1%     *%     *%            *%     1%     1%            *%     1%            *%     1%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM7 Page 153

SM7. Would you prefer traditional paper-based communications or an email indicating you have CRA correspondence within My Account, CRA’s secure online portal?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Paper-based                                  919     726     181     381      68      65      21     255     124     317     221     142     137     454      71     376     183     682
                                                     57%     60%     48%     51%     50%     51%     35%     75%     68%     62%     53%     53%     52%     51%     54%     68%     48%     62%
                                                               C               G               G            DEFG    DEFG     KLM                                              NO               Q

        Electronic                                   646     450     190     350      66      62      37      74      55     181     183     124     121     417      58     163     196     392
                                                     40%     37%     51%     47%     48%     49%     62%     22%     30%     35%     44%     46%     46%     47%     44%     29%     51%     36%
                                                                       B      HI      HI      HI     DHI               H               J       J       J       P       P               R        

        No preference                                 29      24       3      13       3       1       2       7       4      11       8       3       3      13       3      12       4      21
                                                      2%      2%      1%      2%      2%      1%      3%      2%      2%      2%      2%      1%      1%      1%      2%      2%      1%      2%

        DK/REF                                         6       4       1       2       -       -       -       4       -       2       1       1       2       2       -       4       -       5
                                                      *%      *%      *%      *%                              1%              *%      *%      *%      1%      *%              1%              *%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM7 Page 154

SM7. Would you prefer traditional paper-based communications or an email indicating you have CRA correspondence within My Account, CRA’s secure online portal?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Paper-based                                   919      673      130       15      387      449       45      189      727      161       18        6       91       52       15      919        -
                                                 57%      57%      65%      82%      55%      59%      60%      52%      59%      53%      48%      33%      53%      53%      55%     100%         
                                                                     B        B                                            H                                                                        

   Electronic                                    646      497       66        3      309      289       27      167      477      137       17       11       77       44       12        -      646
                                                 40%      42%      33%      15%      44%      38%      36%      46%      39%      45%      47%      61%      44%      45%      45%              100%
                                                           CD        D                 F                          I                                                                                 

   No preference                                  29       18        2        -       12       14        1        9       20        7        1        1        5        2        -        -        -
                                                  2%       1%       1%                2%       2%       2%       2%       2%       2%       2%       6%       3%       2%                           

   DK/REF                                          6        3        1        1        -        4        2        1        5        -        1        -        -        -        -        -        -
                                                  *%       *%       *%       3%                1%       2%       *%       *%                3%                                                      

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM8 Page 155

SM8. If you had a disagreement with the CRA about your taxes, how confident are you that you would be able to get it resolved?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Not at all confident                     81     12      5     32      5     12     15     39     42     17     22     36     25      4     47     76      4     48     33
                                                          5%    10%     1%     5%     4%     7%     7%     5%     5%     4%     4%     7%     6%     7%     4%     6%     1%     5%     5%
                                                                  C             C             C      C                                  K                           Q                     

             1                                            25      1      3     10      1      5      5     11     14      5     13      6      5      1     19     22      3     16      9
                                                          2%     1%     1%     2%     1%     3%     2%     1%     2%     1%     2%     1%     1%     1%     2%     2%     1%     2%     2%

             2                                            46      3      9     23      3      5      4     29     17     10     17     14     14      2     30     37      9     22     24
                                                          3%     3%     2%     4%     2%     3%     2%     4%     2%     2%     3%     3%     3%     3%     3%     3%     3%     2%     4%
                                                                                                            I                                                                             

             3                                            55      2     12     23      4      5      8     25     30     16     21     16     12      2     41     43     12     36     18
                                                          3%     2%     3%     4%     4%     3%     4%     3%     4%     4%     4%     3%     3%     3%     4%     3%     4%     4%     3%

             4                                            59      3     13     26      5      3      9     24     34     12     24     19     13      2     42     47     12     27     31
                                                          4%     3%     3%     4%     4%     2%     4%     3%     4%     3%     4%     4%     3%     3%     4%     4%     4%     3%     5%
                                                                                                                                                                                         R

             5                                           237     17     43    100     20     22     34    119    119     57     79     93     76     12    150    200     38    139     98
                                                         15%    15%    11%    16%    18%    13%    16%    15%    14%    13%    14%    17%    18%    18%    14%    16%    11%    14%    16%
                                                                                C                                                                                   Q                     

             6                                           121      7     34     47     11     10     12     59     62     43     39     39     21      4     96     91     30     73     48
                                                          8%     6%     9%     8%    10%     6%     6%     8%     7%    10%     7%     7%     5%     7%     9%     7%     9%     7%     8%
                                                                                                                                                             M                            

             7                                           242     16     58     97     13     23     36    126    116     99     78     58     49     10    179    189     53    171     71
                                                         15%    13%    15%    16%    12%    13%    17%    16%    14%    23%    14%    11%    11%    15%    17%    15%    16%    17%    12%
                                                                                                                         KL                                  M                    S       

             8                                           320     27     96     98     21     34     44    158    162     75    121    116     86     16    214    236     84    185    135
                                                         20%    23%    26%    16%    19%    20%    20%    21%    19%    17%    21%    21%    20%    24%    20%    19%    25%    19%    22%
                                                                         D                                                                                                 P              

             9                                           137     12     35     44     10     17     19     58     79     21     63     50     32      2    101    105     32     86     51
                                                          9%    10%     9%     7%     9%    10%     9%     8%    10%     5%    11%     9%     7%     3%     9%     8%    10%     9%     8%
                                                                                                                                 J      J                    N                            

             10 - Extremely confident                    257     17     63    102     17     32     27    112    145     73     87     84     94      8    152    203     54    168     89
                                                         16%    14%    17%    17%    15%    19%    12%    15%    17%    17%    15%    16%    22%    12%    14%    16%    16%    17%    14%
                                                                                                                                              NO                                          

             DK/REF                                       19      1      4      9      1      2      2      8     11      2      7     11      5      3     11     16      3     12      8
                                                          1%     *%     1%     2%     1%     1%     1%     1%     1%     *%     1%     2%     1%     4%     1%     1%     1%     1%     1%
                                                                                                                                        J                                                 

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM8 Page 156
                                                                                                                                                                                    (Continued)

SM8. If you had a disagreement with the CRA about your taxes, how confident are you that you would be able to get it resolved?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                               207     18     30     88     12     27     32    105    103     48     74     72     55      9    136    179     28    123     85
                                                         13%    16%     8%    14%    11%    16%    15%    14%    12%    11%    13%    13%    13%    14%    13%    14%     9%    12%    14%
                                                                  C             C             C      C                                                              Q                     

             NET: Middle 4                               659     43    148    270     49     58     91    328    331    211    220    209    158     28    466    526    133    411    248
                                                         41%    37%    39%    44%    44%    34%    42%    43%    40%    49%    39%    39%    37%    42%    43%    42%    40%    42%    40%
                                                                                F                                        KL                                  M                            

             NET: Top 3                                  714     56    194    244     48     83     89    328    386    169    271    250    212     26    467    545    170    439    275
                                                         45%    47%    52%    40%    44%    48%    42%    43%    46%    39%    47%    46%    49%    40%    43%    43%    51%    45%    45%
                                                                        DG                    D                                  J      J      O                           P              

             MEAN                                       6.64   6.44   7.13   6.46   6.63   6.64   6.38   6.54   6.72   6.72   6.71   6.56   6.78   6.34   6.62   6.52   7.08   6.73   6.49
                                                                     BDEFG                                                                                                 P              

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM8 Page 157

SM8. If you had a disagreement with the CRA about your taxes, how confident are you that you would be able to get it resolved?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Not at all confident                      81      67      11      40       4       7       1      18       9      26      19      16      12      41       4      29      16      52
                                                      5%      6%      3%      5%      3%      5%      2%      5%      5%      5%      5%      6%      4%      5%      3%      5%      4%      5%
                                                               C                                                                                                                                

        1                                             25      21       5      10       3       3       -       5       5       3       8       3       8      13       4       9       2      22
                                                      2%      2%      1%      1%      2%      2%              1%      3%      1%      2%      1%      3%      1%      3%      2%      *%      2%
                                                                                                                                                       J                                       Q

        2                                             46      35      12      19       5       4       -      10       9      15      12       7       5      23       1      22       6      37
                                                      3%      3%      3%      3%      4%      3%              3%      5%      3%      3%      3%      2%      3%      1%      4%      2%      3%
                                                                                                                                                               O               O               Q

        3                                             55      45      10      27       5       9       1      10       2      16      13      11       9      31      12      12      13      37
                                                      3%      4%      3%      4%      4%      7%      2%      3%      1%      3%      3%      4%      4%      3%      9%      2%      4%      3%
                                                                               I               I                                                                      NP                        

        4                                             59      48       7      30       2       2       -      14       9      12      13      11      12      32       3      22      11      45
                                                      4%      4%      2%      4%      2%      2%              4%      5%      2%      3%      4%      5%      4%      2%      4%      3%      4%
                                                               C                                                                                                                                

        5                                            237     184      46     119      17      18       4      51      28      70      60      36      53     131      18      83      69     147
                                                     15%     15%     12%     16%     12%     14%      7%     15%     15%     14%     15%     13%     20%     15%     14%     15%     18%     13%
                                                                               G                                                                       J                               R        

        6                                            121      94      27      61      10      14       4      25       7      32      36      23      19      73      14      35      26      88
                                                      8%      8%      7%      8%      7%     11%      7%      7%      4%      6%      9%      9%      7%      8%     10%      6%      7%      8%
                                                                               I               I                                                                                                

        7                                            242     181      60     126      24      20      17      32      22      75      57      50      43     151      24      64      64     166
                                                     15%     15%     16%     17%     17%     16%     29%      9%     12%     15%     14%     19%     16%     17%     18%     12%     17%     15%
                                                                               H       H              HI                                                       P                                

        8                                            320     248      70     135      37      20      16      80      31     108      80      60      50     171      23     120      75     222
                                                     20%     21%     19%     18%     27%     16%     28%     24%     17%     21%     19%     22%     19%     19%     18%     22%     19%     20%
                                                                                     DFI                      DF                                                                                

        9                                            137     100      37      59      14      11       5      29      17      39      42      27      20      76      12      48      42      86
                                                      9%      8%     10%      8%     10%      9%      9%      9%     10%      8%     10%     10%      7%      9%      9%      9%     11%      8%

        10 - Extremely confident                     257     171      83     113      14      17      10      59      43     106      68      23      28     136      15     102      58     179
                                                     16%     14%     22%     15%     10%     13%     17%     17%     23%     21%     17%      8%     11%     15%     11%     18%     15%     16%
                                                                       B                                       E     DEF      LM      LM                                       O                

        DK/REF                                        19      13       7       6       1       3       -       7       2       8       4       1       4       8       2       9       2      17
                                                      1%      1%      2%      1%      1%      2%              2%      1%      2%      1%      *%      2%      1%      2%      2%      1%      2%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM8 Page 158
                                                                                                                                                                                    (Continued)

SM8. If you had a disagreement with the CRA about your taxes, how confident are you that you would be able to get it resolved?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Bottom 4                                207     167      37      95      18      22       2      43      24      60      52      38      34     107      21      72      37     149
                                                     13%     14%     10%     13%     13%     17%      4%     13%     13%     12%     13%     14%     13%     12%     16%     13%     10%     14%
                                                               C               G       G       G               G       G                                                                       Q

        NET: Middle 4                                659     507     141     336      53      55      26     121      65     189     167     121     127     387      58     203     169     447
                                                     41%     42%     38%     45%     39%     43%     43%     36%     36%     37%     40%     45%     48%     44%     44%     37%     44%     41%
                                                                              HI                                                               J       J       P                                

        NET: Top 3                                   714     519     191     307      64      48      31     168      91     253     190     110      98     383      50     270     174     486
                                                     45%     43%     51%     41%     47%     37%     53%     50%     50%     50%     46%     41%     37%     43%     38%     49%     46%     44%
                                                                       B                                      DF       F      LM       M                                       O                

        MEAN                                        6.64    6.51    7.13    6.55    6.69    6.34    7.51    6.71    6.80    6.92    6.71    6.40    6.30    6.66    6.43    6.70    6.82    6.61
                                                                       B                            DEFH                      LM                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM8 Page 159

SM8. If you had a disagreement with the CRA about your taxes, how confident are you that you would be able to get it resolved?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Not at all confident                       81       52       12        1       15       37       27       25       56       18        4        2        2        9        7       49       27
                                                  5%       4%       6%       5%       2%       5%      35%       7%       5%       6%      11%       8%       1%      10%      26%       5%       4%
                                                                                                E       EF                                                              M        M                  

   1                                              25       19        5        -        7       14        3        8       18        7        -        1        -        5        2       14       11
                                                  2%       2%       2%                1%       2%       4%       2%       1%       2%                5%                5%       7%       2%       2%

   2                                              46       34        5        2        5       33        7       10       36        8        1        1        2        3        2       28       17
                                                  3%       3%       3%       9%       1%       4%       9%       3%       3%       3%       3%       4%       1%       3%       6%       3%       3%
                                                                                                E        E                                                                                          

   3                                              55       42        6        -        9       34       12       24       31       23        1        -        7       12        4       27       24
                                                  3%       4%       3%                1%       5%      15%       7%       3%       8%       2%                4%      12%      16%       3%       4%
                                                                                                E       EF        I                                                     M                           

   4                                              59       47        8        -        9       44        1       13       45       12        1        -        3        5        4       43       13
                                                  4%       4%       4%                1%       6%       1%       4%       4%       4%       3%                2%       5%      14%       5%       2%
                                                                                               EG                                                                                         Q         

   5                                             237      172       24        4       51      158       17       39      197       31        6        2       14       16        -      138       96
                                                 15%      14%      12%      19%       7%      21%      22%      11%      16%      10%      18%       8%       8%      17%               15%      15%
                                                                                                E        E                 H                                                                        

   6                                             121       91       17        -       36       79        1       31       89       27        2        1       11       14        2       65       55
                                                  8%       8%       9%                5%      10%       2%       8%       7%       9%       5%       8%       6%      14%       6%       7%       9%
                                                                                               EG                                                                                                   

   7                                             242      194       21        4      101      127        1       50      191       42        4        2       29       12        1      133      106
                                                 15%      16%      10%      24%      14%      17%       1%      14%      16%      14%      10%      11%      16%      13%       3%      15%      16%
                                                            C                          G        G                                                              O                                    

   8                                             320      240       41        4      172      134        2       67      251       50       10        7       41        6        1      180      134
                                                 20%      20%      21%      19%      24%      18%       3%      18%      20%      16%      27%      37%      24%       6%       4%      20%      21%
                                                                                      FG        G                                                             NO                                    

   9                                             137      101       20        3      100       32        1       33      104       30        -        2       21       10        -       73       62
                                                  9%       8%      10%      14%      14%       4%       2%       9%       8%      10%               13%      12%      10%                8%      10%
                                                                                      FG                                                                                                            

   10 - Extremely confident                      257      184       39        2      192       55        4       59      198       49        8        1       41        4        4      155       96
                                                 16%      15%      20%       9%      27%       7%       5%      16%      16%      16%      22%       5%      24%       4%      15%      17%      15%
                                                                                      FG                                            L        L                 N                                    

   DK/REF                                         19       16        -        -        9        9        1        6       13        6        -        -        3        2        1       13        5
                                                  1%       1%                         1%       1%       1%       2%       1%       2%                         2%       2%       3%       1%       1%

   NET: Bottom 4                                 207      147       27        3       36      119       48       67      141       57        6        3       11       29       15      118       79
                                                 13%      12%      14%      14%       5%      16%      63%      18%      11%      19%      16%      18%       6%      30%      55%      13%      12%
                                                                                                E       EF        I                                                     M       MN                  

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM8 Page 160
                                                                                                                                                                                    (Continued)

SM8. If you had a disagreement with the CRA about your taxes, how confident are you that you would be able to get it resolved?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Middle 4                                 659      504       70        8      198      409       20      133      523      112       13        5       56       47        6      379      270
                                                 41%      42%      35%      43%      28%      54%      26%      37%      43%      37%      35%      28%      32%      48%      24%      41%      42%
                                                                                               EG                          H                                           MO                           

   NET: Top 3                                    714      525      101        8      464      220        7      159      553      130       18       10      103       20        5      408      292
                                                 45%      44%      51%      43%      66%      29%      10%      44%      45%      43%      49%      55%      59%      20%      19%      44%      45%
                                                                                      FG        G                                                             NO                                    

   MEAN                                         6.64     6.66     6.77     6.55     7.82     5.91     2.93     6.43     6.70     6.44     6.45     6.42     7.63     5.12     3.72     6.61     6.72
                                                                                      FG        G                                                             NO                                    

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM9 Page 161

SM9. If you wanted to fix an error in your taxes, what would you do?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Telephone / call them (unspecified)         531     45    152    171     33     57     73    236    296    149    206    159    144     20    361    394    137    327    204
                                                         33%    38%    41%    28%    30%    34%    34%    31%    36%    35%    36%    29%    33%    30%    33%    31%    41%    33%    33%
                                                                  D     DE                                         H             L                                         P              

             Contact my accountant / call my             501     32    131    194     34     46     65    250    252     96    183    207    143     22    331    383    119    290    212
             accountant                                  31%    27%    35%    32%    31%    27%    30%    32%    30%    22%    32%    38%    33%    33%    31%    30%    36%    29%    34%
                                                                                                                                 J     JK                                                R

             Contact the CRA - phone                     242     21     37    104     16     28     36    112    130    110     72     52     63     11    164    212     30    172     70
                                                         15%    18%    10%    17%    14%    16%    17%    15%    16%    26%    13%    10%    15%    16%    15%    17%     9%    17%    11%
                                                                  C             C             C      C                   KL                                         Q             S       

             Refile - correct online                     125      5     26     49      9     15     20     66     59     29     48     42     14      7    104    100     24     67     57
                                                          8%     4%     7%     8%     8%     9%    10%     9%     7%     7%     8%     8%     3%    11%    10%     8%     7%     7%     9%
                                                                                                                                                      M      M                            

             Contact the CRA - email                      96      7     15     43      7     10     14     60     35     25     37     32     16      4     73     82     14     65     30
                                                          6%     6%     4%     7%     6%     6%     7%     8%     4%     6%     6%     6%     4%     6%     7%     6%     4%     7%     5%
                                                                                C                           I                                                M                            

             Refile - correct through mail                77      4     14     34      7      8      9     31     45     14     27     34     11      4     62     65     12     38     39
                                                          5%     4%     4%     6%     7%     5%     4%     4%     5%     3%     5%     6%     3%     6%     6%     5%     3%     4%     6%
                                                                                                                                        J                    M                           R

             Contact the CRA (general)                    67      5     12     28      2      9     10     29     38     20     28     18     24      -     43     57     10     38     29
                                                          4%     5%     3%     5%     2%     5%     5%     4%     5%     5%     5%     3%     5%            4%     4%     3%     4%     5%

             Contact the CRA - letter / mail              52      2     17     21      2      6      5     15     37      6     17     28     14      -     37     36     16     26     26
                                                          3%     1%     4%     3%     2%     3%     2%     2%     4%     1%     3%     5%     3%            3%     3%     5%     3%     4%
                                                                         B                                         H                   JK                                                 

             OTHER                                        97      7     11     45     11     14     10     53     44     23     40     33     24      3     70     90      8     64     34
                                                          6%     6%     3%     7%    10%     8%     5%     7%     5%     5%     7%     6%     6%     5%     6%     7%     2%     6%     5%
                                                                                C      C      C                                                                     Q                     

             DK/REF                                       61      6      8     23      9      8      7     31     30     23     11     22     22      4     31     56      5     40     22
                                                          4%     5%     2%     4%     8%     5%     3%     4%     4%     5%     2%     4%     5%     5%     3%     4%     2%     4%     3%
                                                                                       C                                  K             K                           Q                     

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM9 Page 162

SM9. If you wanted to fix an error in your taxes, what would you do?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Telephone / call them (unspecified)          531     421     109     271      48      34      25     100      53     172     138      99      84     317      35     173     156     337
                                                     33%     35%     29%     36%     35%     26%     41%     29%     29%     34%     33%     37%     32%     36%     27%     31%     41%     31%
                                                               C              FH                                                                               O                       R        

        Contact my accountant / call my              501     382     112     193      36      67      16     138      49     153     126      76      88     233      61     196      16     458
        accountant                                   31%     32%     30%     26%     27%     52%     27%     41%     27%     30%     31%     28%     34%     26%     47%     35%      4%     42%
                                                                                           DEGHI             DEI                                                      NP       N               Q

        Contact the CRA - phone                      242     175      62     127      29      14      11      27      31      85      59      42      35     162      17      60      68     154
                                                     15%     14%     16%     17%     22%     11%     19%      8%     17%     17%     14%     16%     13%     18%     13%     11%     18%     14%
                                                                              FH      FH                               H                                       P                                

        Refile - correct online                      125      90      32      72       7       9       5      22       9      24      28      36      29      77       8      36      72      48
                                                      8%      7%      9%     10%      5%      7%      8%      7%      5%      5%      7%     13%     11%      9%      6%      7%     19%      4%
                                                                              EI                                                              JK       J                               R        

        Contact the CRA - email                       96      59      36      56       8       7       2      14       8      31      24      13      23      59       7      28      32      57
                                                      6%      5%     10%      8%      6%      5%      4%      4%      4%      6%      6%      5%      9%      7%      5%      5%      8%      5%
                                                                       B       H                                                                                                                

        Refile - correct through mail                 77      55      20      37       2       8       4      16       8      18      15      21      18      40       6      29      44      28
                                                      5%      5%      5%      5%      2%      6%      6%      5%      5%      4%      4%      8%      7%      4%      5%      5%     11%      3%
                                                                               E                                                              JK                                       R        

        Contact the CRA (general)                     67      48      19      24       5       7       2      13      16      22      20      11       8      31       9      27      17      44
                                                      4%      4%      5%      3%      4%      5%      4%      4%      9%      4%      5%      4%      3%      3%      7%      5%      5%      4%
                                                                                                                      DH                                                                        

        Contact the CRA - letter / mail               52      34      17      23       3       1       -      17       8      15      13       9      10      26       -      26      16      32
                                                      3%      3%      4%      3%      2%      1%              5%      4%      3%      3%      3%      4%      3%              5%      4%      3%
                                                                               F                               F       F                                                                        

        OTHER                                         97      69      27      48      13       4       -      24       9      33      30      16      12      59       4      32      36      53
                                                      6%      6%      7%      6%     10%      3%              7%      5%      6%      7%      6%      5%      7%      3%      6%      9%      5%
                                                                                       F                       F                                                                       R        

        DK/REF                                        61      36      25      20       4       2       5      14      15      31      12       5       6      26       1      32       8      39
                                                      4%      3%      7%      3%      3%      2%      8%      4%      8%      6%      3%      2%      2%      3%      1%      6%      2%      4%
                                                                       B                                             DEF     KLM                               O              NO                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QSM9 Page 163

SM9. If you wanted to fix an error in your taxes, what would you do?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Telephone / call them (unspecified)           531      388       86        5      244      254       16      135      395      114       13        5       71       32        5      297      228
                                                 33%      33%      43%      29%      34%      34%      21%      37%      32%      37%      36%      30%      41%      33%      19%      32%      35%
                                                                     B                 G        G                                                              O                                    

   Contact my accountant / call my               501      391       39        7      203      238       36       98      401       82        9        7       38       30       14      331      154
   accountant                                    31%      33%      20%      37%      29%      31%      48%      27%      33%      27%      24%      39%      22%      30%      52%      36%      24%
                                                            C                                           EF                 H                                                     M        Q         

   Contact the CRA - phone                       242      175       35        1      119      112        5       59      181       55        3        -       35       16        3      135      104
                                                 15%      15%      18%       6%      17%      15%       6%      16%      15%      18%       8%               20%      16%      11%      15%      16%
                                                                     D                 G        G                                                                                                   

   Refile - correct online                       125      110       10        -       70       50        2       40       85       32        4        3       21       11        -       52       71
                                                  8%       9%       5%               10%       7%       2%      11%       7%      11%      12%      18%      12%      11%                6%      11%
                                                            C                         FG        G                 I                                                                                P

   Contact the CRA - email                        96       76        6        1       40       51        3       19       77       13        4        2        6        7        -       27       67
                                                  6%       6%       3%       4%       6%       7%       4%       5%       6%       4%      10%       9%       3%       7%                3%      10%
                                                            C                                                                                                                                      P

   Refile - correct through mail                  77       64        8        -       34       37        4       22       55       15        5        2       10        2        3       39       37
                                                  5%       5%       4%                5%       5%       5%       6%       4%       5%      14%      10%       6%       2%      10%       4%       6%

   Contact the CRA (general)                      67       52        5        1       30       35        2       13       54       12        1        -        4        5        2       35       30
                                                  4%       4%       2%       5%       4%       5%       2%       4%       4%       4%       4%                2%       5%       9%       4%       5%

   Contact the CRA - letter / mail                52       36       10        -       24       22        3       17       35       14        3        -        8        4        2       34       16
                                                  3%       3%       5%                3%       3%       3%       5%       3%       5%       8%                5%       4%       7%       4%       2%

   OTHER                                          97       69       14        3       45       44        6       18       79       13        1        3        8        5        -       54       40
                                                  6%       6%       7%      13%       6%       6%       7%       5%       6%       4%       2%      15%       5%       5%                6%       6%

   DK/REF                                         61       31       11        1       28       22        6       12       48        8        4        -        5        2        1       35       24
                                                  4%       3%       6%       5%       4%       3%       8%       3%       4%       3%      10%                3%       2%       4%       4%       4%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10A Page 164

SM10A. Level of Agreement:  The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      17      1      1      7      3      3      2      9      8      2      4     10      4      1     10     16      1      7     10
                                                          1%     1%     *%     1%     2%     2%     1%     1%     1%     *%     1%     2%     1%     1%     1%     1%     *%     1%     2%
                                                                                                                                        J                           Q                     

             1                                             1      1      -      -      -      -      -      1      -      0      -      1      1      -      0      1      -      0      1
                                                          *%     1%                                        *%            *%            *%     *%            *%     *%            *%     *%

             2                                            24      -      4     12      1      3      3     13     11      1      9     13      6      -     17     21      3     17      7
                                                          2%            1%     2%     1%     2%     2%     2%     1%     *%     2%     2%     1%            2%     2%     1%     2%     1%
                                                                                                                                 J      J                                                 

             3                                            15      1      2      3      1      1      7      2     13      2      5      6      2      -     12     14      1      7      8
                                                          1%     1%     1%     1%     1%     1%     3%     *%     2%     1%     1%     1%     *%            1%     1%     *%     1%     1%
                                                                                                   CDF             H                                                                      

             4                                            18      -      5      7      -      4      2      9      9      5      5      7      5      -     13     13      4     13      5
                                                          1%            1%     1%            2%     1%     1%     1%     1%     1%     1%     1%            1%     1%     1%     1%     1%

             5                                           124      8     17     59      6     12     23     67     56     32     44     42     42     10     72    110     14     77     47
                                                          8%     6%     5%    10%     6%     7%    10%     9%     7%     7%     8%     8%    10%    15%     7%     9%     4%     8%     8%
                                                                                C                    C                                                              Q                     

             6                                            57      5     13     18     13      4      4     34     23     10     19     24     18      5     32     44     14     30     27
                                                          4%     4%     3%     3%    12%     3%     2%     4%     3%     2%     3%     4%     4%     8%     3%     3%     4%     3%     4%
                                                                                   BCDFG                                                                                                  

             7                                           182     12     41     71     16     20     22     91     91     51     61     62     42      6    132    147     35    115     67
                                                         11%    10%    11%    12%    14%    12%    10%    12%    11%    12%    11%    12%    10%     9%    12%    12%    11%    12%    11%

             8                                           357     28     96    124     23     31     55    181    176     86    137    124     94     12    245    271     86    205    151
                                                         22%    24%    26%    20%    21%    18%    26%    24%    21%    20%    24%    23%    22%    17%    23%    21%    26%    21%    25%
                                                                         F                                                                                                                

             9                                           207     13     55     79     12     29     19     95    111     58     75     69     49      9    147    157     50    137     70
                                                         13%    11%    15%    13%    11%    17%     9%    12%    13%    14%    13%    13%    11%    13%    14%    12%    15%    14%    11%
                                                                         G                    G                                                                                           

             10 - Completely Agree                       552     45    134    213     32     58     71    245    307    177    196    165    154     24    369    431    121    350    202
                                                         34%    38%    36%    35%    29%    34%    33%    32%    37%    41%    34%    30%    36%    36%    34%    34%    36%    36%    33%
                                                                                                                   H     KL                                                               

             DK/REF                                       46      5      6     19      3      5      8     20     26      6     16     19     14      1     31     41      4     26     20
                                                          3%     4%     1%     3%     3%     3%     4%     3%     3%     1%     3%     4%     3%     1%     3%     3%     1%     3%     3%
                                                                                                                                        J                           Q                     

             NET: Bottom 4                                58      3      8     23      4      8     12     26     32      5     18     29     14      1     40     53      5     31     27
                                                          4%     3%     2%     4%     4%     4%     6%     3%     4%     1%     3%     5%     3%     1%     4%     4%     2%     3%     4%
                                                                                                     C                                  J                           Q                     

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10A Page 165
                                                                                                                                                                                  (Continued)

SM10A. Level of Agreement:  The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Middle 4                               381     24     76    155     35     40     51    201    179     98    129    135    107     21    249    314     67    235    146
                                                         24%    21%    20%    25%    32%    23%    24%    26%    22%    23%    23%    25%    25%    31%    23%    25%    20%    24%    24%
                                                                                      BC                    I                                                                             

             NET: Top 3                                 1115     85    285    415     67    118    145    521    594    321    408    358    296     44    761    859    257    692    423
                                                         70%    72%    76%    68%    61%    69%    67%    68%    71%    75%    71%    66%    69%    67%    70%    68%    77%    70%    69%
                                                                       DEG                                                L                                                P              

             MEAN                                       8.13   8.32   8.37   8.08   7.86   8.10   7.92   8.02   8.23   8.45   8.19   7.89   8.11   8.11   8.16   8.05   8.41   8.19   8.03
                                                                       DEG                                                L      L                                         P              

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10A Page 166

SM10A. Level of Agreement:  The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       17      14       3       5       3       2       -       7       -       4       3       3       4       6       1       6       -      15
                                                      1%      1%      1%      1%      2%      2%              2%              1%      1%      1%      2%      1%      1%      1%              1%

        1                                              1       1       -       0       -       -       -       1       -       -       1       -       0       0       -       1       -       1
                                                      *%      *%              *%                              *%                      *%              *%      *%              *%              *%

        2                                             24      23       -      10       3       3       -       7       1       6       4       4       9      12       2       8       5      17
                                                      2%      2%              1%      2%      2%              2%      *%      1%      1%      1%      3%      1%      2%      1%      1%      2%
                                                                                                                                                       K                                        

        3                                             15      13       2       7       -       2       -       2       4       4       2       1       7       7       2       4       6       8
                                                      1%      1%      1%      1%              1%              1%      2%      1%      1%      1%      3%      1%      1%      1%      2%      1%
                                                                                                                                                       L                                        

        4                                             18      13       4       9       1       2       -       3       3       5       8       1       2      11       1       5       5       9
                                                      1%      1%      1%      1%      1%      2%              1%      2%      1%      2%      *%      1%      1%      1%      1%      1%      1%
                                                                                                                                       L                                                        

        5                                            124     100      24      58       5      12       4      26      19      43      23      23      16      57      15      50      27      81
                                                      8%      8%      6%      8%      4%     10%      6%      8%     11%      8%      6%      9%      6%      6%     12%      9%      7%      7%
                                                                               E               E                       E                                                                        

        6                                             57      45      11      20       6       4       -      20       8      19      10      13       7      25       4      28      16      36
                                                      4%      4%      3%      3%      5%      3%              6%      4%      4%      3%      5%      3%      3%      3%      5%      4%      3%
                                                                                                               D                                                               N                

        7                                            182     142      36      92      21      13       3      38      15      45      54      26      38     109      16      55      38     135
                                                     11%     12%     10%     12%     15%     10%      5%     11%      8%      9%     13%     10%     15%     12%     12%     10%     10%     12%
                                                                               G       G                                                               J                                        

        8                                            357     264      88     180      30      27      13      73      33     104     107      65      54     209      29     116      83     258
                                                     22%     22%     23%     24%     22%     21%     22%     21%     18%     20%     26%     24%     21%     24%     22%     21%     22%     23%

        9                                            207     158      48     107      19       9      13      38      20      63      59      36      39     123      19      64      63     133
                                                     13%     13%     13%     14%     14%      7%     23%     11%     11%     12%     14%     13%     15%     14%     14%     12%     16%     12%
                                                                               F                       F                                                                               R        

        10 - Completely Agree                        552     402     145     248      41      46      26     116      73     206     130      90      80     306      36     200     132     371
                                                     34%     33%     39%     33%     30%     36%     44%     34%     40%     40%     31%     33%     30%     35%     27%     36%     34%     34%
                                                                                                                              KM                                                                

        DK/REF                                        46      30      16      10       9       7       -      12       8      11      12       7       6      21       6      18       7      34
                                                      3%      2%      4%      1%      6%      6%              3%      4%      2%      3%      3%      2%      2%      4%      3%      2%      3%
                                                                                       D                       D                                                                                

        NET: Bottom 4                                 58      51       5      23       5       7       -      16       4      14      10       8      21      26       6      19      11      41
                                                      4%      4%      1%      3%      4%      6%              5%      2%      3%      2%      3%      8%      3%      4%      3%      3%      4%
                                                               C                                                                                     JKL                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10A Page 167
                                                                                                                                                                                  (Continued)

SM10A. Level of Agreement:  The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                381     300      75     178      33      32       7      86      45     112      95      63      64     202      36     138      87     261
                                                     24%     25%     20%     24%     24%     25%     11%     25%     25%     22%     23%     23%     24%     23%     28%     25%     23%     24%
                                                                               G       G       G               G       G                                                                        

        NET: Top 3                                  1115     824     281     534      89      82      53     227     126     373     296     191     174     638      84     380     278     762
                                                     70%     68%     75%     72%     66%     64%     89%     67%     69%     73%     72%     71%     66%     72%     64%     69%     73%     69%
                                                                       B                           DEFHI                                                                                        

        MEAN                                        8.13    8.05    8.44    8.17    8.09    7.91    8.87    7.99    8.24    8.31    8.20    8.13    7.86    8.23    7.86    8.11    8.25    8.11
                                                                       B                           DEFHI                       M       M                                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10A Page 168

SM10A. Level of Agreement:  The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        17       12        2        -        2        6        9        4       13        1        3        -        -        -        1       10        5
                                                  1%       1%       1%                *%       1%      11%       1%       1%       *%       9%                                  3%       1%       1%
                                                                                                        EF                                                                                          

   1                                               1        0        1        -        -        1        -        1        -        1        -        -        1        -        -        1        0
                                                  *%       *%       *%                         *%                *%                *%                         1%                         *%       *%

   2                                              24       19        2        1        2       17        5        8       16        7        -        1        2        5        -       17        6
                                                  2%       2%       1%       6%       *%       2%       7%       2%       1%       2%                5%       1%       5%                2%       1%
                                                                                                E        E                                                                                          

   3                                              15       13        1        -        -       10        4        1       13        1        -        -        -        1        1        7        8
                                                  1%       1%       *%                         1%       5%       *%       1%       *%                                  1%       2%       1%       1%

   4                                              18       10        4        -        3       10        4        7       11        7        -        -        1        2        4        9        8
                                                  1%       1%       2%                *%       1%       5%       2%       1%       2%                         1%       2%      14%       1%       1%
                                                                                                                                                                                 M                  

   5                                             124       88       14        2       21       83       18       32       92       27        2        3        7       13        5       64       53
                                                  8%       7%       7%      10%       3%      11%      24%       9%       7%       9%       5%      17%       4%      14%      20%       7%       8%
                                                                                                E       EF                                                              M        M                  

   6                                              57       43        6        2       17       34        4       12       45       10        2        -        4        6        -       33       23
                                                  4%       4%       3%      10%       2%       4%       5%       3%       4%       3%       5%                2%       7%                4%       4%

   7                                             182      141       19        4       48      126        3       42      138       37        3        -       17       19        1      109       69
                                                 11%      12%      10%      19%       7%      17%       4%      11%      11%      12%      10%               10%      19%       3%      12%      11%
                                                                                               EG                                                                       O                           

   8                                             357      278       43        4      140      183       14       78      277       62        9        4       34       25        1      199      153
                                                 22%      23%      22%      19%      20%      24%      19%      21%      23%      20%      26%      24%      19%      25%       3%      22%      24%
                                                                                                                                                               O        O                           

   9                                             207      154       31        2      102       95        2       39      168       34        2        3       24        5        5      109       91
                                                 13%      13%      16%      12%      14%      12%       3%      11%      14%      11%       4%      19%      14%       5%      18%      12%      14%
                                                                                       G        G                                                              N                                    

   10 - Completely Agree                         552      408       67        4      355      168       12      130      422      108       14        6       80       20        7      327      216
                                                 34%      34%      34%      20%      50%      22%      15%      36%      34%      36%      38%      32%      46%      20%      27%      36%      33%
                                                                                      FG                                                                       N                                    

   DK/REF                                         46       25        8        1       17       24        2       11       35        8        1        1        3        2        2       33       12
                                                  3%       2%       4%       3%       2%       3%       2%       3%       3%       3%       3%       4%       2%       2%       9%       4%       2%
                                                                                                                                                                                          Q         

   NET: Bottom 4                                  58       45        6        1        4       34       17       15       42       11        3        1        3        6        1       35       20
                                                  4%       4%       3%       6%       1%       5%      23%       4%       3%       3%       9%       5%       2%       6%       5%       4%       3%
                                                                                                E       EF                                                                                          

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10A Page 169
                                                                                                                                                                                  (Continued)

SM10A. Level of Agreement:  The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Middle 4                                 381      282       43        7       89      253       29       93      286       82        7        3       30       41       10      216      153
                                                 24%      24%      22%      39%      13%      33%      38%      25%      23%      27%      20%      17%      17%      42%      38%      23%      24%
                                                                                                E        E                                                              M        M                  

   NET: Top 3                                   1115      840      141       10      597      445       28      247      867      204       25       14      138       49       13      635      461
                                                 70%      70%      71%      51%      84%      59%      37%      68%      70%      67%      68%      75%      80%      50%      49%      69%      71%
                                                                                      FG        G                                                             NO                                    

   MEAN                                         8.13     8.14     8.20     7.44     8.90     7.64     5.67     8.04     8.17     8.06     7.73     8.03     8.67     7.25     7.12     8.15     8.15
                                                                                      FG        G                                                             NO                                    

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10B Page 170

SM10B. Level of Agreement:  When you contact the CRA by telephone, you are able to get service in the official language of your choice that is English or French.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      12      2      -      4      -      4      2      7      5      -      3      7      4      -      6     12      -      5      7
                                                          1%     2%            1%            3%     1%     1%     1%            1%     1%     1%            1%     1%            1%     1%

             1                                             2      -      -      2      -      1      -      1      1      -      -      2      2      -      1      2      -      2      1
                                                          *%                   *%            *%            *%     *%                   *%     *%            *%     *%            *%     *%

             2                                             5      -      1      2      -      2      1      4      1      1      -      3      4      -      1      4      1      3      2
                                                          *%            *%     *%            1%     *%     1%     *%     *%            1%     1%            *%     *%     *%     *%     *%

             3                                             5      1      2      1      2      -      -      2      4      1      2      2      1      -      4      4      1      3      3
                                                          *%     1%     1%     *%     2%                   *%     *%     *%     *%     *%     *%            *%     *%     *%     *%     *%

             4                                             7      -      -      6      1      -      -      3      4      3      1      2      4      -      3      6      1      6      1
                                                          *%                   1%     1%                   *%     *%     1%     *%     *%     1%            *%     *%     *%     1%     *%

             5                                            44      3      8     14      5      5     10     20     25     14      9     18     21      1     22     36      8     30     15
                                                          3%     2%     2%     2%     5%     3%     5%     3%     3%     3%     2%     3%     5%     2%     2%     3%     2%     3%     2%
                                                                                                                                               O                                          

             6                                            27      2      7     10      -      4      4     18     10      4     12     11      6      2     19     21      6     18     10
                                                          2%     2%     2%     2%            3%     2%     2%     1%     1%     2%     2%     1%     3%     2%     2%     2%     2%     2%

             7                                            56      2     11     19      7      7     10     32     24     13     21     19     14      8     32     45     11     34     22
                                                          4%     2%     3%     3%     7%     4%     5%     4%     3%     3%     4%     4%     3%    11%     3%     4%     3%     3%     4%
                                                                                       B                                                             MO                                   

             8                                           140     11     51     44     15     10     10     69     71     19     57     59     42      5     92     97     43     76     65
                                                          9%     9%    13%     7%    13%     6%     5%     9%     9%     5%    10%    11%    10%     8%     9%     8%    13%     8%    10%
                                                                       DFG            FG                                         J      J                                  P              

             9                                           135      9     45     48      7     17      8     57     78     39     46     45     31      2    101     94     41     85     50
                                                          8%     8%    12%     8%     7%    10%     4%     7%     9%     9%     8%     8%     7%     3%     9%     7%    12%     9%     8%
                                                                        DG      G             G                                                              N             P              

             10 - Completely Agree                      1106     83    244    432     66    118    162    528    579    323    403    348    285     45    762    891    215    697    410
                                                         69%    71%    65%    71%    60%    69%    75%    69%    70%    75%    71%    64%    66%    68%    71%    70%    65%    71%    67%
                                                                                E                   CE                    L      L                                  Q                     

             DK/REF                                       59      5      6     31      7      2      8     28     31     12     16     26     16      4     38     53      6     28     31
                                                          4%     4%     2%     5%     6%     1%     4%     4%     4%     3%     3%     5%     4%     6%     4%     4%     2%     3%     5%
                                                                               CF     CF                                                                            Q                    R

             NET: Bottom 4                                25      3      3      8      2      7      2     14     10      2      5     14     10      -     12     23      2     12     13
                                                          2%     2%     1%     1%     2%     4%     1%     2%     1%     *%     1%     3%     2%            1%     2%     1%     1%     2%
                                                                                              C                                        JK                           Q                     

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10B Page 171
                                                                                                                                                                                  (Continued)

SM10B. Level of Agreement:  When you contact the CRA by telephone, you are able to get service in the official language of your choice that is English or French.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Middle 4                               135      7     26     49     13     16     24     72     62     35     43     51     46     11     76    109     26     87     48
                                                          8%     6%     7%     8%    12%     9%    11%     9%     8%     8%     8%     9%    11%    16%     7%     9%     8%     9%     8%
                                                                                                                                               O      O                                   

             NET: Top 3                                 1382    103    340    523     89    145    181    654    727    381    507    451    358     52    955   1082    300    857    524
                                                         86%    88%    91%    86%    81%    85%    84%    85%    88%    89%    89%    83%    83%    78%    88%    85%    90%    87%    85%
                                                                       DEG                                                L      L                           M             P              

             MEAN                                       9.24   9.25   9.27   9.29   9.04   9.04   9.28   9.18   9.29   9.43   9.33   9.05   9.02   9.22   9.34   9.23   9.26   9.27   9.18
                                                                                                                          L      L                           M                            

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10B Page 172

SM10B. Level of Agreement:  When you contact the CRA by telephone, you are able to get service in the official language of your choice that is English or French.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       12       9       2       2       2       1       -       5       2       4       1       3       1       2       1       5       -      10
                                                      1%      1%      1%      *%      1%      1%              1%      1%      1%      *%      1%      *%      *%      1%      1%              1%

        1                                              2       2       -       -       1       -       -       1       -       2       -       -       1       -       -       1       -       1
                                                      *%      *%                      1%                      *%              *%                      *%                      *%              *%

        2                                              5       5       -       1       1       -       -       3       1       1       -       1       1       2       -       3       2       3
                                                      *%      *%              *%      1%                      1%      *%      *%              *%      *%      *%              1%      *%      *%

        3                                              5       4       1       2       -       1       -       2       1       2       2       -       1       2       1       2       2       3
                                                      *%      *%      *%      *%              1%              1%      *%      *%      *%              *%      *%      1%      *%      *%      *%

        4                                              7       4       3       2       -       -       -       1       3       3       2       1       -       2       -       5       1       6
                                                      *%      *%      1%      *%                              *%      2%      1%      *%      *%              *%              1%      *%      1%

        5                                             44      37       7      16       4       2       1      15       7      22      10       5       1      20       1      23      11      27
                                                      3%      3%      2%      2%      3%      2%      1%      4%      4%      4%      2%      2%      *%      2%      *%      4%      3%      2%
                                                                                                               D               M       M                                       O                

        6                                             27      21       5      10       4       -       2       7       5      10       6       5       2      14       -      14       7      18
                                                      2%      2%      1%      1%      3%              3%      2%      3%      2%      1%      2%      1%      2%              2%      2%      2%

        7                                             56      43      12      26       6       5       4      10       3      24      11       6       8      30       4      20      10      41
                                                      4%      4%      3%      4%      4%      4%      7%      3%      2%      5%      3%      2%      3%      3%      3%      4%      3%      4%

        8                                            140      91      47      58       9       9       4      41      19      50      37      26      17      73      12      53      29     106
                                                      9%      8%     12%      8%      6%      7%      6%     12%     10%     10%      9%      9%      6%      8%      9%     10%      8%     10%
                                                                       B                                      DE                                                                                

        9                                            135      98      35      72       7       9       4      27      17      42      47      16      20      82      11      41      32      94
                                                      8%      8%      9%     10%      5%      7%      6%      8%      9%      8%     11%      6%      7%      9%      8%      7%      8%      9%
                                                                               E                                                       L                                                        

        10 - Completely Agree                       1106     848     250     534     101     100      42     208     117     330     281     201     206     632      99     358     284     740
                                                     69%     70%     66%     72%     74%     78%     71%     61%     64%     65%     68%     75%     78%     71%     76%     65%     74%     67%
                                                                               H       H      HI                                               J      JK       P       P               R        

        DK/REF                                        59      42      14      21       4       1       3      20       8      22      16       6       6      27       2      29       5      50
                                                      4%      4%      4%      3%      3%      1%      6%      6%      4%      4%      4%      2%      2%      3%      1%      5%      1%      5%
                                                                                                              DF                                                               O               Q

        NET: Bottom 4                                 25      20       3       5       4       2       -      10       3       8       3       4       3       5       2      12       3      17
                                                      2%      2%      1%      1%      3%      1%              3%      2%      1%      1%      2%      1%      1%      2%      2%      1%      2%
                                                                                                               D                                                               N                

        NET: Middle 4                                135     105      27      54      13       7       7      34      19      60      28      17      12      66       5      61      28      91
                                                      8%      9%      7%      7%     10%      6%     11%     10%     10%     12%      7%      6%      4%      7%      4%     11%      7%      8%
                                                                                                                             KLM                                              NO                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10B Page 173
                                                                                                                                                                                  (Continued)

SM10B. Level of Agreement:  When you contact the CRA by telephone, you are able to get service in the official language of your choice that is English or French.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Top 3                                  1382    1037     331     665     116     117      49     276     152     422     365     243     242     787     123     452     346     940
                                                     86%     86%     88%     89%     85%     92%     83%     81%     84%     83%     89%     90%     92%     89%     93%     82%     90%     86%
                                                                               H              HI                                       J       J       J       P       P               R        

        MEAN                                        9.24    9.24    9.26    9.39    9.18    9.46    9.38    8.93    9.04    9.08    9.34    9.34    9.52    9.38    9.45    9.03    9.39    9.21
                                                                              HI              HI                                       J               J       P       P                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10B Page 174

SM10B. Level of Agreement:  When you contact the CRA by telephone, you are able to get service in the official language of your choice that is English or French.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        12        8        1        -        2        6        5        4        8        3        1        1        1        -        2        9        2
                                                  1%       1%       1%                *%       1%       6%       1%       1%       1%       3%       4%       *%                7%       1%       *%

   1                                               2        1        -        -        -        1        1        -        2        -        -        -        -        -        -        2        -
                                                  *%       *%                                  *%       1%                *%                                                             *%         

   2                                               5        3        2        -        1        2        3        1        4        1        -        -        1        -        -        2        3
                                                  *%       *%       1%                *%       *%       3%       *%       *%       *%                         1%                         *%       *%

   3                                               5        4        -        -        -        2        2        2        3        1        1        -        -        -        1        4        2
                                                  *%       *%                                  *%       2%       1%       *%       *%       3%                                  3%       *%       *%

   4                                               7        7        -        -        1        4        1        3        4        3        -        -        -        1        2        5        2
                                                  *%       1%                         *%       1%       1%       1%       *%       1%                                  1%       6%       1%       *%

   5                                              44       29        6        1       11       27        4       16       28       13        3        1        1       11        1       29       14
                                                  3%       2%       3%       4%       1%       4%       6%       5%       2%       4%       7%       3%       1%      12%       2%       3%       2%
                                                                                                E                                                                       M                           

   6                                              27       21        2        -        9       17        -        2       25        1        -        1        1        -        -       14       13
                                                  2%       2%       1%                1%       2%                1%       2%       *%                4%       1%                         2%       2%
                                                                                                                           H                                                                        

   7                                              56       36        7        -        9       44        1       10       45        8        1        1        2        5        1       36       19
                                                  4%       3%       4%                1%       6%       2%       3%       4%       3%       3%       7%       1%       5%       3%       4%       3%
                                                                                               EG                                                                                                   

   8                                             140      106       21        2       53       75        5       27      113       21        3        2       10       10        -       90       49
                                                  9%       9%      11%      11%       8%      10%       7%       8%       9%       7%       8%      11%       6%      10%               10%       8%

   9                                             135      101       20        2       48       81        4       38       94       34        3        2       19       13        3       74       58
                                                  8%       8%      10%      12%       7%      11%       5%      10%       8%      11%       7%       9%      11%      13%       9%       8%       9%
                                                                                               EG                                                                                                   

   10 - Completely Agree                        1106      832      131       12      552      469       46      253      851      213       24       11      135       57       16      617      466
                                                 69%      70%      66%      65%      78%      62%      62%      69%      69%      70%      68%      58%      78%      58%      59%      67%      72%
                                                                                      FG                                                                       N                                   P

   DK/REF                                         59       43        7        2       22       28        4        9       50        7        1        1        3        1        3       37       19
                                                  4%       4%       3%       9%       3%       4%       5%       2%       4%       2%       2%       3%       2%       1%      11%       4%       3%

   NET: Bottom 4                                  25       17        3        -        3       11       10        7       18        4        2        1        2        -        3       17        6
                                                  2%       1%       2%                *%       1%      13%       2%       1%       1%       6%       4%       1%               10%       2%       1%
                                                                                                        EF                                                                                          

   NET: Middle 4                                 135       93       16        1       30       93        7       31      103       25        4        2        5       17        3       84       47
                                                  8%       8%       8%       4%       4%      12%       9%       9%       8%       8%      10%      14%       3%      17%      11%       9%       7%
                                                                                                E                                                                       M                           

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10B Page 175
                                                                                                                                                                                  (Continued)

SM10B. Level of Agreement:  When you contact the CRA by telephone, you are able to get service in the official language of your choice that is English or French.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Top 3                                   1382     1039      172       16      653      625       55      318     1059      268       30       14      164       80       18      781      574
                                                 86%      87%      87%      87%      92%      83%      73%      87%      86%      88%      83%      79%      94%      81%      68%      85%      89%
                                                                                      FG                                                                      NO                                   P

   MEAN                                         9.24     9.27     9.20     9.43     9.56     9.05     8.16     9.18     9.26     9.24     8.84     8.68     9.58     8.88     8.24     9.16     9.37
                                                                                      FG        G                                                             NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10C Page 176

SM10C. Level of Agreement:  The information provided by the CRA is easy to understand.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      34      3      2     15      -      8      5     19     15      1     13     17     15      -     17     31      2     17     17
                                                          2%     3%     1%     2%            5%     2%     2%     2%     *%     2%     3%     3%            2%     2%     1%     2%     3%
                                                                                C             C                                  J      J                           Q                     

             1                                            14      0      2      5      3      3      1     10      5      0      7      4      3      1      9     12      2     10      4
                                                          1%     *%     1%     1%     3%     2%     1%     1%     1%     *%     1%     1%     1%     1%     1%     1%     1%     1%     1%
                                                                                                                                 J                                                        

             2                                            40      3      8     20      1      3      4     20     19      8     13     15      9      -     31     32      8     25     15
                                                          2%     3%     2%     3%     1%     2%     2%     3%     2%     2%     2%     3%     2%            3%     2%     2%     3%     2%

             3                                            53      2      8     28      2      4      9     32     20      8     17     24     15      3     33     44      8     24     28
                                                          3%     1%     2%     5%     2%     2%     4%     4%     2%     2%     3%     4%     3%     5%     3%     3%     3%     2%     5%
                                                                               BC                                                       J                                                R

             4                                            73      4     10     29      9      3     16     28     45     20     20     32     21      4     47     63      9     37     36
                                                          5%     4%     3%     5%     8%     2%     7%     4%     5%     5%     3%     6%     5%     6%     4%     5%     3%     4%     6%
                                                                                      CF            CF                                  K                           Q                     

             5                                           178     11     38     83     13     17     16     88     90     39     63     70     58     10    109    147     31    101     77
                                                         11%     9%    10%    14%    12%    10%     8%    11%    11%     9%    11%    13%    14%    14%    10%    12%     9%    10%    13%
                                                                                G                                                                                                         

             6                                           130     10     29     53      8     12     18     66     64     28     48     48     27      3     98    102     27     72     58
                                                          8%     9%     8%     9%     8%     7%     8%     9%     8%     6%     8%     9%     6%     4%     9%     8%     8%     7%     9%

             7                                           290     23     61    103     25     33     45    143    146     90    114     78     52     12    224    235     55    193     97
                                                         18%    20%    16%    17%    22%    19%    21%    19%    18%    21%    20%    14%    12%    18%    21%    19%    16%    20%    16%
                                                                                                                          L      L                           M                            

             8                                           343     25     91    107     19     40     61    162    181     95    127    113    100     17    219    262     80    205    138
                                                         21%    21%    24%    18%    17%    24%    28%    21%    22%    22%    22%    21%    23%    25%    20%    21%    24%    21%    22%
                                                                         D                          DE                                                                                    

             9                                           138     10     40     52     11     11     13     54     84     49     50     35     29      4    104    103     35     92     45
                                                          9%     9%    11%     8%    10%     6%     6%     7%    10%    11%     9%     6%     7%     5%    10%     8%    10%     9%     7%
                                                                         G                                         H      L                                                               

             10 - Completely Agree                       282     24     79    108     17     33     21    134    148     89     90     93     94     12    173    213     69    198     84
                                                         18%    20%    21%    18%    15%    19%    10%    17%    18%    21%    16%    17%    22%    18%    16%    17%    21%    20%    14%
                                                                  G      G      G             G                                                O                                  S       

             DK/REF                                       27      2      6      8      1      4      6     13     13      3      9     12      8      2     16     21      6     12     15
                                                          2%     2%     2%     1%     1%     2%     3%     2%     2%     1%     2%     2%     2%     4%     1%     2%     2%     1%     2%
                                                                                                                                        J                                                 

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10C Page 177
                                                                                                                                                                                  (Continued)

SM10C. Level of Agreement:  The information provided by the CRA is easy to understand.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                               141      8     20     68      6     18     20     81     59     18     50     61     41      4     91    120     21     76     65
                                                          9%     7%     5%    11%     6%    11%     9%    11%     7%     4%     9%    11%    10%     6%     8%     9%     6%     8%    11%
                                                                                C             C             I                    J      J                           Q                     

             NET: Middle 4                               670     48    138    269     55     65     95    325    345    176    245    228    159     28    478    547    123    402    268
                                                         42%    41%    37%    44%    50%    38%    44%    42%    41%    41%    43%    42%    37%    42%    44%    43%    37%    41%    44%
                                                                                C     CF                                                                     M      Q                     

             NET: Top 3                                  762     59    211    267     47     84     95    349    413    233    267    241    222     32    497    579    184    495    267
                                                         48%    50%    56%    44%    43%    49%    44%    45%    50%    54%    47%    44%    52%    48%    46%    46%    55%    50%    43%
                                                                       DEG                                               KL                                                P      S       

             MEAN                                       7.02   7.22   7.47   6.80   6.98   7.00   6.76   6.90   7.13   7.49   7.00   6.73   7.01   7.15   7.03   6.91   7.41   7.21   6.71
                                                                      DEFG                                               KL                                                P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10C Page 178

SM10C. Level of Agreement:  The information provided by the CRA is easy to understand.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       34      30       2      16       4       3       -       8       3      12       3       6       8      17       3       9       5      24
                                                      2%      3%      1%      2%      3%      2%              2%      1%      2%      1%      2%      3%      2%      2%      2%      1%      2%
                                                               C                                                               K                                                                

        1                                             14      11       2       6       -       5       -       2       1       3       1       2       6       6       5       2       2      12
                                                      1%      1%      1%      1%              4%              *%      1%      *%      *%      1%      2%      1%      4%      *%      *%      1%
                                                                                               H                                                       K               P                        

        2                                             40      33       7      17       3       4       -       7       8      14       7       5       6      21       3      15       6      31
                                                      2%      3%      2%      2%      2%      3%              2%      4%      3%      2%      2%      2%      2%      2%      3%      1%      3%

        3                                             53      41      12      23       1       3       3      17       5      13      12       9      15      25       3      22       9      38
                                                      3%      3%      3%      3%      1%      3%      4%      5%      3%      3%      3%      3%      6%      3%      2%      4%      2%      3%
                                                                               E                               E                                                                                

        4                                             73      58      13      33       8       5       1      20       6      27      20      10       9      37       7      28      14      53
                                                      5%      5%      4%      4%      6%      4%      2%      6%      3%      5%      5%      4%      3%      4%      6%      5%      4%      5%

        5                                            178     149      29      71      12      19       2      42      33      64      44      31      23      79      16      79      39     118
                                                     11%     12%      8%      9%      9%     15%      4%     12%     18%     13%     11%     11%      9%      9%     13%     14%     10%     11%
                                                               C                               G               G     DEG                                                       N                

        6                                            130     109      18      69       5      11       3      33       9      29      35      22      34      76       7      46      45      81
                                                      8%      9%      5%      9%      3%      9%      5%     10%      5%      6%      8%      8%     13%      9%      5%      8%     12%      7%
                                                               C               E                               E                                       J                               R        

        7                                            290     222      66     158      26      26      10      44      24      70      74      65      54     188      26      73      76     197
                                                     18%     18%     17%     21%     19%     21%     18%     13%     13%     14%     18%     24%     20%     21%     20%     13%     20%     18%
                                                                              HI                                                               J       J       P                                

        8                                            343     259      79     152      31      21      18      80      37     110      91      59      65     188      26     123      87     236
                                                     21%     22%     21%     20%     23%     17%     30%     24%     20%     22%     22%     22%     25%     21%     20%     22%     23%     21%

        9                                            138      96      39      67      22       5       8      19      16      32      55      24      16      92       7      39      40      89
                                                      9%      8%     10%      9%     16%      4%     14%      6%      9%      6%     13%      9%      6%     10%      5%      7%     10%      8%
                                                                              FH      FH               F                              JM                      OP                                

        10 - Completely Agree                        282     172     106     123      23      21      13      61      41     128      65      34      25     147      23     108      61     199
                                                     18%     14%     28%     17%     17%     16%     21%     18%     22%     25%     16%     13%      9%     17%     17%     19%     16%     18%
                                                                       B                                                     KLM       M                                                        

        DK/REF                                        27      23       3      10       3       4       1       8       -       8       6       5       4      11       5      10       -      21
                                                      2%      2%      1%      1%      2%      3%      2%      2%              2%      1%      2%      2%      1%      4%      2%              2%

        NET: Bottom 4                                141     116      23      63       8      16       3      33      16      41      23      21      34      69      14      49      21     105
                                                      9%     10%      6%      8%      6%     13%      4%     10%      9%      8%      6%      8%     13%      8%     10%      9%      6%     10%
                                                               C                               G                                                       K                                       Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10C Page 179
                                                                                                                                                                                  (Continued)

SM10C. Level of Agreement:  The information provided by the CRA is easy to understand.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                670     539     126     330      50      61      17     138      72     190     173     128     119     379      57     227     173     449
                                                     42%     45%     34%     44%     37%     48%     29%     41%     39%     37%     42%     47%     45%     43%     43%     41%     45%     41%
                                                               C               G               G                                               J       J                                        

        NET: Top 3                                   762     528     224     342      76      47      39     160      94     270     211     116     106     427      56     269     188     523
                                                     48%     44%     60%     46%     55%     37%     65%     47%     52%     53%     51%     43%     40%     48%     42%     49%     49%     48%
                                                                       B       F       F             DFH       F       F      LM      LM                                                        

        MEAN                                        7.02    6.81    7.67    7.03    7.33    6.52    7.86    6.88    7.10    7.20    7.26    6.94    6.57    7.13    6.76    6.98    7.21    6.99
                                                                       B       F       F            DFHI                       M       M                                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10C Page 180

SM10C. Level of Agreement:  The information provided by the CRA is easy to understand.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        34       24        4        1        1       17       13       14       20        7        6        1        2        1        4       23        7
                                                  2%       2%       2%       5%       *%       2%      18%       4%       2%       2%      16%       4%       1%       1%      14%       3%       1%
                                                                                                E       EF                                   J                                            Q         

   1                                              14       13        -        -        2        6        4        8        6        5        3        -        -        3        2        8        6
                                                  1%       1%                         *%       1%       5%       2%       1%       2%       8%                         3%       8%       1%       1%
                                                                                                                  I                                                                                 

   2                                              40       26        8        1        5       24       11        6       34        5        -        1        -        4        -       22       16
                                                  2%       2%       4%       6%       1%       3%      14%       2%       3%       2%                3%                4%                2%       2%
                                                                                                E       EF                                                                                          

   3                                              53       42        3        1        9       37        7       12       40       11        -        1        2        6        3       31       22
                                                  3%       4%       1%       4%       1%       5%      10%       3%       3%       4%                4%       1%       6%      12%       3%       3%
                                                                                                E        E                                                                                          

   4                                              73       56        5        -       11       57        2       16       56       14        2        1        5        7        1       40       27
                                                  5%       5%       3%                1%       7%       3%       4%       5%       5%       5%       3%       3%       7%       3%       4%       4%
                                                                                                E                                                                                                   

   5                                             178      129       20        -       40      119       12       38      138       31        4        3        8       19        4      115       58
                                                 11%      11%      10%                6%      16%      16%      10%      11%      10%      10%      15%       5%      19%      16%      13%       9%
                                                                                                E        E                                                              M                 Q         

   6                                             130       98       19        4       28       90        4       31       98       26        1        3       11       13        2       88       42
                                                  8%       8%      10%      21%       4%      12%       5%       8%       8%       8%       3%      16%       6%      13%       6%      10%       6%
                                                                                               EG                                                                                         Q         

   7                                             290      218       37        2      112      161        8       71      217       62        5        4       42       16        4      148      137
                                                 18%      18%      19%      13%      16%      21%      10%      20%      18%      20%      14%      20%      24%      17%      15%      16%      21%
                                                                                               EG                                                                                                  P

   8                                             343      272       37        5      191      131        5       73      270       61        6        4       36       21        1      192      146
                                                 21%      23%      19%      29%      27%      17%       7%      20%      22%      20%      16%      24%      21%      21%       3%      21%      23%
                                                                                      FG        G                                                              O        O                           

   9                                             138      105       16        1       80       57        1       31      107       27        3        1       19        4        4       64       73
                                                  9%       9%       8%       5%      11%       8%       1%       8%       9%       9%       9%       7%      11%       4%      13%       7%      11%
                                                                                      FG        G                                                              N                                   P

   10 - Completely Agree                         282      195       47        3      218       50        5       61      221       51        7        1       46        3        2      172      103
                                                 18%      16%      24%      14%      31%       7%       6%      17%      18%      17%      19%       5%      27%       3%       8%      19%      16%
                                                                     B                FG                                            L                         NO                                    

   DK/REF                                         27       14        1        1       12        8        3        4       23        4        -        -        2        2        -       16        8
                                                  2%       1%       *%       3%       2%       1%       4%       1%       2%       1%                         1%       2%                2%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10C Page 181
                                                                                                                                                                                  (Continued)

SM10C. Level of Agreement:  The information provided by the CRA is easy to understand.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                 141      104       15        3       17       83       35       40       99       29        9        2        4       14        9       83       51
                                                  9%       9%       7%      15%       2%      11%      47%      11%       8%       9%      24%      11%       2%      14%      35%       9%       8%
                                                                                                E       EF                                                              M        M                  

   NET: Middle 4                                 670      500       82        7      191      427       26      157      509      133       12       10       66       55       11      391      265
                                                 42%      42%      41%      35%      27%      56%      35%      43%      41%      44%      32%      53%      38%      56%      41%      43%      41%
                                                                                               EG                                                                       M                           

   NET: Top 3                                    762      573      101        9      489      239       11      165      598      139       16        6      102       27        7      428      323
                                                 48%      48%      51%      47%      69%      32%      14%      45%      49%      46%      45%      36%      59%      28%      25%      47%      50%
                                                                                      FG        G                                                             NO                                    

   MEAN                                         7.02     7.01     7.29     6.79     8.13     6.30     4.02     6.82     7.08     6.96     5.96     6.40     7.87     5.92     5.08     6.95     7.17
                                                                                      FG        G                                   K                         NO                                    

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10D Page 182

SM10D. Level of Agreement:  The information provided by the CRA is consistent.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             0 - Completely Disagree                      27      3      3      9      1      5      5     13     14      1      8     13      6      -     18     23      3     11     15
                                                          2%     3%     1%     2%     1%     3%     2%     2%     2%     *%     1%     2%     1%            2%     2%     1%     1%     2%
                                                                                                                                        J                                                 

             1                                             7      -      1      4      -      1      -      3      3      1      4      2      1      -      4      6      1      2      4
                                                          *%            *%     1%            1%            *%     *%     *%     1%     *%     *%            *%     *%     *%     *%     1%

             2                                            24      1      3     12      1      2      5     14     10      1      9     14      6      1     17     22      2     15      9
                                                          1%     1%     1%     2%     1%     1%     2%     2%     1%     *%     1%     3%     1%     1%     2%     2%     1%     2%     1%
                                                                                                                                 J      J                                                 

             3                                            12      -      2      4      2      1      2      7      5      2      2      4      6      -      3      9      3      6      6
                                                          1%            1%     1%     2%     1%     1%     1%     1%     1%     *%     1%     1%            *%     1%     1%     1%     1%

             4                                            25      3      3     10      1      2      6     11     14      3      9     11      6      1     18     23      2     13     12
                                                          2%     3%     1%     2%     1%     1%     3%     1%     2%     1%     2%     2%     1%     1%     2%     2%     1%     1%     2%
                                                                                                                                                                    Q                     

             5                                           147      4     33     55     14     18     22     60     87     27     55     59     49      8     88    117     30     84     63
                                                          9%     3%     9%     9%    13%    10%    10%     8%    10%     6%    10%    11%    11%    12%     8%     9%     9%     8%    10%
                                                                         B      B      B      B      B                                  J                                                 

             6                                            79      8     13     34      6      6     12     42     36     14     40     23     14      2     61     66     13     44     35
                                                          5%     7%     3%     6%     5%     3%     6%     6%     4%     3%     7%     4%     3%     3%     6%     5%     4%     4%     6%
                                                                                                                                 J                           M                            

             7                                           179     13     38     64     20     19     24    100     79     55     64     53     47     10    119    146     33    115     64
                                                         11%    11%    10%    10%    18%    11%    11%    13%    10%    13%    11%    10%    11%    16%    11%    12%    10%    12%    10%
                                                                                      CD                    I                                                                             

             8                                           348     20     95    135     22     40     36    167    181     94    117    129     90     18    238    263     86    203    146
                                                         22%    17%    25%    22%    20%    23%    17%    22%    22%    22%    21%    24%    21%    27%    22%    21%    26%    21%    24%
                                                                        BG                                                                                                                

             9                                           212     17     51     71     10     27     37    108    104     62     89     58     50      6    154    169     43    138     74
                                                         13%    14%    14%    12%     9%    16%    17%    14%    13%    14%    16%    11%    12%     8%    14%    13%    13%    14%    12%
                                                                                                     E                           L                                                        

             10 - Completely Agree                       477     45    111    185     31     46     58    218    259    162    151    149    137     18    317    379     97    319    158
                                                         30%    38%    30%    30%    28%    27%    27%    28%    31%    38%    26%    28%    32%    27%    29%    30%    29%    32%    26%
                                                                CFG                                                      KL                                                       S       

             DK/REF                                       65      3     20     27      2      4      7     26     39      8     24     27     17      3     42     44     20     34     31
                                                          4%     3%     5%     4%     2%     2%     3%     3%     5%     2%     4%     5%     4%     5%     4%     3%     6%     3%     5%
                                                                         F                                                       J      J                                                 

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10D Page 183
                                                                                                                                                                                  (Continued)

SM10D. Level of Agreement:  The information provided by the CRA is consistent.
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Bottom 4                                69      4     10     30      4      9     12     36     32      6     22     33     20      1     43     60      9     35     34
                                                          4%     3%     3%     5%     4%     5%     6%     5%     4%     1%     4%     6%     5%     1%     4%     5%     3%     4%     6%
                                                                                                                                 J      J      N             N                            

             NET: Middle 4                               429     28     88    164     40     45     64    213    216     98    167    147    117     21    287    351     78    256    173
                                                         27%    24%    23%    27%    37%    26%    30%    28%    26%    23%    29%    27%    27%    32%    27%    28%    23%    26%    28%
                                                                                     BCD                                         J                                                        

             NET: Top 3                                 1037     82    257    391     63    113    131    493    545    318    357    336    277     42    708    811    226    660    377
                                                         65%    70%    69%    64%    57%    66%    61%    64%    66%    74%    63%    62%    64%    62%    66%    64%    68%    67%    61%
                                                                  E      E                                               KL                                                       S       

             MEAN                                       7.89   8.21   8.09   7.84   7.75   7.78   7.68   7.86   7.92   8.41   7.81   7.63   7.88   7.94   7.91   7.84   8.06   8.04   7.64
                                                                  G      G                                               KL                                                       S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10D Page 184

SM10D. Level of Agreement:  The information provided by the CRA is consistent.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        0 - Completely Disagree                       27      22       3       7       2       5       -       6       6       8       4       5       4       7       4      13       6      16
                                                      2%      2%      1%      1%      1%      4%              2%      3%      2%      1%      2%      2%      1%      3%      2%      2%      1%
                                                                                                                                                                               N                

        1                                              7       7       -       5       1       -       -       1       -       -       1       3       -       5       1       1       1       6
                                                      *%      1%              1%      1%                      *%                      *%      1%              1%      1%      *%      *%      1%

        2                                             24      23       1       7       5       7       -       5       -       3       5       4      10      11       8       5       5      17
                                                      1%      2%      *%      1%      3%      6%              1%              1%      1%      2%      4%      1%      6%      1%      1%      2%
                                                               C                              DH                                                      JK              NP                        

        3                                             12       9       1       6       -       1       -       4       1       4       3       -       2       5       2       5       2      10
                                                      1%      1%      *%      1%              1%              1%      *%      1%      1%              1%      1%      1%      1%      *%      1%

        4                                             25      20       5      12       2       1       -       7       3       9       7       3       2      15       -      10       8      15
                                                      2%      2%      1%      2%      2%      1%              2%      2%      2%      2%      1%      1%      2%              2%      2%      1%

        5                                            147     119      26      65      14      13       -      34      20      51      35      21      24      79      10      53      33     102
                                                      9%     10%      7%      9%     10%     10%             10%     11%     10%      8%      8%      9%      9%      8%     10%      9%      9%

        6                                             79      60      18      39       6       2       3      18      12      24      27      11      14      42       4      32      17      58
                                                      5%      5%      5%      5%      4%      2%      4%      5%      6%      5%      6%      4%      5%      5%      3%      6%      4%      5%
                                                                               F                               F       F                                                                        

        7                                            179     132      45      94      11      23       6      28      18      56      40      29      39     104      24      48      36     124
                                                     11%     11%     12%     13%      8%     18%     10%      8%     10%     11%     10%     11%     15%     12%     18%      9%     10%     11%
                                                                               H             EHI                                                                       P                        

        8                                            348     263      80     169      33      17      15      79      32     101      99      70      52     197      28     115      82     245
                                                     22%     22%     21%     23%     24%     13%     25%     23%     17%     20%     24%     26%     20%     22%     22%     21%     21%     22%
                                                                               F       F                       F                                                                                

        9                                            212     151      60      98      24      14      10      40      26      62      62      30      43     128      13      71      68     130
                                                     13%     13%     16%     13%     17%     11%     17%     12%     14%     12%     15%     11%     16%     14%     10%     13%     18%     12%
                                                                                                                                                                                       R        

        10 - Completely Agree                        477     354     119     219      35      35      26     101      58     179     111      84      63     263      31     174     118     322
                                                     30%     29%     32%     29%     25%     27%     44%     30%     32%     35%     27%     31%     24%     30%     24%     31%     31%     29%
                                                                                                      EF                      KM                                                                

        DK/REF                                        65      46      17      25       5       9       -      16       8      12      18      11      11      29       6      27       7      53
                                                      4%      4%      5%      3%      3%      7%              5%      4%      2%      4%      4%      4%      3%      5%      5%      2%      5%
                                                                                                                                                                                               Q

        NET: Bottom 4                                 69      61       5      24       8      13       -      16       6      16      13      13      16      27      14      24      15      48
                                                      4%      5%      1%      3%      6%     10%              5%      3%      3%      3%      5%      6%      3%     11%      4%      4%      4%
                                                               C                              DI                                                                      NP                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10D Page 185
                                                                                                                                                                                  (Continued)

SM10D. Level of Agreement:  The information provided by the CRA is consistent.
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                429     329      95     209      33      39       8      87      53     140     109      63      79     241      39     143      94     300
                                                     27%     27%     25%     28%     24%     31%     14%     26%     29%     27%     26%     24%     30%     27%     29%     26%     25%     27%
                                                                               G               G               G       G                                                                        

        NET: Top 3                                  1037     769     259     486      92      66      51     220     116     343     273     183     158     588      72     361     268     697
                                                     65%     64%     69%     65%     67%     52%     86%     65%     64%     67%     66%     68%     60%     66%     55%     65%     70%     63%
                                                                               F       F           DEFHI       F       F                                       O               O       R        

        MEAN                                        7.89    7.80    8.22    7.95    7.77    7.36    8.86    7.81    7.89    8.04    7.94    7.93    7.68    7.99    7.37    7.90    8.01    7.86
                                                                       B       F                   DEFHI                       M                               O               O                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10D Page 186

SM10D. Level of Agreement:  The information provided by the CRA is consistent.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   0 - Completely Disagree                        27       16        4        1        3        8       15        9       17        5        2        1        1        1        3       17        8
                                                  2%       1%       2%       6%       *%       1%      21%       3%       1%       2%       6%       4%       1%       1%      10%       2%       1%
                                                                                                        EF                                                                                          

   1                                               7        7        -        -        1        5        1        1        6        1        -        -        -        1        -        5        1
                                                  *%       1%                         *%       1%       1%       *%       *%       *%                                  1%                1%       *%

   2                                              24       21        1        -        3       15        6        9       15        8        1        -        1        3        3       12       11
                                                  1%       2%       1%                *%       2%       8%       2%       1%       3%       2%                1%       3%      12%       1%       2%
                                                                                                E        E                                                                                          

   3                                              12        9        2        -        2        6        3        6        6        5        1        -        1        4        -       10        1
                                                  1%       1%       1%                *%       1%       4%       2%       *%       2%       3%                1%       4%                1%       *%
                                                                                                                                                                                          Q         

   4                                              25       13        6        1        5       16        3        6       19        5        1        -        1        3        2       16        8
                                                  2%       1%       3%       4%       1%       2%       4%       2%       2%       2%       3%                1%       3%       6%       2%       1%
                                                                                                E                                                                                                   

   5                                             147      109       15        4       19      105       15       37      109       33        3        1       11       16        6       83       59
                                                  9%       9%       7%      19%       3%      14%      21%      10%       9%      11%       7%       7%       6%      16%      22%       9%       9%
                                                                                                E        E                                                              M                           

   6                                              79       63       10        -       13       60        2       18       60       16        1        1        5       10        1       52       24
                                                  5%       5%       5%                2%       8%       3%       5%       5%       5%       2%       4%       3%      10%       2%       6%       4%
                                                                                               EG                                                                       M                           

   7                                             179      133       18        1       41      122        4       41      135       34        4        2       15       18        1      111       63
                                                 11%      11%       9%       5%       6%      16%       6%      11%      11%      11%      10%      12%       9%      18%       3%      12%      10%
                                                                                               EG                                                                       O                           

   8                                             348      272       36        4      150      175        8       68      280       49       13        4       27       17        2      181      162
                                                 22%      23%      18%      19%      21%      23%      11%      19%      23%      16%      36%      22%      16%      18%       7%      20%      25%
                                                                                       G        G                                            J                                                     P

   9                                             212      160       25        3      124       82        2       51      161       45        1        6       33        6        5      112       96
                                                 13%      13%      13%      17%      18%      11%       3%      14%      13%      15%       3%      31%      19%       6%      20%      12%      15%
                                                                                      FG        G                                   K                 K        N                                    

   10 - Completely Agree                         477      341       73        5      327      126       10      108      369       94        9        4       74       14        5      279      192
                                                 30%      29%      37%      24%      46%      17%      13%      30%      30%      31%      25%      20%      42%      14%      17%      30%      30%
                                                                     B                FG                                                                      NO                                    

   DK/REF                                         65       48        8        1       20       37        5       11       52       10        1        -        4        5        -       41       20
                                                  4%       4%       4%       6%       3%       5%       6%       3%       4%       3%       3%                2%       5%                4%       3%

   NET: Bottom 4                                  69       53        7        1        9       33       25       25       44       19        4        1        3        9        6       44       21
                                                  4%       4%       4%       6%       1%       4%      33%       7%       4%       6%      12%       4%       2%      10%      23%       5%       3%
                                                                                                E       EF        I                                                     M        M                  

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                  Table QSM10D Page 187
                                                                                                                                                                                  (Continued)

SM10D. Level of Agreement:  The information provided by the CRA is consistent.
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Middle 4                                 429      318       49        5       78      304       25      102      323       89        8        4       32       46        9      262      155
                                                 27%      27%      25%      28%      11%      40%      33%      28%      26%      29%      22%      23%      18%      47%      33%      28%      24%
                                                                                                E        E                                                              M                           

   NET: Top 3                                   1037      773      134       11      601      382       20      227      810      187       23       13      134       37       12      572      450
                                                 65%      65%      68%      61%      85%      51%      27%      62%      66%      61%      64%      73%      77%      38%      44%      62%      70%
                                                                                      FG        G                                                             NO                                   P

   MEAN                                         7.89     7.87     8.08     7.38     8.84     7.30     4.81     7.69     7.95     7.75     7.25     8.00     8.58     6.73     6.00     7.83     8.03
                                                                                      FG        G                                                             NO                                    

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                               Table SUM_QSM10 Page 188

SUM_QSM10. SUMMARY TABLE: QSM10 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             QSM10B. When you contact the CRA by        1382    103    340    523     89    145    181    654    727    381    507    451    358     52    955   1082    300    857    524
             telephone, you are able to get service      86%    88%    91%    86%    81%    85%    84%    85%    88%    89%    89%    83%    83%    78%    88%    85%    90%    87%    85%
             in the official language of your choice                   DEG                                                L      L                           M             P              
             that is English or French               

             QSM10A. The CRA assumes taxpayers          1115     85    285    415     67    118    145    521    594    321    408    358    296     44    761    859    257    692    423
             report their taxes accurately unless        70%    72%    76%    68%    61%    69%    67%    68%    71%    75%    71%    66%    69%    67%    70%    68%    77%    70%    69%
             there is evidence to the contrary                         DEG                                                L                                                P              

             QSM10D. The information provided by the    1037     82    257    391     63    113    131    493    545    318    357    336    277     42    708    811    226    660    377
             CRA is consistent                           65%    70%    69%    64%    57%    66%    61%    64%    66%    74%    63%    62%    64%    62%    66%    64%    68%    67%    61%
                                                                  E      E                                               KL                                                       S       

             QSM10C. The information provided by the     762     59    211    267     47     84     95    349    413    233    267    241    222     32    497    579    184    495    267
             CRA is easy to understand                   48%    50%    56%    44%    43%    49%    44%    45%    50%    54%    47%    44%    52%    48%    46%    46%    55%    50%    43%
                                                                       DEG                                               KL                                                P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                               Table SUM_QSM10 Page 189

SUM_QSM10. SUMMARY TABLE: QSM10 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        QSM10B. When you contact the CRA by         1382    1037     331     665     116     117      49     276     152     422     365     243     242     787     123     452     346     940
        telephone, you are able to get service       86%     86%     88%     89%     85%     92%     83%     81%     84%     83%     89%     90%     92%     89%     93%     82%     90%     86%
        in the official language of your choice                                H              HI                                       J       J       J       P       P               R        
        that is English or French               

        QSM10A. The CRA assumes taxpayers           1115     824     281     534      89      82      53     227     126     373     296     191     174     638      84     380     278     762
        report their taxes accurately unless         70%     68%     75%     72%     66%     64%     89%     67%     69%     73%     72%     71%     66%     72%     64%     69%     73%     69%
        there is evidence to the contrary                              B                           DEFHI                                                                                        

        QSM10D. The information provided by the     1037     769     259     486      92      66      51     220     116     343     273     183     158     588      72     361     268     697
        CRA is consistent                            65%     64%     69%     65%     67%     52%     86%     65%     64%     67%     66%     68%     60%     66%     55%     65%     70%     63%
                                                                               F       F           DEFHI       F       F                                       O               O       R        

        QSM10C. The information provided by the      762     528     224     342      76      47      39     160      94     270     211     116     106     427      56     269     188     523
        CRA is easy to understand                    48%     44%     60%     46%     55%     37%     65%     47%     52%     53%     51%     43%     40%     48%     42%     49%     49%     48%
                                                                       B       F       F             DFH       F       F      LM      LM                                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                               Table SUM_QSM10 Page 190

SUM_QSM10. SUMMARY TABLE: QSM10 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   QSM10B. When you contact the CRA by          1382     1039      172       16      653      625       55      318     1059      268       30       14      164       80       18      781      574
   telephone, you are able to get service        86%      87%      87%      87%      92%      83%      73%      87%      86%      88%      83%      79%      94%      81%      68%      85%      89%
   in the official language of your choice                                            FG                                                                      NO                                   P
   that is English or French               

   QSM10A. The CRA assumes taxpayers            1115      840      141       10      597      445       28      247      867      204       25       14      138       49       13      635      461
   report their taxes accurately unless          70%      70%      71%      51%      84%      59%      37%      68%      70%      67%      68%      75%      80%      50%      49%      69%      71%
   there is evidence to the contrary                                                  FG        G                                                             NO                                    

   QSM10D. The information provided by the      1037      773      134       11      601      382       20      227      810      187       23       13      134       37       12      572      450
   CRA is consistent                             65%      65%      68%      61%      85%      51%      27%      62%      66%      61%      64%      73%      77%      38%      44%      62%      70%
                                                                                      FG        G                                                             NO                                   P

   QSM10C. The information provided by the       762      573      101        9      489      239       11      165      598      139       16        6      102       27        7      428      323
   CRA is easy to understand                     48%      48%      51%      47%      69%      32%      14%      45%      49%      46%      45%      36%      59%      28%      25%      47%      50%
                                                                                      FG        G                                                             NO                                    

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD6 Page 191

D6. Would you say the level of customer service provided by the CRA is better, about the same, or worse than the service you might receive from financial institutions with which 
you currently do businesses
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Better                                      315     27     78    124     19     30     38    160    155     83    122     96     94     14    205    248     67    216     99
                                                         20%    23%    21%    20%    17%    18%    18%    21%    19%    19%    21%    18%    22%    22%    19%    20%    20%    22%    16%
                                                                                                                                                                                  S       

             About the same                              880     59    237    306     65     91    121    410    470    245    303    304    251     35    580    667    212    528    352
                                                         55%    50%    63%    50%    59%    53%    56%    53%    57%    57%    53%    56%    58%    53%    54%    53%    64%    54%    57%
                                                                       BDF                                                                                                 P              

             Worse                                       326     25     42    149     17     41     51    166    160     75    118    122     62     13    247    287     39    191    134
                                                         20%    21%    11%    24%    16%    24%    24%    22%    19%    17%    21%    23%    14%    20%    23%    23%    12%    19%    22%
                                                                  C            CE             C      C                                                       M      Q                     

             Depends                                       8      1      3      3      -      -      1      6      2      4      4      -      1      2      5      6      2      7      1
                                                          1%     1%     1%     *%                   1%     1%     *%     1%     1%            *%     3%     *%     *%     1%     1%     *%

             DK/NA                                        71      6     15     30      9      9      3     26     45     23     24     20     23      2     44     57     14     43     29
                                                          4%     5%     4%     5%     8%     5%     2%     3%     5%     5%     4%     4%     5%     3%     4%     5%     4%     4%     5%
                                                                                G      G                                                                                                  

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD6 Page 192

D6. Would you say the level of customer service provided by the CRA is better, about the same, or worse than the service you might receive from financial institutions with which 
you currently do businesses
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Better                                       315     184     126     123      28      21      16      67      58     144      78      35      31     151      29     130      81     206
                                                     20%     15%     33%     17%     20%     16%     27%     20%     32%     28%     19%     13%     12%     17%     22%     24%     21%     19%
                                                                       B                                            DEFH     KLM      LM                                       N                

        About the same                               880     695     175     428      75      65      37     192      79     268     240     160     136     509      67     289     216     605
                                                     55%     58%     47%     57%     55%     51%     62%     56%     43%     52%     58%     59%     52%     57%     51%     52%     56%     55%
                                                               C               I                       I       I                                                                                

        Worse                                        326     266      55     172      22      34       3      63      30      69      75      65      88     190      30     101      78     228
                                                     20%     22%     15%     23%     16%     26%      5%     19%     16%     14%     18%     24%     33%     21%     23%     18%     20%     21%
                                                               C              GI       G     EGI               G       G                       J     JKL                                        

        Depends                                        8       7       1       3       2       1       1       1       -       4       2       -       1       5       1       2       2       5
                                                      1%      1%      *%      *%      1%      1%      2%      *%              1%      *%              *%      1%      1%      *%      1%      *%

        DK/NA                                         71      53      18      19      10       7       3      17      15      25      17       9       7      31       5      32       5      55
                                                      4%      4%      5%      3%      7%      5%      5%      5%      8%      5%      4%      3%      3%      3%      4%      6%      1%      5%
                                                                                       D                               D                                                                       Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QD6 Page 193

D6. Would you say the level of customer service provided by the CRA is better, about the same, or worse than the service you might receive from financial institutions with which 
you currently do businesses
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Better                                        315      218       53        3      214       87        7       92      222       75       14        1       64        8        3      172      137
                                                 20%      18%      27%      14%      30%      11%      10%      25%      18%      25%      38%       8%      37%       8%      13%      19%      21%
                                                                     B                FG                          I                 L        L                NO                                    

   About the same                                880      665      102       13      387      442       23      175      704      152        9       13       88       50        9      512      355
                                                 55%      56%      52%      67%      55%      58%      31%      48%      57%      50%      25%      69%      51%      51%      35%      56%      55%
                                                                                       G        G                          H        K                 K                                             

   Worse                                         326      260       32        2       77      195       42       88      236       71       12        2       18       39       13      188      128
                                                 20%      22%      16%      10%      11%      26%      56%      24%      19%      23%      33%      10%      10%      40%      49%      20%      20%
                                                                                                E       EF                                   L                          M        M                  

   Depends                                         8        4        3        1        1        5        1        -        8        -        -        -        -        -        -        4        4
                                                  1%       *%       1%       5%       *%       1%       1%                1%                                                             *%       1%

   DK/NA                                          71       44        8        1       30       28        1       10       60        6        2        2        4        1        1       43       22
                                                  4%       4%       4%       4%       4%       4%       2%       3%       5%       2%       5%      13%       3%       1%       3%       5%       3%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QE1 Page 194

E1. Have you ever visited the CRA website to search for information on tax-related matters?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Yes                                        1005     66    228    384     66    115    147    493    512    295    400    273    175     41    777    805    201    670    335
                                                         63%    56%    61%    63%    60%    67%    68%    64%    62%    69%    70%    50%    41%    61%    72%    64%    60%    68%    54%
                                                                                              B      B                    L      L                    M      M                    S       

             No                                          588     51    146    225     44     55     66    272    316    134    166    268    253     26    299    456    132    308    281
                                                         37%    44%    39%    37%    40%    32%    31%    35%    38%    31%    29%    50%    59%    39%    28%    36%    40%    31%    46%
                                                                 FG                                                                    JK     NO                                         R

             DK/REF                                        6      1      1      3      -      1      1      4      2      1      5      1      2      -      4      5      1      6      -
                                                          *%     1%     *%     *%            *%     1%     1%     *%     *%     1%     *%     1%            *%     *%     *%     1%       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QE1 Page 195

E1. Have you ever visited the CRA website to search for information on tax-related matters?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Yes                                         1005     754     239     545      76      95      33     153      95     233     275     207     213     626      92     270     332     611
                                                     63%     63%     63%     73%     55%     74%     56%     45%     52%     46%     67%     77%     81%     71%     70%     49%     87%     56%
                                                                            EGHI       H    EGHI                                       J      JK      JK       P       P               R        

        No                                           588     446     136     196      59      33      25     186      87     277     136      62      49     253      39     285      50     482
                                                     37%     37%     36%     26%     43%     26%     42%     55%     48%     54%     33%     23%     19%     29%     30%     51%     13%     44%
                                                                                      DF              DF     DEF      DF     KLM      LM                                      NO               Q

        DK/REF                                         6       5       1       4       1       -       1       -       -       1       2       1       2       6       -       -       1       6
                                                      *%      *%      *%      1%      1%              2%                      *%      *%      *%      1%      1%                      *%      1%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QE1 Page 196

E1. Have you ever visited the CRA website to search for information on tax-related matters?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Yes                                          1005      808      103        5      459      483       39      287      716      245       23       14      136       83       22      495      495
                                                 63%      68%      52%      28%      65%      64%      52%      79%      58%      80%      64%      75%      79%      85%      81%      54%      77%
                                                           CD        D                 G                          I                 K                                                              P

   No                                            588      379       94       13      247      271       36       78      508       60       13        5       37       15        5      418      151
                                                 37%      32%      47%      72%      35%      36%      48%      21%      41%      20%      36%      25%      21%      15%      19%      46%      23%
                                                                     B       BC                         EF                 H                 J                                            Q         

   DK/REF                                          6        5        1        -        2        2        -        1        6        -        -        -        -        -        -        5        -
                                                  *%       *%       *%                *%       *%                *%       *%                                                             1%         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2A Page 197

E2A. Level of Agreement:  The information provided on the CRA website is easy to understand.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1005     66    228    384     66    115    147    493    512    295    400    273    175     41    777    805    201    670    335

             Unweighted 'N'                              979     94    228    322     75    129    131    519    460    262    350    330    175     46    746    778    201    630    349

             0 - Completely Disagree                      22      1      1      9      1      5      5     15      7      5      9      8      5      1     16     22      -     15      7
                                                          2%     1%     *%     2%     2%     4%     3%     3%     1%     2%     2%     3%     3%     1%     2%     3%            2%     2%
                                                                                C             C                                                                                           

             1                                             3      -      -      -      1      2      1      1      2      -      1      2      2      1      1      3      -      1      2
                                                          *%                          1%     2%     *%     *%     *%            *%     1%     1%     1%     *%     *%            *%     1%

             2                                            21      1      3     10      1      2      3     14      7      3      6      8      3      -     18     17      3     14      7
                                                          2%     2%     1%     3%     2%     1%     2%     3%     1%     1%     1%     3%     1%            2%     2%     2%     2%     2%

             3                                            27      -      3     15      1      2      6     11     17      7     13      6      7      -     21     24      3     17     10
                                                          3%            1%     4%     2%     2%     4%     2%     3%     2%     3%     2%     4%            3%     3%     2%     3%     3%

             4                                            38      -      6     18      4      4      6     21     16      8     13     15      8      2     27     31      7     21     17
                                                          4%            3%     5%     6%     4%     4%     4%     3%     3%     3%     5%     5%     6%     3%     4%     3%     3%     5%

             5                                            77      6     14     30      3     10     14     40     36      7     38     29     11      7     56     68      9     44     33
                                                          8%     9%     6%     8%     5%     8%    10%     8%     7%     2%     9%    11%     6%    18%     7%     8%     5%     7%    10%
                                                                                                                                 J      J                           Q                     

             6                                            94      6     23     38      7     12      9     42     52     33     32     26     18      3     72     75     19     66     28
                                                          9%     9%    10%    10%    11%    10%     6%     8%    10%    11%     8%    10%    11%     6%     9%     9%     9%    10%     8%

             7                                           221     15     45     82     15     26     38    116    105     74     86     53     37      5    176    181     40    133     88
                                                         22%    24%    20%    21%    23%    22%    26%    24%    20%    25%    21%    19%    21%    13%    23%    23%    20%    20%    26%
                                                                                                                                                                                         R

             8                                           249     19     65     92     12     23     38    120    129     67    118     58     39     14    193    193     56    170     79
                                                         25%    30%    28%    24%    18%    20%    26%    24%    25%    23%    29%    21%    22%    34%    25%    24%    28%    25%    24%
                                                                         E                                                       L                                                        

             9                                            81      5     21     28      9     10      9     35     46     28     28     23     14      -     66     60     21     58     23
                                                          8%     7%     9%     7%    13%     8%     6%     7%     9%    10%     7%     9%     8%            8%     7%    11%     9%     7%

             10 - Completely Agree                       164     11     46     57     12     20     19     75     89     63     56     40     28      7    126    123     41    128     36
                                                         16%    16%    20%    15%    18%    18%    13%    15%    17%    21%    14%    15%    16%    18%    16%    15%    21%    19%    11%
                                                                                                                         KL                                                       S       

             DK/REF                                        9      1      2      5      -      -      -      2      6      1      2      4      2      1      6      8      1      3      5
                                                          1%     2%     1%     1%                          *%     1%     *%     1%     2%     1%     2%     1%     1%     1%     *%     2%

             NET: Bottom 4                                73      2      7     34      4     11     14     41     32     15     28     25     17      1     55     67      6     47     26
                                                          7%     3%     3%     9%     7%     9%    10%     8%     6%     5%     7%     9%     9%     3%     7%     8%     3%     7%     8%
                                                                               BC             C      C                                                              Q                     

             NET: Middle 4                               430     27     87    168     29     51     67    219    210    121    168    123     75     18    331    355     74    264    165
                                                         43%    42%    38%    44%    44%    44%    45%    45%    41%    41%    42%    45%    43%    43%    43%    44%    37%    39%    49%
                                                                                                                                                                                         R

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2A Page 198
                                                                                                                                                                                    (Continued)

E2A. Level of Agreement:  The information provided on the CRA website is easy to understand.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Top 3                                  494     35    131    177     32     53     66    231    263    158    201    121     81     21    385    375    119    356    138
                                                         49%    53%    58%    46%    49%    46%    45%    47%    51%    54%    50%    44%    47%    52%    50%    47%    59%    53%    41%
                                                                       DFG                                                L                                                P      S       

             MEAN                                       7.16   7.48   7.62   6.98   7.22   6.98   6.87   7.01   7.30   7.55   7.12   6.85   7.00   7.09   7.20   7.03   7.68   7.31   6.85
                                                                       DFG                                               KL                                                P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2A Page 199

E2A. Level of Agreement:  The information provided on the CRA website is easy to understand.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1005     754     239     545      76      95      33     153      95     233     275     207     213     626      92     270     332     611

        Unweighted 'N'                               979     752     214     507      70      96      30     180      88     226     267     201     202     583      91     286     322     598

        0 - Completely Disagree                       22      17       4      10       3       5       -       1       2       5       3       5       7      14       4       2       3      19
                                                      2%      2%      2%      2%      4%      6%              *%      2%      2%      1%      3%      3%      2%      5%      1%      1%      3%
                                                                                               H                                                               P                               Q

        1                                              3       3       -       1       -       1       -       1       -       -       1       -       1       1       1       1       1       2
                                                      *%      *%              *%              1%              1%                      *%              1%      *%      1%      *%      *%      *%

        2                                             21      16       5      12       1       3       -       4       2       4       5       4       6      12       1       7       5      15
                                                      2%      2%      2%      2%      1%      3%              2%      2%      2%      2%      2%      3%      2%      1%      3%      1%      2%

        3                                             27      24       4      14       1       3       -       3       6       5       5       5       9      15       2       8       8      20
                                                      3%      3%      2%      3%      1%      3%              2%      6%      2%      2%      2%      4%      2%      2%      3%      2%      3%

        4                                             38      32       6      19       1       6       3       4       5      12      10       5       7      17       7      13      11      26
                                                      4%      4%      3%      3%      1%      7%      8%      3%      5%      5%      4%      3%      3%      3%      8%      5%      3%      4%

        5                                             77      53      22      42       2       7       1      14       9      13      17      17      22      41       9      26      23      44
                                                      8%      7%      9%      8%      2%      8%      4%      9%     10%      6%      6%      8%     10%      7%     10%     10%      7%      7%
                                                                               E                               E                                                                                

        6                                             94      79      14      50       6       5       2      16      14      21      29      24      14      56       5      30      31      58
                                                      9%     10%      6%      9%      9%      6%      6%     10%     14%      9%     11%     12%      7%      9%      5%     11%      9%      9%
                                                               C                                                                                                                                

        7                                            221     170      47     128      19      28       4      34       7      44      54      50      52     150      21      49      74     136
                                                     22%     23%     20%     23%     25%     30%     12%     22%      7%     19%     19%     24%     24%     24%     23%     18%     22%     22%
                                                                               I       I      GI               I                                               P                                

        8                                            249     188      58     143      16      19      12      35      22      49      84      49      53     163      19      63      97     138
                                                     25%     25%     24%     26%     21%     20%     36%     23%     23%     21%     31%     24%     25%     26%     20%     23%     29%     23%
                                                                                                                                       J                                               R        

        9                                             81      57      24      37      10       6       8      14       7      18      25      18      16      47      11      23      22      52
                                                      8%      8%     10%      7%     14%      6%     24%      9%      7%      8%      9%      9%      8%      8%     11%      9%      7%      9%
                                                                                                     DFI                                                                                        

        10 - Completely Agree                        164     109      53      87      17      11       3      23      21      60      40      29      23     105      11      44      57      95
                                                     16%     15%     22%     16%     22%     12%      9%     15%     22%     26%     14%     14%     11%     17%     12%     16%     17%     16%
                                                                       B                                                     KLM                                                                

        DK/REF                                         9       6       1       3       -       -       -       4       2       2       3       1       2       3       1       4       1       7
                                                      1%      1%      *%      1%                              3%      2%      1%      1%      *%      1%      1%      1%      1%      *%      1%

        NET: Bottom 4                                 73      60      12      37       5      12       -       9       9      14      13      14      23      42       8      18      16      56
                                                      7%      8%      5%      7%      6%     13%              6%     10%      6%      5%      7%     11%      7%      9%      7%      5%      9%
                                                                                                                                                       K                                       Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2A Page 200
                                                                                                                                                                                    (Continued)

E2A. Level of Agreement:  The information provided on the CRA website is easy to understand.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                430     333      90     238      28      47      10      69      35      90     110      96      94     265      42     117     139     263
                                                     43%     44%     38%     44%     38%     50%     30%     45%     36%     39%     40%     46%     44%     42%     46%     43%     42%     43%

        NET: Top 3                                   494     355     135     267      43      36      23      72      50     127     149      96      93     316      41     131     176     285
                                                     49%     47%     57%     49%     56%     38%     70%     47%     52%     55%     54%     46%     44%     50%     44%     48%     53%     47%
                                                                       B       F       F             DFH                       M       M                                                        

        MEAN                                        7.16    7.05    7.51    7.17    7.60    6.54    7.76    7.20    7.08    7.47    7.35    7.10    6.79    7.25    6.81    7.14    7.37    7.01
                                                                       B       F       F               F       F               M       M                                               R        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2A Page 201

E2A. Level of Agreement:  The information provided on the CRA website is easy to understand.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1005      808      103        5      459      483       39      287      716      245       23       14      136       83       22      495      495

   Unweighted 'N'                                979      783      105        6      441      472       41      275      702      229       25       16      131       75       20      491      472

   0 - Completely Disagree                        22       17        2        2        3       13        6       13        9       10        3        -        1        3        5       15        7
                                                  2%       2%       2%      35%       1%       3%      15%       5%       1%       4%      12%                1%       4%      23%       3%       1%
                                                                                                E       EF        I                                                              M                  

   1                                               3        2        1        -        -        3        -        -        3        -        -        -        -        -        -        1        1
                                                  *%       *%       1%                         1%                         *%                                                             *%       *%

   2                                              21       16        3        -        2       16        3        7       14        6        1        -        4        2        -       11       10
                                                  2%       2%       3%                *%       3%       8%       2%       2%       2%       5%                3%       2%                2%       2%
                                                                                                E                                                                                                   

   3                                              27       23        4        -        3       20        3       11       16        9        2        -        3        4        1       12       15
                                                  3%       3%       4%                1%       4%       9%       4%       2%       4%       8%                3%       5%       7%       2%       3%
                                                                                                E        E                                                                                          

   4                                              38       31        2        -        6       29        4       16       22       14        2        1        3        9        2       22       15
                                                  4%       4%       2%                1%       6%       9%       6%       3%       6%       8%       5%       2%      11%       8%       5%       3%
                                                                                                E                                                                       M                           

   5                                              77       60        5        -       18       51        7       25       51       22        1        2       10        8        4       43       32
                                                  8%       7%       4%                4%      10%      17%       9%       7%       9%       4%      17%       8%      10%      17%       9%       6%
                                                                                                E        E                                                                                          

   6                                              94       72       10        -       29       56        6       28       65       23        3        1        7       14        2       51       41
                                                  9%       9%      10%                6%      12%      14%      10%       9%       9%      12%       4%       5%      17%       8%      10%       8%
                                                                                                E                                                                       M                           

   7                                             221      182       24        1       80      131        6       57      162       49        3        4       26       20        4      103      115
                                                 22%      22%      24%      14%      17%      27%      16%      20%      23%      20%      14%      28%      19%      24%      19%      21%      23%
                                                                                                E                                                                                                   

   8                                             249      211       17        3      128      109        2       74      174       65        4        3       41       20        2      120      123
                                                 25%      26%      17%      52%      28%      23%       6%      26%      24%      27%      15%      23%      30%      23%      10%      24%      25%
                                                            C                          G        G                                                              O                                    

   9                                              81       63        9        -       61       20        -       17       64       15        -        2       14        1        -       34       47
                                                  8%       8%       9%               13%       4%                6%       9%       6%               17%      10%       1%                7%      10%
                                                                                       F                                                                       N                                    

   10 - Completely Agree                         164      124       26        -      125       34        2       37      127       30        5        1       26        2        1       74       88
                                                 16%      15%      25%               27%       7%       6%      13%      18%      12%      22%       6%      19%       3%       6%      15%      18%
                                                                     B                FG                                                                      NO                                    

   DK/REF                                          9        7        -        -        5        3        -        1        8        1        -        -        -        -        1        8        1
                                                  1%       1%                         1%       1%                *%       1%       *%                                           4%       2%       *%
                                                                                                                                                                                          Q         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2A Page 202
                                                                                                                                                                                    (Continued)

E2A. Level of Agreement:  The information provided on the CRA website is easy to understand.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Bottom 4                                  73       59       10        2        8       50       12       31       42       25        6        -        8        9        6       39       32
                                                  7%       7%      10%      35%       2%      10%      32%      11%       6%      10%      24%                6%      11%      30%       8%       6%
                                                                                                E       EF        I                                                              M                  

   NET: Middle 4                                 430      345       42        1      132      266       22      127      300      109        9        7       46       51       11      220      203
                                                 43%      43%      40%      14%      29%      55%      57%      44%      42%      44%      38%      54%      34%      62%      51%      44%      41%
                                                                                                E        E                                                              M                           

   NET: Top 3                                    494      398       52        3      314      164        5      128      366      110        9        6       82       23        3      228      259
                                                 49%      49%      50%      52%      68%      34%      12%      45%      51%      45%      37%      46%      60%      27%      15%      46%      52%
                                                                                      FG        G                                                             NO                                    

   MEAN                                         7.16     7.15     7.35     5.09     8.11     6.48     4.66     6.73     7.33     6.75     6.01     7.24     7.52     6.08     4.65     6.98     7.35
                                                            D        D                FG        G                          H                                  NO        O                          P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2B Page 203

E2B. Level of Agreement:  It is easy to find the information I’m looking for.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1005     66    228    384     66    115    147    493    512    295    400    273    175     41    777    805    201    670    335

             Unweighted 'N'                              979     94    228    322     75    129    131    519    460    262    350    330    175     46    746    778    201    630    349

             0 - Completely Disagree                      23      -      1     11      1      5      5     14      9      6      7      5      5      1     17     23      -     15      8
                                                          2%            *%     3%     2%     5%     3%     3%     2%     2%     2%     2%     3%     1%     2%     3%            2%     2%
                                                                                C             C                                                                                           

             1                                             5      -      -      2      1      1      1      2      3      -      3      2      2      1      2      5      -      1      4
                                                          *%                   1%     1%     1%     *%     *%     *%            1%     1%     1%     1%     *%     1%            *%     1%

             2                                            40      2      7     19      1      3      7     23     17     11     19     10      8      -     32     32      7     29     11
                                                          4%     3%     3%     5%     1%     3%     5%     5%     3%     4%     5%     4%     4%            4%     4%     4%     4%     3%
                                                                                E                                                                                                         

             3                                            30      -      4     16      3      2      5     19     11      4     12     13      4      1     24     27      3     18     12
                                                          3%            2%     4%     5%     2%     3%     4%     2%     1%     3%     5%     2%     2%     3%     3%     1%     3%     4%
                                                                                                                                        J                                                 

             4                                            37      2      4     20      3      4      4     24     13      7     15     16      7      2     28     33      4     26     11
                                                          4%     3%     2%     5%     4%     3%     3%     5%     3%     2%     4%     6%     4%     4%     4%     4%     2%     4%     3%
                                                                                C                                                       J                                                 

             5                                           103      9     23     42      6     12     10     56     48     16     47     39     22      6     74     84     19     61     42
                                                         10%    14%    10%    11%    10%    11%     7%    11%     9%     5%    12%    14%    13%    15%    10%    10%    10%     9%    13%
                                                                                                                                 J      J                                                 

             6                                           121      8     25     51      5     10     23     59     63     37     45     33     20      3     96    102     20     73     48
                                                         12%    12%    11%    13%     7%     9%    16%    12%    12%    12%    11%    12%    11%     7%    12%    13%    10%    11%    14%

             7                                           199     16     46     64     15     27     33     86    113     52     86     56     28      8    160    158     41    125     74
                                                         20%    24%    20%    17%    22%    23%    22%    17%    22%    18%    22%    20%    16%    19%    21%    20%    20%    19%    22%

             8                                           226     14     63     70     14     25     39    107    119     78     87     53     36     10    177    170     56    157     69
                                                         22%    22%    27%    18%    21%    22%    27%    22%    23%    27%    22%    20%    20%    26%    23%    21%    28%    23%    21%
                                                                         D                                                                                                                

             9                                            63      2     18     27      2      5      8     33     30     22     23     15     11      1     51     46     17     44     19
                                                          6%     3%     8%     7%     4%     5%     5%     7%     6%     7%     6%     6%     6%     2%     7%     6%     9%     7%     6%

             10 - Completely Agree                       149     11     33     59     15     19     11     70     78     60     54     28     31      8    108    118     30    119     30
                                                         15%    17%    15%    15%    22%    17%     7%    14%    15%    20%    14%    10%    18%    20%    14%    15%    15%    18%     9%
                                                                  G      G      G      G      G                          KL                                                       S       

             DK/REF                                       10      1      4      3      -      -      1      1      9      3      3      4      2      1      7      7      3      3      7
                                                          1%     2%     2%     1%                   1%     *%     2%     1%     1%     1%     1%     2%     1%     1%     1%     *%     2%
                                                                                                                   H                                                                     R

             NET: Bottom 4                                97      2     12     48      6     12     17     58     40     21     41     30     19      2     76     87     10     62     35
                                                         10%     3%     5%    13%     9%    10%    12%    12%     8%     7%    10%    11%    11%     5%    10%    11%     5%     9%    10%
                                                                               BC             B      B      I                                                       Q                     

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2B Page 204
                                                                                                                                                                                    (Continued)

E2B. Level of Agreement:  It is easy to find the information I’m looking for.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             NET: Middle 4                               461     35     98    177     29     53     70    224    237    112    193    143     77     19    359    377     84    286    175
                                                         46%    52%    43%    46%    44%    46%    48%    46%    46%    38%    48%    52%    44%    46%    46%    47%    42%    43%    52%
                                                                                                                                 J      J                                                R

             NET: Top 3                                  437     28    114    155     31     50     59    210    227    160    163     97     77     19    335    334    103    319    118
                                                         43%    42%    50%    41%    47%    44%    40%    43%    44%    54%    41%    35%    44%    47%    43%    41%    51%    48%    35%
                                                                         D                                               KL                                                P      S       

             MEAN                                       6.85   7.15   7.25   6.62   7.11   6.83   6.60   6.68   7.01   7.34   6.75   6.49   6.79   7.13   6.84   6.74   7.31   7.00   6.54
                                                                        DG                                         H     KL                                                P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2B Page 205

E2B. Level of Agreement:  It is easy to find the information I’m looking for.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1005     754     239     545      76      95      33     153      95     233     275     207     213     626      92     270     332     611

        Unweighted 'N'                               979     752     214     507      70      96      30     180      88     226     267     201     202     583      91     286     322     598

        0 - Completely Disagree                       23      18       4      11       2       5       -       2       2       6       4       4       5      14       4       3       4      19
                                                      2%      2%      2%      2%      3%      6%              1%      2%      2%      2%      2%      2%      2%      5%      1%      1%      3%

        1                                              5       5       -       3       -       -       -       1       -       -       -       1       3       3       -       1       2       3
                                                      *%      1%              1%                              1%                              *%      1%      1%              *%      1%      *%

        2                                             40      35       5      23       2       2       -       3       9       9      11       9      10      25       1      11       7      31
                                                      4%      5%      2%      4%      2%      2%              2%      9%      4%      4%      4%      5%      4%      1%      4%      2%      5%
                                                               C                                                     EFH                                       O                               Q

        3                                             30      22       8      12       1       9       -       6       2       7       4       6      11      13       6      10       7      19
                                                      3%      3%      3%      2%      1%      9%              4%      2%      3%      1%      3%      5%      2%      7%      4%      2%      3%
                                                                                             DEI                                                       K                                        

        4                                             37      31       6      22       1       6       -       5       3       8      11      11       5      21       7       9      15      18
                                                      4%      4%      3%      4%      1%      7%              3%      3%      3%      4%      5%      2%      3%      8%      3%      5%      3%

        5                                            103      78      24      54       3      11       1      22      13      17      27      20      26      57       7      37      33      67
                                                     10%     10%     10%     10%      3%     11%      4%     14%     14%      7%     10%     10%     12%      9%      8%     14%     10%     11%
                                                                               E                              EG       E                                                                        

        6                                            121      97      22      60      12      15       4      21       8      20      39      27      27      68      12      38      40      74
                                                     12%     13%      9%     11%     15%     16%     11%     14%      9%      9%     14%     13%     13%     11%     13%     14%     12%     12%

        7                                            199     157      40     107      22      13       6      33      16      40      52      44      49     129      19      50      75     113
                                                     20%     21%     17%     20%     29%     14%     19%     21%     17%     17%     19%     21%     23%     21%     20%     18%     23%     19%
                                                                                       F                                                                                                        

        8                                            226     168      55     132      15      18      12      33      14      54      61      48      47     148      19      57      72     139
                                                     22%     22%     23%     24%     20%     19%     37%     22%     15%     23%     22%     23%     22%     24%     20%     21%     22%     23%
                                                                               I                       I                                                                                        

        9                                             63      42      21      33       6       2       5       9       8      19      23      10       8      42       4      17      25      34
                                                      6%      6%      9%      6%      7%      3%     13%      6%      8%      8%      8%      5%      4%      7%      5%      6%      8%      6%
                                                                                                                               M       M                                                        

        10 - Completely Agree                        149      92      55      82      14      12       5      15      18      51      39      24      21      99      11      35      51      85
                                                     15%     12%     23%     15%     18%     13%     16%     10%     19%     22%     14%     12%     10%     16%     12%     13%     15%     14%
                                                                       B                                                     KLM                                                                

        DK/REF                                        10       9       -       4       -       1       -       3       2       2       4       2       1       6       1       3       1       9
                                                      1%      1%              1%              1%              2%      2%      1%      2%      1%      *%      1%      1%      1%      *%      1%

        NET: Bottom 4                                 97      80      16      50       5      17       -      12      13      22      19      20      29      55      12      25      20      72
                                                     10%     11%      7%      9%      6%     17%              8%     13%      9%      7%     10%     14%      9%     13%      9%      6%     12%
                                                                                             DEH                                                       K                                       Q

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2B Page 206
                                                                                                                                                                                    (Continued)

E2B. Level of Agreement:  It is easy to find the information I’m looking for.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        NET: Middle 4                                461     363      92     244      37      45      11      81      41      85     128     103     107     276      45     133     164     273
                                                     46%     48%     38%     45%     49%     48%     34%     53%     43%     37%     47%     50%     50%     44%     49%     49%     49%     45%
                                                               C                                                                       J       J       J                                        

        NET: Top 3                                   437     302     130     248      34      32      22      58      40     124     123      82      76     289      34     108     148     258
                                                     43%     40%     55%     45%     45%     34%     66%     38%     42%     53%     45%     40%     35%     46%     37%     40%     44%     42%
                                                                       B       F                    DFHI                      LM       M                                                        

        MEAN                                        6.85    6.68    7.38    6.90    7.30    6.14    7.94    6.73    6.72    7.23    7.01    6.70    6.46    6.98    6.47    6.76    7.05    6.70
                                                                       B       F       F            DFHI                      LM       M                                               R        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2B Page 207

E2B. Level of Agreement:  It is easy to find the information I’m looking for.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1005      808      103        5      459      483       39      287      716      245       23       14      136       83       22      495      495

   Unweighted 'N'                                979      783      105        6      441      472       41      275      702      229       25       16      131       75       20      491      472

   0 - Completely Disagree                        23       17        3        2        2       14        6       13       10       12        1        -        1        5        5       16        7
                                                  2%       2%       3%      35%       *%       3%      16%       4%       1%       5%       3%                1%       6%      23%       3%       1%
                                                                                                E       EF        I                                                              M                  

   1                                               5        4        1        -        -        3        1        -        5        -        -        -        -        -        -        4        -
                                                  *%       *%       1%                         1%       2%                1%                                                             1%         

   2                                              40       31        5        -        4       29        7       12       27       10        2        -        2        8        -       19       20
                                                  4%       4%       5%                1%       6%      17%       4%       4%       4%      11%                1%      10%                4%       4%
                                                                                                E        E                                                              M                           

   3                                              30       24        1        -        5       22        2       16       14       14        2        -        5        6        3       17       13
                                                  3%       3%       1%                1%       5%       4%       6%       2%       6%       8%                4%       8%      13%       3%       3%
                                                                                                E                 I                                                                                 

   4                                              37       28        5        -       10       25        2       16       21       14        1        1        1       10        3       22       15
                                                  4%       3%       4%                2%       5%       6%       6%       3%       6%       4%       5%       1%      12%      12%       4%       3%
                                                                                                E                                                                       M                           

   5                                             103       87       11        -       29       66        7       31       72       27        4        1       15        8        3       58       45
                                                 10%      11%      10%                6%      14%      17%      11%      10%      11%      16%       5%      11%      10%      15%      12%       9%
                                                                                                E                                                                                                   

   6                                             121       93       17        -       43       72        4       32       89       28        3        2       15       11        2       56       61
                                                 12%      12%      16%                9%      15%      10%      11%      12%      11%      12%      11%      11%      13%       8%      11%      12%
                                                                                                E                                                                                                   

   7                                             199      168       14        1       76      112        6       53      145       46        1        5       31       11        3      102       93
                                                 20%      21%      14%      17%      17%      23%      14%      18%      20%      19%       4%      39%      22%      14%      16%      21%      19%
                                                                                                E                                   K                 K                                             

   8                                             226      181       22        2      132       85        2       60      165       48        6        5       29       17        1      106      116
                                                 22%      22%      21%      31%      29%      18%       6%      21%      23%      19%      26%      34%      21%      20%       4%      21%      23%
                                                                                      FG        G                                                              O        O                           

   9                                              63       52        6        1       40       22        1       12       51       12        -        -       10        2        -       25       38
                                                  6%       6%       6%      17%       9%       5%       2%       4%       7%       5%                         7%       2%                5%       8%
                                                                                      FG                                   H                                                                        

   10 - Completely Agree                         149      115       19        -      112       31        2       40      108       33        4        1       27        4        1       64       85
                                                 15%      14%      19%               24%       6%       6%      14%      15%      13%      18%       6%      20%       5%       6%      13%      17%
                                                                                      FG                                                                      NO                                    

   DK/REF                                         10        8        -        -        6        2        -        2        7        2        -        -        1        -        1        8        2
                                                  1%       1%                         1%       1%                1%       1%       1%                         1%                4%       2%       *%

   NET: Bottom 4                                  97       75       10        2       11       68       15       41       57       36        5        -        8       19        8       55       40
                                                 10%       9%      10%      35%       2%      14%      40%      14%       8%      15%      21%                6%      23%      36%      11%       8%
                                                                                                E       EF        I                                                     M        M                  

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                    Table QE2B Page 208
                                                                                                                                                                                    (Continued)

E2B. Level of Agreement:  It is easy to find the information I’m looking for.
BASE: Those who visited the CRA website for information on tax-related matters

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   NET: Middle 4                                 461      377       46        1      158      275       18      132      327      115        8        8       62       41       11      238      213
                                                 46%      47%      44%      17%      34%      57%      47%      46%      46%      47%      35%      60%      45%      49%      51%      48%      43%
                                                                                                E                                                                                                   

   NET: Top 3                                    437      348       48        3      284      138        5      112      325       92       10        5       65       23        2      194      239
                                                 43%      43%      46%      48%      62%      28%      14%      39%      45%      37%      44%      40%      48%      28%       9%      39%      48%
                                                                                      FG        G                                                             NO        O                          P

   MEAN                                         6.85     6.86     6.86     5.23     7.81     6.15     4.39     6.46     7.00     6.41     6.21     7.17     7.34     5.52     4.24     6.62     7.10
                                                                                      FG        G                          H                                  NO                                   P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                 Table SUM_QE2 Page 209

SUM_QE2B. SUMMARY TABLE: QE2 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1005     66    228    384     66    115    147    493    512    295    400    273    175     41    777    805    201    670    335

             Unweighted 'N'                              979     94    228    322     75    129    131    519    460    262    350    330    175     46    746    778    201    630    349

             QE2A. The information provided on the       494     35    131    177     32     53     66    231    263    158    201    121     81     21    385    375    119    356    138
             CRA website is easy to understand           49%    53%    58%    46%    49%    46%    45%    47%    51%    54%    50%    44%    47%    52%    50%    47%    59%    53%    41%
                                                                       DFG                                                L                                                P      S       

             QE2B. It is easy to find the                437     28    114    155     31     50     59    210    227    160    163     97     77     19    335    334    103    319    118
             information I'm looing for                  43%    42%    50%    41%    47%    44%    40%    43%    44%    54%    41%    35%    44%    47%    43%    41%    51%    48%    35%
                                                                         D                                               KL                                                P      S       

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                 Table SUM_QE2 Page 210

SUM_QE2B. SUMMARY TABLE: QE2 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1005     754     239     545      76      95      33     153      95     233     275     207     213     626      92     270     332     611

        Unweighted 'N'                               979     752     214     507      70      96      30     180      88     226     267     201     202     583      91     286     322     598

        QE2A. The information provided on the        494     355     135     267      43      36      23      72      50     127     149      96      93     316      41     131     176     285
        CRA website is easy to understand            49%     47%     57%     49%     56%     38%     70%     47%     52%     55%     54%     46%     44%     50%     44%     48%     53%     47%
                                                                       B       F       F             DFH                       M       M                                                        

        QE2B. It is easy to find the                 437     302     130     248      34      32      22      58      40     124     123      82      76     289      34     108     148     258
        information I'm looing for                   43%     40%     55%     45%     45%     34%     66%     38%     42%     53%     45%     40%     35%     46%     37%     40%     44%     42%
                                                                       B       F                    DFHI                      LM       M                                                        

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                 Table SUM_QE2 Page 211

SUM_QE2B. SUMMARY TABLE: QE2 Section (Top 3 Nets)
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1005      808      103        5      459      483       39      287      716      245       23       14      136       83       22      495      495

   Unweighted 'N'                                979      783      105        6      441      472       41      275      702      229       25       16      131       75       20      491      472

   QE2A. The information provided on the         494      398       52        3      314      164        5      128      366      110        9        6       82       23        3      228      259
   CRA website is easy to understand             49%      49%      50%      52%      68%      34%      12%      45%      51%      45%      37%      46%      60%      27%      15%      46%      52%
                                                                                      FG        G                                                             NO                                    

   QE2B. It is easy to find the                  437      348       48        3      284      138        5      112      325       92       10        5       65       23        2      194      239
   information I'm looing for                    43%      43%      46%      48%      62%      28%      14%      39%      45%      37%      44%      40%      48%      28%       9%      39%      48%
                                                                                      FG        G                                                             NO        O                          P

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG1 Page 212

G1. Which is the highest level of education that you have completed?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Grade school or less                         33      5      8     14      1      3      3     20     13      4      8     19     33      -      -     25      8     14     19
                                                          2%     4%     2%     2%     1%     2%     1%     3%     2%     1%     1%     4%     8%                   2%     2%     1%     3%
                                                                  E                                                                    JK                                                R

             Some high school                             93     10     29     28     11      5      8     51     42     11     22     55     93      -      -     67     26     43     50
                                                          6%     9%     8%     5%    10%     3%     4%     7%     5%     3%     4%    10%    22%                   5%     8%     4%     8%
                                                                  F      F             F                                               JK                                                R

             High school grad                            305     27     73    106     23     36     40    143    162     96     94    105    305      -      -    240     65    189    115
                                                         19%    23%    19%    17%    21%    21%    19%    19%    19%    22%    16%    19%    71%                  19%    19%    19%    19%
                                                                                                                          K                                                               

             College/Vocational/Technical school         419     22    114    154     23     45     62    193    227    120    171    118      -      -    419    312    107    272    147
                                                         26%    19%    30%    25%    21%    26%    29%    25%    27%    28%    30%    22%                  39%    25%    32%    28%    24%
                                                                        BE                           B                    L      L                                         P              

             Some university                              67      5      8     26      7      7     14     29     38     14     14     35      -     67      -     61      6     33     33
                                                          4%     4%     2%     4%     6%     4%     7%     4%     5%     3%     2%     6%          100%            5%     2%     3%     5%
                                                                                                     C                                 JK                           Q                     

             University grad                             417     31     93    170     33     45     45    208    209    117    157    132      -      -    417    334     84    259    158
                                                         26%    26%    25%    28%    30%    27%    21%    27%    25%    27%    28%    24%                  39%    26%    25%    26%    26%

             Postgraduate degree                         244     18     47    108     11     24     36    116    128     66    100     75      -      -    244    207     37    163     81
                                                         15%    15%    13%    18%    10%    14%    17%    15%    15%    15%    18%    14%                  23%    16%    11%    17%    13%
                                                                               CE                                                                                   Q                     

             DK/REF                                       22      -      3      6      1      5      7     10     12      2      3      4      -      -      -     21      1     12     11
                                                          1%            1%     1%     1%     3%     3%     1%     1%     *%     1%     1%                          2%     *%     1%     2%
                                                                                                                                                                    Q                     

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG1 Page 213

G1. Which is the highest level of education that you have completed?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Grade school or less                          33      25       8       2       4       2       1      17       6      23       4       1       2       6       2      23       1      26
                                                      2%      2%      2%      *%      3%      2%      2%      5%      3%      4%      1%      *%      1%      1%      1%      4%      *%      2%
                                                                                                              DF             KLM                                              NO               Q

        Some high school                              93      86       7      14      11       6       -      37      24      59      17       7       4      26       6      61      11      76
                                                      6%      7%      2%      2%      8%      5%             11%     13%     12%      4%      3%      2%      3%      4%     11%      3%      7%
                                                               C                       D                      DF      DF     KLM                                              NO               Q

        High school grad                             305     243      60     122      27      21      14      68      52     130      86      34      28     151      25     123      45     232
                                                     19%     20%     16%     16%     20%     16%     23%     20%     29%     25%     21%     12%     11%     17%     19%     22%     12%     21%
                                                                                                                     DFH      LM      LM                                       N               Q

        College/Vocational/Technical school          419     333      83     211      37      33      16      77      46     130     123      87      49     252      34     130      93     294
                                                     26%     28%     22%     28%     27%     26%     26%     23%     25%     25%     30%     32%     18%     28%     26%     24%     24%     27%
                                                               C               H                                               M       M       M               P                                

        Some university                               67      55      10      26       7       8       3      21       2      25      15      12       8      30       9      28      13      48
                                                      4%      5%      3%      3%      5%      7%      4%      6%      1%      5%      4%      5%      3%      3%      7%      5%      4%      4%
                                                                                               I               I                                                                                

        University grad                              417     291     122     219      35      35      19      76      32      93     113      74      98     262      26     123     114     277
                                                     26%     24%     32%     29%     26%     27%     32%     22%     18%     18%     27%     28%     37%     30%     20%     22%     30%     25%
                                                                       B      HI                       I                               J       J     JKL      OP                                

        Postgraduate degree                          244     158      83     145      14      21       7      39      18      50      50      53      73     153      29      58     100     133
                                                     15%     13%     22%     19%     10%     16%     11%     11%     10%     10%     12%     20%     28%     17%     22%     10%     26%     12%
                                                                       B     EHI                                                              JK     JKL       P       P               R        

        DK/REF                                        22      14       3       6       1       2       -       4       2       1       5       2       1       5       1       8       5      12
                                                      1%      1%      1%      1%      1%      2%              1%      1%      *%      1%      1%      *%      1%      1%      1%      1%      1%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG1 Page 214

G1. Which is the highest level of education that you have completed?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Grade school or less                           33       17        6        3       17       11        3        7       26        4        3        1        4        -        -       28        5
                                                  2%       1%       3%      14%       2%       2%       3%       2%       2%       1%       7%       3%       2%                         3%       1%
                                                                                                                                                                                          Q         

   Some high school                               93       61       15        4       48       34        7       17       76       16        2        -        8        6        -       73       16
                                                  6%       5%       7%      22%       7%       5%       9%       5%       6%       5%       5%                4%       6%                8%       2%
                                                                                                                                                                                          Q         

   High school grad                              305      214       43        5      135      143       13       51      252       45        3        3       24       14        7      201       94
                                                 19%      18%      22%      28%      19%      19%      17%      14%      21%      15%       7%      18%      14%      14%      26%      22%      15%
                                                                                                                           H                                                              Q         

   College/Vocational/Technical school           419      314       48        4      174      214       18       88      331       72       12        3       38       26        6      238      173
                                                 26%      26%      24%      21%      25%      28%      23%      24%      27%      24%      32%      15%      22%      26%      23%      26%      27%

   Some university                                67       48       11        -       28       33        4       19       48       16        -        3       12        4        1       40       25
                                                  4%       4%       6%                4%       4%       5%       5%       4%       5%               15%       7%       4%       3%       4%       4%

   University grad                               417      323       46        1      173      213       20      113      303       98        6        4       60       28        9      218      192
                                                 26%      27%      23%       5%      24%      28%      26%      31%      25%      32%      17%      21%      35%      28%      32%      24%      30%
                                                            D        D                                            I                 K                                                              P

   Postgraduate degree                           244      199       28        1      127       99        8       64      178       50        9        5       27       18        4      110      133
                                                 15%      17%      14%       5%      18%      13%      10%      18%      14%      17%      24%      29%      15%      19%      16%      12%      21%
                                                            D                         FG                                                                                                           P

   DK/REF                                         22       17        1        1        6        9        4        6       16        3        3        -        1        2        -       12        8
                                                  1%       1%       *%       5%       1%       1%       5%       2%       1%       1%       8%                1%       2%                1%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG2 Page 215

G2.  In what year were you born?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             18-34                                       430     27    100    164     33     51     56    215    215    430      -      -    111     14    303    345     85    392     38
                                                         27%    23%    27%    27%    30%    30%    26%    28%    26%   100%                  26%    21%    28%    27%    26%    40%     6%
                                                                                                                                                                                  S       

             35-54                                       571     40    133    222     39     60     76    281    290      -    571      -    125     14    429    455    116    380    191
                                                         36%    34%    35%    36%    36%    35%    35%    37%    35%          100%           29%    21%    40%    36%    35%    39%    31%
                                                                                                                                                            MN                    S       

             55+                                         542     43    136    204     32     51     76    252    290      -      -    542    179     35    325    415    128    186    356
                                                         34%    36%    36%    33%    29%    30%    35%    33%    35%                 100%    42%    52%    30%    33%    38%    19%    58%
                                                                                                                                               O      O                                  R

             Refused                                      57      8      6     22      5      9      7     21     36      -      -      -     16      4     24     52      5     26     31
                                                          4%     7%     2%     4%     5%     5%     3%     3%     4%                          4%     6%     2%     4%     1%     3%     5%
                                                                  C                           C                                                                     Q                    R

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG2 Page 216

G2.  In what year were you born?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        18-34                                        430     300     130     259      46      21      46       -      57     184     116      55      49     325      26      73      97     297
                                                     27%     25%     35%     35%     34%     17%     78%             31%     36%     28%     21%     19%     37%     20%     13%     25%     27%
                                                                       B       F       F            DEFI               F     KLM      LM                      OP                                

        35-54                                        571     416     151     352      50      60      12      17      80     136     132     132     139     399      61     107     155     373
                                                     36%     34%     40%     47%     36%     47%     21%      5%     44%     27%     32%     49%     53%     45%     46%     19%     41%     34%
                                                                             EGH      GH      GH       H              GH                      JK      JK       P       P               R        

        55+                                          542     451      88     116      37      45       -     305      39     174     161      80      74     141      45     351     118     392
                                                     34%     37%     23%     16%     27%     35%             90%     21%     34%     39%     30%     28%     16%     34%     63%     31%     36%
                                                               C                       D      DI            DEFI                      LM                               N      NO                

        Refused                                       57      39       7      18       3       2       1      18       7      16       3       2       2      21       -      23      13      36
                                                      4%      3%      2%      2%      2%      2%      2%      5%      4%      3%      1%      1%      1%      2%              4%      3%      3%
                                                                                                              DF             KLM                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG2 Page 217

G2.  In what year were you born?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   18-34                                         430      283       65        6      208      196        9       99      329       88        7        3       46       31       10      187      235
                                                 27%      24%      33%      34%      29%      26%      12%      27%      27%      29%      18%      17%      27%      31%      37%      20%      36%
                                                                     B                 G        G                                                                                                  P

   35-54                                         571      458       53        3      254      273       27      140      430      121       12        3       72       35       11      322      239
                                                 36%      38%      27%      16%      36%      36%      36%      38%      35%      40%      33%      17%      41%      35%      41%      35%      37%
                                                           CD                                                                       L                                                               

   55+                                           542      413       75        7      223      260       34      112      428       84       16       12       48       29        6      373      157
                                                 34%      35%      38%      39%      32%      34%      45%      31%      35%      27%      43%      67%      28%      29%      22%      41%      24%
                                                                                                         E                                            J                                   Q         

   Refused                                        57       38        5        2       23       28        5       14       42       12        2        -        8        4        -       37       15
                                                  4%       3%       3%      11%       3%       4%       7%       4%       3%       4%       6%                5%       4%                4%       2%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG3 Page 218

G3. In what country were you born?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Canada                                     1205    106    313    426     81    129    150    563    642    300    416    451    354     55    782    915    290    679    526
                                                         75%    90%    84%    70%    73%    76%    70%    73%    77%    70%    73%    83%    82%    82%    72%    72%    87%    69%    85%
                                                              CDEFG   DEFG                                                             JK      O                           P             R

             India                                        40      1      -     23      7      4      5     22     17     28      7      3      6      1     33     40      -     36      4
                                                          2%     1%            4%     7%     2%     2%     3%     2%     7%     1%     1%     1%     1%     3%     3%            4%     1%
                                                                                B     BG                                 KL                                  M                    S       

             China                                        35      3      1     13      5      5      8     18     17     19     12      4      5      1     28     35      -     28      7
                                                          2%     2%     *%     2%     5%     3%     4%     2%     2%     4%     2%     1%     1%     1%     3%     3%            3%     1%
                                                                                C      C      C      C                    L                                  M                    S       

             Philippines                                  19      1      -      9      2      5      1      8     10      7      7      4      4      -     15     19      -     19      -
                                                          1%     1%            1%     2%     3%     1%     1%     1%     2%     1%     1%     1%            1%     1%            2%       

             England                                      16      -      -      8      -      2      6      6     10      -      4     12      1      3     11     16      -      5     11
                                                          1%                   1%            1%     3%     1%     1%            1%     2%     *%     5%     1%     1%            *%     2%
                                                                                                                                        K                    M                           R

             Jamaica                                      10      -      -      9      -      2      -      8      2      -      6      4      3      1      6     10      -      6      5
                                                          1%                   1%            1%            1%     *%            1%     1%     1%     2%     1%     1%            1%     1%

             Pakistan                                     10      -      -      9      1      -      -      6      4      4      5      1      3      -      7     10      -     10      -
                                                          1%                   2%     1%                   1%     *%     1%     1%     *%     1%            1%     1%            1%       

             Nigeria                                      10      -      -      7      1      1      -      4      6      6      4      -      1      -      8     10      -      8      1
                                                          1%                   1%     1%     1%            1%     1%     1%     1%            *%            1%     1%            1%     *%
                                                                                                                                                                                  S       

             Iran                                         10      -      1      4      -      1      3      4      5      1      8      1      -      -     10     10      -      9      1
                                                          1%            *%     1%            1%     2%     1%     1%     *%     1%     *%                   1%     1%            1%     *%
                                                                                                                                 L                                                S       

             France                                        9      1      7      1      -      -      -      7      2      2      3      3      2      -      7      2      7      5      3
                                                          1%     1%     2%     *%                          1%     *%     *%     1%     1%     *%            1%     *%     2%     1%     1%
                                                                         D                                                                                                 P              

             Romania                                       8      -      4      3      1      1      -      7      1      3      3      2      1      -      7      7      1      6      2
                                                          1%            1%     *%     1%     1%            1%     *%     1%     1%     *%     *%            1%     1%     *%     1%     *%
                                                                                                            I                                                                             

             Poland                                        8      -      1      4      1      1      1      3      5      1      2      4      2      -      6      7      1      5      3
                                                          *%            *%     1%     1%     *%     *%     *%     1%     *%     *%     1%     *%            1%     1%     *%     1%     *%

             Italy                                         8      -      1      5      1      -      1      4      3      1      2      4      2      1      5      8      -      5      3
                                                          *%            *%     1%     1%            *%     1%     *%     *%     *%     1%     *%     2%     *%     1%            1%     *%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG3 Page 219
                                                                                                                                                                                     (Continued)

G3. In what country were you born?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Haiti                                         7      1      6      -      -      -      -      3      4      5      1      2      2      1      4      2      5      7      -
                                                          *%     1%     2%                                 *%     1%     1%     *%     *%     *%     1%     *%     *%     2%     1%       
                                                                                                                                                                           P              

             Algeria                                       6      -      6      -      -      -      -      2      4      1      2      3      -      -      6      -      6      5      1
                                                          *%            2%                                 *%     1%     *%     *%     1%                   1%            2%     1%     *%

             United States                                 6      1      1      1      1      1      2      3      3      0      1      5      1      -      5      5      1      3      3
                                                          *%     1%     *%     *%     1%     *%     1%     *%     *%     *%     *%     1%     *%            *%     *%     *%     *%     *%

             Mexico                                        6      -      -      3      -      2      1      2      3      3      2      1      2      -      3      6      -      3      2
                                                          *%                   1%            1%     *%     *%     *%     1%     *%     *%     *%            *%     *%            *%     *%

             Cameroon                                      5      1      3      1      -      -      -      5      1      2      3      -      1      -      5      2      3      5      -
                                                          *%     1%     1%     *%                          1%     *%     *%     1%            *%            *%     *%     1%     1%       

             Germany                                       5      -      -      2      1      -      3      4      2      -      1      4      3      -      2      5      -      1      4
                                                          *%                   *%     1%            1%     *%     *%            *%     1%     1%            *%     *%            *%     1%

             Bangladesh                                    5      -      2      3      -      -      -      4      1      1      4      -      1      1      3      5      -      3      1
                                                          *%            1%     *%                          *%     *%     *%     1%            *%     1%     *%     *%            *%     *%

             OTHER                                       155      3     27     70      7     16     32     77     78     47     74     31     36      1    117    138     18    125     30
                                                         10%     2%     7%    11%     7%    10%    15%    10%     9%    11%    13%     6%     8%     1%    11%    11%     5%    13%     5%
                                                                         B     BC             B    BCE                    L      L             N             N      Q             S       

             DK/REF                                       19      1      1     11      1      1      4      9     10      -      4      4      2      2     10     18      1     10      9
                                                          1%     1%     *%     2%     1%     1%     2%     1%     1%            1%     1%     *%     3%     1%     1%     *%     1%     1%
                                                                                C                                                                                   Q                     

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG3 Page 220

G3. In what country were you born?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Canada                                      1205    1205       -     553      96     102      29     298     124     354     311     221     216     652     100     433     288     837
                                                     75%    100%             74%     70%     80%     49%     88%     68%     69%     75%     82%     82%     74%     76%     78%     75%     76%
                                                                               G       G      GI           DEFGI       G               J      JK      JK                                        

        India                                         40       -      40      20       2       2       6       1       7      14      14       3       3      26       3       9       7      26
                                                      2%             11%      3%      2%      2%     10%      *%      4%      3%      3%      1%      1%      3%      3%      2%      2%      2%
                                                                               H                    DEFH               H       M      LM                                                        

        China                                         35       -      35      18       5       2       6       1       2      15       9       8       2      22       3       8      17      13
                                                      2%              9%      2%      4%      1%     10%      *%      1%      3%      2%      3%      1%      3%      2%      2%      4%      1%
                                                                               H       H             FHI                       M               M                                       R        

        Philippines                                   19       -      19      11       1       -       1       1       4      10       5       2       -      13       -       6       3      11
                                                      1%              5%      1%      1%              2%      *%      2%      2%      1%      1%              1%              1%      1%      1%
                                                                               H                                                                                                                

        England                                       16       -      16       5       3       1       -       7       -       3       5       3       3       7       -       8       1      14
                                                      1%              4%      1%      2%      1%              2%              1%      1%      1%      1%      1%              2%      *%      1%

        Jamaica                                       10       -      10       7       -       -       -       4       -       4       5       -       2       7       1       3       1       9
                                                      1%              3%      1%                              1%              1%      1%              1%      1%      1%      *%      *%      1%

        Pakistan                                      10       -      10       4       -       3       -       -       3       6       2       -       2       4       2       4       2       8
                                                      1%              3%      1%              2%                      2%      1%      *%              1%      *%      2%      1%      *%      1%

        Nigeria                                       10       -      10       4       -       -       -       -       5       8       -       1       -       4       -       5       2       5
                                                      1%              3%      1%                                      3%      2%              *%              *%              1%      *%      *%

        Iran                                          10       -      10       2       4       -       1       1       1       1       2       3       1       5       1       3       3       7
                                                      1%              3%      *%      3%              2%      *%      1%      *%      *%      1%      1%      1%      1%      1%      1%      1%
                                                                                      DH                                                                                                        

        France                                         9       -       9       6       -       -       -       3       -       2       2       2       3       5       2       2       2       6
                                                      1%              2%      1%                              1%              *%      *%      1%      1%      1%      1%      *%      1%      1%

        Romania                                        8       -       8       4       1       -       1       2       -       2       3       1       1       4       1       3       1       6
                                                      1%              2%      1%      1%              2%      1%              *%      1%      *%      1%      *%      1%      1%      *%      1%

        Poland                                         8       -       8       4       1       -       -       1       2       2       3       -       1       4       1       3       4       4
                                                      *%              2%      1%      1%                      *%      1%      *%      1%              1%      *%      1%      *%      1%      *%

        Italy                                          8       -       8       1       1       -       -       2       3       2       3       1       -       1       1       6       1       6
                                                      *%              2%      *%      1%                      1%      2%      *%      1%      *%              *%      1%      1%      *%      1%

        Haiti                                          7       -       7       4       1       1       -       -       1       4       3       -       -       5       1       1       3       4
                                                      *%              2%      1%      1%      1%                      *%      1%      1%                      1%      1%      *%      1%      *%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG3 Page 221
                                                                                                                                                                                     (Continued)

G3. In what country were you born?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Algeria                                        6       -       6       2       3       -       1       -       -       5       1       -       -       5       -       1       -       6
                                                      *%              2%      *%      2%              2%                      1%      *%                      1%              *%              1%

        United States                                  6       -       6       2       -       -       -       4       -       3       -       1       2       2       -       4       2       4
                                                      *%              2%      *%                              1%              1%              *%      1%      *%              1%      *%      *%

        Mexico                                         6       -       6       1       -       3       -       1       1       2       1       2       -       2       3       1       1       5
                                                      *%              1%      *%              2%              *%      *%      *%      *%      1%              *%      2%      *%      *%      *%

        Cameroon                                       5       -       5       5       -       -       1       -       -       3       -       2       -       5       -       -       -       5
                                                      *%              1%      1%                      1%                      1%              1%              1%                              *%

        Germany                                        5       -       5       1       1       1       -       2       -       2       2       1       -       2       -       3       2       4
                                                      *%              1%      *%      1%      1%              1%              *%      *%      *%              *%              1%      *%      *%

        Bangladesh                                     5       -       5       2       -       -       1       -       1       3       1       -       -       2       -       2       -       5
                                                      *%              1%      *%                      2%              1%      1%      *%                      *%              *%              *%

        OTHER                                        155       -     155      79      15      13      11      11      26      63      40      19      25      95      11      50      38     100
                                                     10%             41%     11%     11%     10%     19%      3%     14%     12%     10%      7%      9%     11%      9%      9%     10%      9%
                                                                               H       H       H       H               H       L                                                                

        DK/REF                                        19       -       -       9       2       1       -       2       1       2       3       1       2       9       2       2       6      12
                                                      1%                      1%      1%      1%              1%      *%      *%      1%      *%      1%      1%      2%      *%      1%      1%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG3 Page 222

G3. In what country were you born?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Canada                                       1205      918      144       14      480      613       65      269      933      224       23       16      121       80       20      726      450
                                                 75%      77%      73%      76%      68%      81%      86%      74%      76%      73%      65%      89%      70%      82%      73%      79%      70%
                                                                                                E        E                                           JK                 M                 Q         

   India                                          40       31        1        -       29       10        -        9       29        7        1        -        5        1        1        9       31
                                                  2%       3%       1%                4%       1%                3%       2%       2%       3%                3%       1%       4%       1%       5%
                                                            C                          F                                                                                                           P

   China                                          35       22        6        1       25       10        -       11       24       10        1        -        9        1        -       10       25
                                                  2%       2%       3%       5%       3%       1%                3%       2%       3%       3%                5%       1%                1%       4%
                                                                                       F                                                                                                           P

   Philippines                                    19        9        3        -       12        5        -        4       15        4        -        -        3        1        -       14        5
                                                  1%       1%       1%                2%       1%                1%       1%       1%                         2%       1%                1%       1%

   England                                        16       13        1        -        6        9        1        4       12        4        -        -        2        1        -       10        5
                                                  1%       1%       1%                1%       1%       1%       1%       1%       1%                         1%       1%                1%       1%

   Jamaica                                        10        8        3        -        6        4        -        2        8        2        -        -        1        1        -        3        7
                                                  1%       1%       1%                1%       1%                *%       1%       1%                         1%       1%                *%       1%

   Pakistan                                       10        9        1        -        9        1        -        1        9        -        1        -        -        -        -        3        7
                                                  1%       1%       1%                1%       *%                *%       1%                3%                                           *%       1%
                                                                                       F                                                                                                            

   Nigeria                                        10        6        -        -        7        2        1        -       10        -        -        -        -        -        -        6        4
                                                  1%       *%                         1%       *%       2%                1%                                                             1%       1%
                                                                                       F                                                                                                            

   Iran                                           10        8        -        -        5        5        -        1        8        1        -        -        1        -        -        4        6
                                                  1%       1%                         1%       1%                *%       1%       *%                         1%                         *%       1%

   France                                          9        7        1        -        5        3        -        1        8        1        -        -        1        -        -        2        6
                                                  1%       1%       *%                1%       *%                *%       1%       *%                         1%                         *%       1%

   Romania                                         8        5        1        1        5        3        -        1        7        1        -        -        -        -        1        5        3
                                                  1%       *%       1%       5%       1%       *%                *%       1%       *%                                           3%       1%       *%

   Poland                                          8        4        3        -        3        4        1        3        5        3        -        -        3        -        -        4        3
                                                  *%       *%       1%                *%       1%       1%       1%       *%       1%                         2%                         *%       1%

   Italy                                           8        6        1        -        4        3        -        5        3        3        1        1        1        2        -        6        2
                                                  *%       *%       1%                1%       *%                1%       *%       1%       3%       5%       1%       2%                1%       *%

   Haiti                                           7        4        2        -        5        1        -        4        3        4        1        -        3        1        -        3        4
                                                  *%       *%       1%                1%       *%                1%       *%       1%       2%                2%       1%                *%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG3 Page 223
                                                                                                                                                                                     (Continued)

G3. In what country were you born?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Algeria                                         6        4        2        -        3        2        1        1        5        1        -        -        1        -        -        1        5
                                                  *%       *%       1%                *%       *%       2%       *%       *%       *%                         1%                         *%       1%

   United States                                   6        4        1        1        2        2        1        2        4        2        -        -        2        -        -        4        2
                                                  *%       *%       *%       5%       *%       *%       1%       *%       *%       1%                         1%                         *%       *%

   Mexico                                          6        5        -        -        3        2        -        3        2        3        -        -        2        1        -        3        3
                                                  *%       *%                         *%       *%                1%       *%       1%                         1%       1%                *%       *%

   Cameroon                                        5        5        -        -        3        2        -        1        4        1        -        -        -        -        1        2        3
                                                  *%       *%                         *%       *%                *%       *%       *%                                           4%       *%       *%

   Germany                                         5        3        1        -        1        3        1        1        4        1        -        -        -        1        -        2        3
                                                  *%       *%       *%                *%       *%       1%       *%       *%       *%                                  1%                *%       *%

   Bangladesh                                      5        3        2        -        3        1        -        1        4        1        -        -        -        -        1        2        2
                                                  *%       *%       1%                *%       *%                *%       *%       *%                                           4%       *%       *%

   OTHER                                         155      101       25        1       86       63        3       36      118       28        7        1       17        6        3       87       64
                                                 10%       8%      13%       5%      12%       8%       4%      10%      10%       9%      19%       6%      10%       7%      12%       9%      10%
                                                                                      FG                                                                                                            

   DK/REF                                         19       16        -        1        8        8        2        5       14        4        1        -        3        1        -       11        5
                                                  1%       1%                5%       1%       1%       3%       1%       1%       1%       3%                2%       1%                1%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG4 Page 224

G4. Which of the following categories best describes your current employment status? Are you:
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Working full-time, that is, 35 or more      745     49    188    268     59     80    101    400    345    259    352    116    138     26    575    581    164    535    209
             hours per week                              47%    42%    50%    44%    54%    47%    47%    52%    41%    60%    62%    21%    32%    39%    53%    46%    49%    54%    34%
                                                                                      BD                    I             L      L                          MN                    S       

             Working part-time, that is, less than       136      7     34     51      6     20     18     45     92     46     50     37     43      7     86    105     32     89     48
             35 hours per week                            9%     6%     9%     8%     5%    12%     9%     6%    11%    11%     9%     7%    10%    10%     8%     8%     9%     9%     8%
                                                                                              E                    H      L                                                               

             Self-employed                               128      5     18     59     12     15     19     85     43     21     60     45     29      8     88    113     14     79     49
                                                          8%     4%     5%    10%    10%     9%     9%    11%     5%     5%    10%     8%     7%    13%     8%     9%     4%     8%     8%
                                                                               BC                           I                    J      J                           Q                     

             Unemployed, but looking for work            110     10     19     49     10     14      8     33     77     46     44     17     40      2     65     93     17     93     17
                                                          7%     8%     5%     8%     9%     8%     4%     4%     9%    11%     8%     3%     9%     3%     6%     7%     5%     9%     3%
                                                                  G             G      G      G                    H      L      L            NO                                  S       

             A student attending school full-time,        60      4     20     15      2      7     12     29     31     46     12      -     15      3     42     45     15     55      4
             or                                           4%     3%     5%     3%     2%     4%     6%     4%     4%    11%     2%            4%     4%     4%     4%     4%     6%     1%
                                                                        DE                           E                    K                                                       S       

             Retired                                     340     32     83    131     18     25     51    154    186      -     17    305    122     21    192    258     82     89    251
                                                         21%    27%    22%    21%    17%    14%    24%    20%    22%            3%    56%    28%    32%    18%    20%    24%     9%    41%
                                                                 EF      F      F                    F                                  K      O      O                                  R

             Not in the workforce                         30      4     10     11      -      4      1      5     25      3     14     10     19      -     11     23      7     16     15
                                                          2%     3%     3%     2%            2%     *%     1%     3%     1%     2%     2%     4%            1%     2%     2%     2%     2%
                                                                  G      G                                         H             J             O                                          

             Other                                        42      6      3     23      4      2      4     14     28      8     22     12     23      -     20     39      3     25     17
                                                          3%     5%     1%     4%     3%     1%     2%     2%     3%     2%     4%     2%     5%            2%     3%     1%     3%     3%
                                                                CFG             C                                                              O                    Q                     

             DK/REF                                        9      0      -      5      -      2      2      4      5      0      1      -      1      -      2      9      -      3      6
                                                          1%     *%            1%            1%     1%     1%     1%     *%     *%            *%            *%     1%            *%     1%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG4 Page 225

G4. Which of the following categories best describes your current employment status? Are you:
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Working full-time, that is, 35 or more       745     553     183     745       -       -       -       -       -     151     212     166     169     702      30      11     223     483
        hours per week                               47%     46%     49%    100%                                             30%     51%     62%     64%     79%     23%      2%     58%     44%
                                                                                                                                       J      JK      JK      OP       P               R        

        Working part-time, that is, less than        136      96      39       -     136       -       -       -       -      58      33      19      17     114       9      12      28      98
        35 hours per week                             9%      8%     10%            100%                                     11%      8%      7%      7%     13%      7%      2%      7%      9%
                                                                                                                              LM                              OP       P                        

        Self-employed                                128     102      25       -       -     128       -       -       -      26      31      24      38      14      87      24      19      94
                                                      8%      8%      7%                    100%                              5%      7%      9%     15%      2%     66%      4%      5%      9%
                                                                                                                                                      JK              NP       N               Q

        Unemployed, but looking for work             110      68      41       -       -       -       -       -     110      63      20       9       7      20       2      85      19      70
                                                      7%      6%     11%                                             60%     12%      5%      3%      3%      2%      1%     15%      5%      6%
                                                                       B                                                     KLM                                              NO                

        A student attending school full-time,         60      29      30       -       -       -      60       -       -      36       8       2       6      25       -      32      13      37
        or                                            4%      2%      8%                            100%                      7%      2%      1%      2%      3%              6%      3%      3%
                                                                       B                                                     KLM                                               N                

        Retired                                      340     298      40       -       -       -       -     340       -     128     102      42      25       5       4     324      69     256
                                                     21%     25%     11%                                    100%             25%     25%     16%      9%      1%      3%     58%     18%     23%
                                                               C                                                              LM      LM                                      NO                

        Not in the workforce                          30      22       8       -       -       -       -       -      30      20       2       -       1       -       -      29       4      23
                                                      2%      2%      2%                                             17%      4%      1%              *%                      5%      1%      2%
                                                                                                                              KM                                                                

        Other                                         42      34       9       -       -       -       -       -      42      27       5       7       -       5       -      38       8      33
                                                      3%      3%      2%                                             23%      5%      1%      3%              1%              7%      2%      3%
                                                                                                                               K                                               N                

        DK/REF                                         9       3       1       -       -       -       -       -       -       0       -       -       -       -       -       0       1       4
                                                      1%      *%      *%                                                      *%                                              *%      *%      *%

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG4 Page 226

G4. Which of the following categories best describes your current employment status? Are you:
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Working full-time, that is, 35 or more        745      602       69        4      318      379       27      171      572      147       14        6       75       52       16      381      350
   hours per week                                47%      51%      35%      19%      45%      50%      36%      47%      47%      48%      39%      33%      43%      53%      60%      41%      54%
                                                           CD                                   G                                                                                                  P

   Working part-time, that is, less than         136       89       26        3       70       57        3       28      108       24        4        1       17        4        2       68       66
   35 hours per week                              9%       7%      13%      15%      10%       8%       4%       8%       9%       8%      10%       3%      10%       4%       7%       7%      10%
                                                                     B                 G                                                                                                            

   Self-employed                                 128       93        9        3       51       57       12       47       81       42        2        2       22       15        6       65       62
                                                  8%       8%       4%      18%       7%       8%      16%      13%       7%      14%       6%       8%      13%      15%      21%       7%      10%
                                                                                                         E        I                                                                                 

   Unemployed, but looking for work              110       66       16        3       52       49        6       27       83       24        3        -       15        9        -       68       40
                                                  7%       6%       8%      15%       7%       6%       8%       7%       7%       8%       9%                9%       9%                7%       6%

   A student attending school full-time,          60       31       12        -       29       23        2        8       50        6        1        1        6        -        -       21       37
   or                                             4%       3%       6%                4%       3%       3%       2%       4%       2%       3%       5%       4%                         2%       6%
                                                                     B                                                                                                                             P

   Retired                                       340      257       52        5      150      158       18       66      272       48       10        8       30       16        1      255       74
                                                 21%      22%      26%      27%      21%      21%      24%      18%      22%      16%      26%      46%      17%      16%       5%      28%      11%
                                                                                                                                                      J                                   Q         

   Not in the workforce                           30       17        8        -       15       10        3        6       24        3        1        1        1        2        -       25        5
                                                  2%       1%       4%                2%       1%       4%       2%       2%       1%       2%       5%       1%       2%                3%       1%
                                                                                                                                                                                          Q         

   Other                                          42       30        8        1       19       20        2       10       33        9        1        -        6        1        2       31        9
                                                  3%       3%       4%       6%       3%       3%       3%       3%       3%       3%       2%                3%       1%       6%       3%       1%
                                                                                                                                                                                          Q         

   DK/REF                                          9        7        -        -        4        4        1        2        7        1        1        -        1        -        -        5        3
                                                  1%       1%                         1%       1%       2%       1%       1%       *%       3%                1%                         1%       *%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG5 Page 227

G5. What is your primary source of income?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Paid by an employer                         885     60    224    323     65     95    118    431    454    325    399    141    183     30    667    687    198    637    248
                                                         55%    51%    60%    53%    59%    56%    55%    56%    55%    76%    70%    26%    43%    45%    62%    54%    59%    65%    40%
                                                                         D                                                L      L                          MN                    S       

             Government pension                          235     26     57     84     14     24     29    103    133      6     29    185    107     12    112    180     55     81    154
                                                         15%    22%    15%    14%    13%    14%    14%    13%    16%     1%     5%    34%    25%    18%    10%    14%    16%     8%    25%
                                                                  D                                                              J     JK      O                                         R

             Business owner or partner – sole             84      3     15     36      7     12     12     59     25     13     36     35     19      5     59     73     11     48     36
             proprietor                                   5%     3%     4%     6%     7%     7%     5%     8%     3%     3%     6%     7%     4%     8%     5%     6%     3%     5%     6%
                                                                                                            I                    J      J                                                 

             Private or corporate pension                 82      7     29     25      3      5     13     49     33      0      3     76     17      4     62     53     29     22     60
                                                          5%     6%     8%     4%     3%     3%     6%     6%     4%     *%     1%    14%     4%     5%     6%     4%     9%     2%    10%
                                                                       DEF                                  I                          JK                                  P             R

             Business owner or partner – corporation      47      3      6     19      5      8      6     30     17     14     25      9     13      4     30     43      4     35     12
                                                          3%     3%     2%     3%     5%     4%     3%     4%     2%     3%     4%     2%     3%     6%     3%     3%     1%     4%     2%
                                                                                                            I                    L                                  Q                     

             Investment income                            45      3      4     27      2      6      4     19     27      5      8     33      7      2     36     42      3     21     25
                                                          3%     2%     1%     4%     2%     3%     2%     2%     3%     1%     1%     6%     2%     2%     3%     3%     1%     2%     4%
                                                                                C                                                      JK                    M      Q                     

             Social assistance                            22      2      8     13      -      -      -      7     15      6     13      3     15      1      6     14      8     19      3
                                                          1%     1%     2%     2%                          1%     2%     1%     2%     1%     3%     2%     1%     1%     2%     2%     *%
                                                                                                                                 L             O                                  S       

             Disability pension                           18      2      1     14      -      -      1      5     14      3      8      7     13      1      4     18      -     10      8
                                                          1%     2%     *%     2%                   1%     1%     2%     1%     1%     1%     3%     2%     *%     1%            1%     1%
                                                                                C                                                              O                                          

             Mix of private and government pensions       16      1      1      6      1      1      6      5     11      -      -     15      6      4      6     15      1      2     14
                                                          1%     *%     *%     1%     1%     1%     3%     1%     1%                   3%     1%     6%     1%     1%     *%     *%     2%
                                                                                                                                                                    Q                    R

             Unemployment insurance                       11      -      2      1      5      3      -      2      9      2      6      2      6      1      3     10      1     11      -
                                                          1%            1%     *%     5%     2%            *%     1%     *%     1%     *%     1%     2%     *%     1%     *%     1%       
                                                                                      CD                                                       O                                          

             Student loan / scholarship                    9      0      6      2      -      1      -      4      5      7      2      -      -      1      8      6      3      7      2
                                                          1%     *%     2%     *%            1%            1%     1%     2%     *%                   1%     1%     *%     1%     1%     *%

             OTHER                                        43      3     11     21      1      3      2     23     20      8     15     18     13      1     28     32     10     20     22
                                                          3%     3%     3%     3%     1%     2%     1%     3%     2%     2%     3%     3%     3%     2%     3%     3%     3%     2%     4%

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG5 Page 228
                                                                                                                                                                                     (Continued)

G5. What is your primary source of income?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Spousal/child/parent support                 47      2      2     23      3      5     12     10     37     22     15      8     15      1     31     47      -     35     12
                                                          3%     2%     1%     4%     3%     3%     5%     1%     4%     5%     3%     2%     3%     1%     3%     4%            4%     2%
                                                                                C             C     BC             H     KL                                                       S       

             No source of income                          25      4      5      9      1      -      5      9     16     12      7      5     10      -     15     20      5     20      5
                                                          2%     3%     1%     2%     1%            2%     1%     2%     3%     1%     1%     2%            1%     2%     2%     2%     1%
                                                                                                                          L                                                       S       

             DK/REF                                       29      2      4      9      1      7      6     13     16      6      4      6      7      -     13     25      4     13     15
                                                          2%     2%     1%     1%     1%     4%     3%     2%     2%     1%     1%     1%     2%            1%     2%     1%     1%     2%
                                                                                             CE                                                                                           

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG5 Page 229

G5. What is your primary source of income?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Paid by an employer                          885     652     224     702     114      14      25       5      24     216     248     186     184     885       -       -     247     584
                                                     55%     54%     60%     94%     84%     11%     42%      2%     13%     42%     60%     69%     70%    100%                     64%     53%
                                                                           EFGHI    FGHI       H     FHI               H               J      JK      JK                               R        

        Government pension                           235     201      33       2       2       6       4     181      40     126      53      19       8       -       -     235      35     184
                                                     15%     17%      9%      *%      2%      5%      6%     53%     22%     25%     13%      7%      3%                     42%      9%     17%
                                                               C                               D           DEFGI    DEFG     KLM      LM                                                       Q

        Business owner or partner – sole              84      66      16      14       5      61       -       3       2      20      22      16      19       -      84       -      17      62
        proprietor                                    5%      5%      4%      2%      3%     47%              1%      1%      4%      5%      6%      7%             64%              5%      6%
                                                                                            DEHI                                                                                                

        Private or corporate pension                  82      74       9       3       2       2       -      74       2      17      32      17       9       -       -      82      24      57
                                                      5%      6%      2%      *%      1%      1%             22%      1%      3%      8%      6%      3%                     15%      6%      5%
                                                               C                                            DEFI                      JM                                                        

        Business owner or partner – corporation       47      34      14      16       4      27       -       1       -      10       5       9      19       -      47       -       9      34
                                                      3%      3%      4%      2%      3%     21%              *%              2%      1%      3%      7%             36%              2%      3%
                                                                               H             DEH                                                      JK                                        

        Investment income                             45      33      13       1       1       5       1      28       9      13      10       4      13       -       -      45      14      28
                                                      3%      3%      3%      *%      1%      4%      2%      8%      5%      2%      2%      2%      5%                      8%      4%      3%
                                                                                               D            DEFG       D                                                                        

        Social assistance                             22      15       8       -       2       1       -       -      19      19       1       1       1       -       -      22       1      19
                                                      1%      1%      2%              2%      1%                     11%      4%      *%      1%      *%                      4%      *%      2%
                                                                                                                      EF     KLM                                                               Q

        Disability pension                            18      16       2       -       -       -       -       7      12      15       2       1       -       -       -      18       2      12
                                                      1%      1%      1%                                      2%      6%      3%      *%      *%                              3%      1%      1%
                                                                                                                       H      KL                                                                

        Mix of private and government pensions        16      14       2       -       1       1       -      13       1       4       9       2       -       -       -      16       4      11
                                                      1%      1%      *%              *%      *%              4%      1%      1%      2%      1%                              3%      1%      1%
                                                                                                             EFI                                                                                

        Unemployment insurance                        11       8       4       -       -       -       -       -      11       5       3       1       1       -       -      11       2      10
                                                      1%      1%      1%                                              6%      1%      1%      *%      1%                      2%      *%      1%

        Student loan / scholarship                     9       6       3       -       1       -       8       -       -       9       -       -       -       -       -       9       1       6
                                                      1%      *%      1%              1%             13%                      2%                                              2%      *%      1%
                                                                                                       E                                                                                        

        OTHER                                         43      28      14       4       2       7       3      11      16      21      12       4       4       -       -      43       9      31
                                                      3%      2%      4%      1%      1%      6%      5%      3%      9%      4%      3%      1%      2%                      8%      2%      3%
                                                                                               D               D     DEH      LM                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG5 Page 230
                                                                                                                                                                                     (Continued)

G5. What is your primary source of income?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Spousal/child/parent support                  47      21      25       -       1       1      15       6      24      17       7      10       3       -       -      47       8      30
                                                      3%      2%      7%              1%      1%     25%      2%     13%      3%      2%      4%      1%                      8%      2%      3%
                                                                       B                             EFH             EFH       M               M                                                

        No source of income                           25      18       7       -       -       2       2       3      18      12       5       1       2       -       -      25       6      14
                                                      2%      1%      2%                      1%      4%      1%     10%      2%      1%      *%      1%                      5%      1%      1%
                                                                                                                      FH       L                                                                

        DK/REF                                        29      21       2       2       2       3       2       6       5       9       2       -       -       -       -       -       4      16
                                                      2%      2%      1%      *%      1%      2%      4%      2%      3%      2%      *%                                              1%      1%
                                                                                                               D               K                                                                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG5 Page 231

G5. What is your primary source of income?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Paid by an employer                           885      684       94        6      396      429       30      209      675      179       19        7      101       56       19      454      417
                                                 55%      57%      47%      35%      56%      57%      40%      57%      55%      59%      53%      36%      58%      57%      69%      49%      65%
                                                           CD                          G        G                                   L                                                              P

   Government pension                            235      161       41        7      110      103       14       42      191       30        8        4       17       11        1      185       43
                                                 15%      13%      21%      35%      16%      14%      18%      11%      16%      10%      23%      20%      10%      11%       3%      20%       7%
                                                                     B        B                                                                                                           Q         

   Business owner or partner – sole               84       67       10        -       32       39        9       27       58       24        1        1       12        8        4       48       36
   proprietor                                     5%       6%       5%                5%       5%      12%       7%       5%       8%       3%       5%       7%       8%      15%       5%       6%
                                                                                                         E                                                                                          

   Private or corporate pension                   82       66       12        -       34       43        3       21       60       17        1        4       11        5        1       49       30
                                                  5%       6%       6%                5%       6%       4%       6%       5%       6%       2%      20%       6%       5%       3%       5%       5%

   Business owner or partner – corporation        47       39        2        2       19       25        2       10       37       10        -        -        4        5        -       23       22
                                                  3%       3%       1%      10%       3%       3%       3%       3%       3%       3%                         2%       5%                2%       3%
                                                            C                                                                                                                                       

   Investment income                              45       34        6        1       18       24        1       13       33       10        2        1        8        2        -       26       19
                                                  3%       3%       3%       5%       3%       3%       1%       3%       3%       3%       5%       4%       4%       2%                3%       3%

   Social assistance                              22       14        4        1       14        8        1        5       17        4        1        -        2        2        -       18        5
                                                  1%       1%       2%       5%       2%       1%       1%       1%       1%       1%       3%                1%       2%                2%       1%
                                                                                                                                                                                          Q         

   Disability pension                             18       11        4        -        9        6        3        1       17        -        -        1        -        -        -       15        3
                                                  1%       1%       2%                1%       1%       4%       *%       1%                         5%                                  2%       *%
                                                                                                                           H                                                              Q         

   Mix of private and government pensions         16       13        2        -        7        7        1        1       15        -        1        -        -        -        -       15        1
                                                  1%       1%       1%                1%       1%       1%       *%       1%                2%                                           2%       *%
                                                                                                                           H                                                              Q         

   Unemployment insurance                         11       10        1        -        4        7        -        6        6        6        -        -        4        1        -        4        6
                                                  1%       1%       1%                1%       1%                2%       *%       2%                         3%       1%                *%       1%

   Student loan / scholarship                      9        4        1        -        4        4        -        2        6        2        -        -        2        -        -        3        5
                                                  1%       *%       1%                *%       *%                1%       *%       1%                         1%                         *%       1%

   OTHER                                          43       28        8        2       24       13        5       10       32        7        2        1        2        4        1       27       15
                                                  3%       2%       4%      11%       3%       2%       6%       3%       3%       2%       5%       5%       1%       4%       2%       3%       2%
                                                                                       F                                                                                                            

   Spousal/child/parent support                   47       29        6        -       22       24        -        7       40        6        -        1        4        -        2       22       23
                                                  3%       2%       3%                3%       3%                2%       3%       2%                5%       2%                6%       2%       4%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG5 Page 232
                                                                                                                                                                                     (Continued)

G5. What is your primary source of income?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   No source of income                            25       14        6        -        6       12        3        7       18        7        -        -        3        3        -       12       13
                                                  2%       1%       3%                1%       2%       4%       2%       1%       2%                         2%       4%                1%       2%

   DK/REF                                         29       19        2        -       10       14        3        6       23        4        2        -        3        1        1       19        9
                                                  2%       2%       1%                1%       2%       4%       2%       2%       1%       5%                1%       1%       3%       2%       1%

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG6 Page 233

G6. Please tell me which of the following categories best represents your 2015 total household income, before taxes?
BASE:  All Respondents

                                                                                                                                                                              Completion  
                                                                              Region                      Gender             Age               Education         Language        Mode     
                                                             ========================================= ============= ==================== ==================== ============= =============
                                                                                                                                                        Univ./                            
                                                                                                                                          HS or   Some  Coll.                             
                                                      Total   Atl.    QC     ON   MB/SK    AB     BC    Male  Female 18-34  35-54   55+    less  Univ.   grad   Eng.   Fr.    Cell  Landl.
                                                      ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------ ------
                                                         (A)    (B)    (C)    (D)    (E)    (F)    (G)    (H)    (I)    (J)    (K)    (L)    (M)    (N)    (O)    (P)    (Q)    (R)    (S)

             Weighted 'N'                               1600    118    375    612    110    170    215    769    831    430    571    542    430     67   1081   1266    334    984    616

             Unweighted 'N'                             1600    175    375    525    127    198    200    831    769    386    500    657    448     74   1056   1266    334    939    661

             Under $20,000                               241     21     69     91     17     20     24    105    136     91     65     74    116     11    114    178     63    163     78
                                                         15%    18%    18%    15%    15%    11%    11%    14%    16%    21%    11%    14%    27%    16%    11%    14%    19%    17%    13%
                                                                        FG                                               KL                   NO                           P      S       

             $20,000 to under $40,000                    269     22     85     89     22     22     28    111    158     93     72    101     95     14    159    196     73    183     85
                                                         17%    19%    23%    15%    20%    13%    13%    14%    19%    22%    13%    19%    22%    21%    15%    15%    22%    19%    14%
                                                                       DFG                                         H      K             K      O                           P      S       

             $40,000 to under $60,000                    219     14     66     75     15     22     26    104    115     64     61     91     62      6    146    159     60    138     81
                                                         14%    12%    18%    12%    13%    13%    12%    14%    14%    15%    11%    17%    14%     9%    13%    13%    18%    14%    13%
                                                                         D                                                              K                                  P              

             $60,000 to under $80,000                    193     12     43     81     12     14     31    105     88     52     71     70     44      9    140    152     41    114     79
                                                         12%    10%    12%    13%    11%     8%    15%    14%    11%    12%    12%    13%    10%    14%    13%    12%    12%    12%    13%
                                                                                F                                                                                                         

             $80,000 to under $100,000                   152     12     34     66     15     14     12     80     72     29     75     47     22      6    123    123     30     91     61
                                                         10%    10%     9%    11%    14%     8%     6%    10%     9%     7%    13%     9%     5%    10%    11%    10%     9%     9%    10%
                                                                                G      G                                        JL                           M                            

             $100,000 to $120,000                        117     10     31     37      6     14     20     60     58     26     57     33     20      6     91     89     29     67     51
                                                          7%     9%     8%     6%     6%     8%     9%     8%     7%     6%    10%     6%     5%     9%     8%     7%     9%     7%     8%
                                                                                                                                JL                           M                            

             $120,000 and over                           264     18     27    115     14     39     51    141    123     49    139     74     34      8    220    241     23    161    103
                                                         16%    16%     7%    19%    12%    23%    24%    18%    15%    11%    24%    14%     8%    12%    20%    19%     7%    16%    17%
                                                                  C             C            CE     CE                          JL                           M      Q                     

             DK/REF                                      144      9     21     57      9     25     22     63     81     26     32     52     37      6     87    129     14     67     77
                                                          9%     8%     5%     9%     8%    15%    10%     8%    10%     6%     6%    10%     9%    10%     8%    10%     4%     7%    12%
                                                                                C            BC                                        JK                           Q                    R

Comparison Groups: BCDEFG/HI/JKL/MNO/PQ/RS
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG6 Page 234

G6. Please tell me which of the following categories best represents your 2015 total household income, before taxes?
BASE:  All Respondents

                                                                                                                                                                                    2015 tax    
                                                          Canadian born                 Employment status                            Income                  Revenue source        completion   
                                                         =============== =============================================== =============================== ======================= ===============
                                                                                                                                                                  Bus.                          
                                                                          Full    Part    Self                                    $40k-   $80k-                  owner/                   With  
                                                  Total    Yes     No     Time    Time    empl.  Student  Ret.    Other   <$40k   $80k    $120k  $120k+   Empl.  partn.   Other   Self    help  
                                                 ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- ------- -------
                                                     (A)     (B)     (C)     (D)     (E)     (F)     (G)     (H)     (I)     (J)     (K)     (L)     (M)     (N)     (O)     (P)     (Q)     (R)

        Weighted 'N'                                1600    1205     376     745     136     128      60     340     182     510     412     270     264     885     132     554     383    1098

        Unweighted 'N'                              1600    1233     348     706     129     132      54     400     169     516     413     269     252     836     134     599     377    1106

        Under $20,000                                241     165      75      37      33      11      20      60      79     241       -       -       -      73      13     151      30     178
                                                     15%     14%     20%      5%     24%      9%     34%     18%     43%     47%                              8%     10%     27%      8%     16%
                                                                       B              DF             DFH      DF    DEFH                                                      NO               Q

        $20,000 to under $40,000                     269     188      80     115      24      15      16      68      32     269       -       -       -     143      16     105      45     209
                                                     17%     16%     21%     15%     18%     12%     26%     20%     17%     53%                             16%     12%     19%     12%     19%
                                                                       B                               F       F                                                                               Q

        $40,000 to under $60,000                     219     165      53     108      20      15       3      59      14       -     219       -       -     128      13      77      63     143
                                                     14%     14%     14%     15%     15%     11%      4%     17%      8%             53%                     14%     10%     14%     16%     13%
                                                                              GI       G                      GI                                                                                

        $60,000 to under $80,000                     193     146      45     104      12      16       5      43      13       -     193       -       -     121      15      57      45     137
                                                     12%     12%     12%     14%      9%     12%      9%     13%      7%             47%                     14%     11%     10%     12%     12%
                                                                               I                               I                                                                                

        $80,000 to under $100,000                    152     122      31      92       8      13       2      26      11       -       -     152       -     102      13      37      38     105
                                                     10%     10%      8%     12%      6%     10%      4%      8%      6%                     56%             12%     10%      7%     10%     10%
                                                                            EGHI                                                                               P                                

        $100,000 to $120,000                         117      99      18      74      11      11       -      16       5       -       -     117       -      84      12      22      39      74
                                                      7%      8%      5%     10%      8%      9%              5%      3%                     44%              9%      9%      4%     10%      7%
                                                               C              HI               I                                                               P       P               R        

        $120,000 and over                            264     216      45     169      17      38       6      25       8       -       -       -     264     184      38      41      87     164
                                                     16%     18%     12%     23%     13%     30%     11%      7%      5%                            100%     21%     29%      7%     23%     15%
                                                               C            EGHI       I    EGHI                                                               P      NP               R        

        DK/REF                                       144     104      29      47      10       8       7      43      20       -       -       -       -      51      11      65      36      89
                                                      9%      9%      8%      6%      7%      7%     12%     13%     11%                                      6%      8%     12%      9%      8%
                                                                                                              DF                                                               N                

Comparison Groups: BC/DEFGHI/JKLM/NOP/QR
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.

                                                                                                                                                                                     Table QG6 Page 235

G6. Please tell me which of the following categories best represents your 2015 total household income, before taxes?
BASE:  All Respondents

                                                                                                           Contacted CRA in                             Overall satisfaction with   Communications  
                                                          Method of filing       Overall CRA performance    past 12 months     Main method of contact       quality of service        preference    
                                                     ========================== ========================== ================= ========================== ========================== =================
                                                                                                                                                                            Not                     
                                             Total    Online   Paper    Other     Good   Neutral    Poor     Yes       No     Phone     Mail    Other   Satisf.  Neutral  satisf.    Mail    Online 
                                            -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- -------- --------
                                                 (A)      (B)      (C)      (D)      (E)      (F)      (G)      (H)      (I)      (J)      (K)      (L)      (M)      (N)      (O)      (P)      (Q)

   Weighted 'N'                                 1600     1192      198       19      708      757       75      365     1229      305       36       18      173       98       27      919      646

   Unweighted 'N'                               1600     1184      203       21      700      758       79      353     1242      289       37       21      169       89       26      942      621

   Under $20,000                                 241      130       48       10      130       93       11       43      198       31        8        3       17        9        5      155       78
                                                 15%      11%      24%      52%      18%      12%      14%      12%      16%      10%      21%      17%      10%       9%      18%      17%      12%
                                                                     B       BC        F                                   H                                                              Q         

   $20,000 to under $40,000                      269      200       39        3      119      122        9       63      205       53        5        6       38       12        3      161      103
                                                 17%      17%      20%      17%      17%      16%      11%      17%      17%      17%      12%      31%      22%      12%      12%      18%      16%
                                                                                                                                                               N                                    

   $40,000 to under $60,000                      219      166       30        1      100       99       12       56      163       49        3        4       30       15        3      115      100
                                                 14%      14%      15%       8%      14%      13%      16%      15%      13%      16%       8%      19%      17%      15%      12%      12%      16%

   $60,000 to under $80,000                      193      146       23        1       79      104        7       39      154       32        4        1       12       17        4      106       83
                                                 12%      12%      12%       4%      11%      14%       9%      11%      13%      11%      12%       5%       7%      17%      15%      12%      13%
                                                                                                                                                                        M                           

   $80,000 to under $100,000                     152      125       11        1       66       75        8       30      122       26        3        1       10       12        3       78       71
                                                 10%      10%       5%       5%       9%      10%      10%       8%      10%       9%       8%       6%       6%      12%      10%       8%      11%
                                                            C                                                                                                                                       

   $100,000 to $120,000                          117      101       11        1       62       51        1       34       83       29        2        1       14       10        4       64       53
                                                  7%       8%       5%       5%       9%       7%       1%       9%       7%      10%       7%       8%       8%      10%      13%       7%       8%
                                                                                       G        G                                                                                                   

   $120,000 and over                             264      231       15        1      100      138       19       71      192       59        8        2       35       18        4      137      121
                                                 16%      19%       8%       5%      14%      18%      25%      19%      16%      19%      21%       9%      20%      19%      14%      15%      19%
                                                           CD                                   E        E                                                                                          

   DK/REF                                        144       93       21        1       52       74       10       30      112       26        4        1       17        6        2      103       37
                                                  9%       8%      10%       5%       7%      10%      13%       8%       9%       8%      10%       4%      10%       6%       6%      11%       6%
                                                                                                                                                                                          Q         

Comparison Groups: BCD/EFG/HI/JKL/MNO/PQ
Independent T-Test for Means (equal variances), Independent Z-Test for Percentages (unpooled proportions)
Uppercase letters indicate significance at the 95% level.