File My Return Invitation Letters
Final Report

Prepared for the Canada Revenue Agency

Contract Award Date: September 29, 2017

Delivery Date: February 2018

Contract Number: 46558-188403/001/CY

POR Number: POR 031-17

Produced by: NRG Research Group Inc.

Ce rapport est aussi disponible en français.

For more information on this report, please email media.relations@cra-arc.gc.ca

Political Neutrality Certification

NRG Research Group certifies that the final deliverables fully comply with the Government of Canada political neutrality requirements outlined in the Communications Policy of the Government of Canada Procedures for Planning and Contracting Public Opinion Research. Specifically, the deliverables do not include information on electoral voting intentions, political party preferences, and standings with the electorate or ratings of the performance of a political party or its leaders.

Andrew Enns
President
NRG Research Group Inc.

Table of contents

Executive Summary

Introduction and Background

In the November 2015 mandate letter to the Minister of National Revenue, it stated the following:

“As Minister of National Revenue, your overarching goal will be to ensure that the CRA is fairer, more helpful, and easier to use.”

To attain this goal, several top priorities were identified, one of which was:

To effectively meet its service mandate, the CRA has developed a new service offering called “File My Return.” This service, to be launched in February 2018, will allow those who qualify to file their individual tax return over the telephone by answering a few yes/no questions and, if applicable, providing information regarding the provincial benefit amounts and refundable tax credits they wish to claim. File My Return involves no paper forms, no calculations, and is free.

In February 2018, an invitation letter and provincial information sheet (when applicable) will be mailed to each person who is eligible to use the File My Return service.

The CRA has drafted an invitation letter and provincial information sheet (when applicable) that applies to each sub-group of the File My Return target audience. Research is required to determine if these communication materials will be effective in helping the CRA to meet its service mandate. The CRA will use this research to gauge the effectiveness of, and refine as necessary, the wording of the communication material that will be sent to persons eligible to use the File My Return Service.

Research Objectives

The CRA will be sending an invitation letter and provincial information sheet (when applicable) to those eligible to use the new File My Return service. The purpose of the research is to ensure that the letter and information sheets convey that the service is for them, are easy to understand, contain all the required content, and have instructions that are easy to follow.

Overview of Methodology

CRA contracted NRG Research Group (NRG) to conduct a qualitative research study to test the effectiveness of communication materials to assist the CRA to meet its service mandate. The CRA will use this research to gauge the effectiveness of, and refine as necessary, the wording of the communication material that will be sent to persons eligible to use the File My Return service. A series of focus groups were conducted across Canada between the dates of October 16th and October 19th, 2017. Two groups were held at four locations segmented somewhat by paper and online tax filers.

NRG was responsible for the telephone recruitment of individuals to participate in the focus group sessions. The sample frame for recruitment consisted of records sourced from the CRA, who were individuals who might qualify to use the new File My Return service. Individuals were qualified for the study using a screening instrument developed jointly by NRG and the CRA. Specifically, these are individuals who indicated having no income, or their only income was from one or more of the following sources (OAS, CPP, QPP, EI, workers’ compensation, social assistance payments and net federal supplements). None of the participants had employment income (including self-employment). This instrument can be found in the Appendices attached to this report.

A total of 82 participants were recruited by telephone, with 67 attending the discussions. Each group lasted approximately 1.5 to 2 hours and was moderated by a trained research professional. Andrew Enns with NRG moderated all the groups except for those held in Montreal. John Patterson of Patterson, Langlois Consultants moderated the Montreal groups, which were conducted in French.

The groups were moderated using a prepared discussion guide developed jointly by NRG and the CRA, which can be found in the Appendices attached to this report. All participants received a $90 honorarium in appreciation for their feedback.

This research was qualitative in nature, not quantitative. As such, the results provide an indication of participants’ views about the issues explored, but they cannot be generalized to the larger population.

The contract amount for this project was $47,121 (including HST).

Key Findings

Overall, the letter is structured well and understandable to recipients. The language used is not perceived as overly complex as to make it a challenge to read and comprehend. The material did successfully communicate the File My Return service, although, given it was a new service, there were questions raised regarding specifics in terms of how it worked.

A main finding arising from the research is that the letter would benefit with a slightly expanded and stronger introduction of the File My Return service and why the recipient was being invited to use the new service.

A stronger introduction to the service would also go some length in addressing another concern that comes up frequently in the discussion. That is the phrase, “…you are likely eligible…”. This catches peoples’ attention and not always in a good way. It makes some people suspicious about the program and question if they should they bother investigating further. Some language indicating that “if the information below is correct you, are eligible for the service”. The goal should be to make this statement more assertive as opposed to ‘likely’.

In addition, some direction on how to interpret the Step by Step information could be provided in the letter. Perhaps providing a brief introduction such as:

The information below is broken into 3 easy steps:

Adding the above would situate the Steps in the letter better for the recipient.

The benefits of the File My Return service should be more expressly stated in the opening of the letter. As discussed below, the line in Step 3 stating “…all benefits and credits will be included…” is generally well received but, it comes too late in the letter. With the intended target population, dollars matter a great deal and if there is any sense this service may not maximize tax benefits and credits, it will be concern and a barrier to uptake.

A final introductory edit for consideration would be to more overtly indicate this is an automated call-in service. The majority of readers assumed they would speak to a live agent should they call the 1-800 #. The fact the service is an automated interactive voice recording (IVR) service is not received with great enthusiasm; however, it is also not identified by most participants as an absolute deal breaker in terms of them trying the service.

Another aspect of the material to be aware of relates to the Information Sheet regarding benefits and credits. In a few groups, particularly Vancouver and Kitchener-Waterloo, there was reasonably strong concern voiced about the potential the File My Return service will miss some credits available to an individual. As noted above, this is not a population open to risk and missing out on taking advantage of a tax credit, benefit and forfeit some monetary return on their taxes.

Overall, there was reasonable interest in trying the File My Return service should eligible participants be invited. This was particularly the case for individuals who clearly understood that their income tax filing was very basic and generally unchanging from year to year. These participants did appreciate that the File My Return service would represent a considerable saving in time and effort.

Many older individuals said they would be likely to discuss the invitation letter with a son or daughter to get their feedback. Among those who use a third party for their tax preparation needs said they might share the letter with them to get their advice. A few participants also said they would visit the CRA website to find out some additional information and confirm its legitimacy. Concerns about fraud and scams are quite prevalent among this population, so there is some hesitation about new things that sound very good.

Detailed Findings

Introduction and Background

In the November 2015 mandate letter to the Minister of National Revenue, it stated the following:

“As Minister of National Revenue, your overarching goal will be to ensure that the CRA is fairer, more helpful, and easier to use.”

To attain this goal, several top priorities were identified, one of which was:

To effectively meet its service mandate, the CRA has developed a new service offering called “File My Return.” This service, to be launched in February 2018, will allow those who qualify to file their individual tax return over the telephone by answering a few yes/no questions and, if applicable, providing information regarding the provincial benefit amounts and refundable tax credits they wish to claim. File My Return involves no paper forms, no calculations, and is free.

In February 2018, an invitation letter and provincial information sheet (when applicable) will be mailed to each person who is eligible to use the File My Return service.

The CRA has drafted an invitation letter and provincial information sheet (when applicable) that applies to each sub-group of the File My Return target audience. Research is required to determine if these communication materials will be effective in helping the CRA to meet its service mandate. The CRA will use this research to gauge the effectiveness of, and refine as necessary, the wording of the communication material that will be sent to persons eligible to use the File My Return Service.

Research Objectives

The CRA will be sending an invitation letter and provincial information sheet (when applicable) to those eligible to use the new File My Return service. The purpose of the research is to ensure that the letter and information sheets convey that the service is for them, are easy to understand, contain all the required content, and have instructions that are easy to follow.

Impressions/Word Associations with Tax Filing

Participants were asked to write down a word or two that captures how they feel about filing their income taxes. It was to be a word that quickly comes to mind describing how they feel about the process. The words and subsequent discussion revealed several dominant and very different themes.

There were many individuals who wrote down words such as: anxiety; stressful; make sure I have ID; hard; worry; too many details; needs to be perfect; painful; complex; daunting forms; complicated; don’t be late and deadlines. Individuals who identified with these words did not look forward to tax filing time.

Based on the discussion for some participants, their perception was either based on past experience or just a comfort level with numbers that filing their taxes are simply beyond their capacity to handle themselves. A few individuals said they had made mistakes despite their best efforts. 

Many of these individuals said they were not comfortable with numbers and even though it was just transferring a number from one form to another, they ‘stressed’ about the process. In addition, some participants said it always took some effort to ensure they had all the required forms and they worried about potentially missing one.

The physical nature of the tax filing form was raised as an impediment to filing. The filing guide – a “thick” booklet that needs to be laid out side by side with one’s returns and studied carefully was identified as “daunting” and very technical.  

Other participants were apt to associate a different feeling with tax filing. This feeling was described by the following words: long; tedious; boring; the same every year; unnecessary red tape; forms too long-winded and too much paperwork for no reason because nothing changes. Individuals who noted these words expressed more frustration or consternation with the process, as opposed to stress. They did not find the act of filing taxes difficult or stressful, but for them it was somewhat time-consuming. A number of participants said they did not understand why they had to provide so much information every year when nothing changed in their financial situation from the previous year.

A third category of participants who could be included in the group discussed immediately above were those who said they found the whole tax filling process easy. These individuals viewed their tax filing requirements as not changing much from year to year, and therefore for them an easy process to repeat. These participants did acknowledge there was a fair amount of paperwork to complete each year, but it was generally the same paperwork every year, which was not an issue for them.

It should be noted a few individuals who associated easy with their tax filing impression did so because they used the services of an accountant or tax filing help centre.

In terms of how participants filed their tax returns, between a third and a half of participants in each group used external help services of some sort with the remainder doing the tax preparation and filing themselves.

The external services ranged in terms of type. Some participants said they used an accountant to help them. Others said they had a friend or family member who was “good with numbers” who assisted them with their taxes. Still a few participants identified the free services provided in the community by volunteers. In Vancouver, they were described a ‘tax preparation labs’. Most participants spoke positively of these free community-based services, however, a few did raise an experience where they had missed something, which required additional follow-up with the CRA.

The discussion on tax filing did lead to a few comments about a service that used to be offered by the CRA, which allowed individuals to file by telephone. It was referred to as ‘Telefile’. A handful of participants in the Fredericton and Vancouver groups mentioned this service, and spoke positively about it.

File My Return Material

The Invitation Letter

The next phase of the group discussion focused on the understanding and reactions to the proposed invitation letter and accompanying Benefits Information sheet (except Quebec) that would be sent to eligible File My Return service participants. The moderator provided virtually no introduction to the service prior to distributing the letter, as part of the research objective was to determine if the letter sufficiently explained the program to the reader.

Individuals were provided a letter, which in most groups, was customized to their marital situation (i.e. single or married) and were asked to note positive and negative comments regarding content and format. Participants noted their comments using a blue pen to indicate a positive reaction/comment and a red pen for negative comments. This exercise was conducted independently by participants and discussed together as a group.

The discussion below summarizes the comment notations participants made independently on the material itself, along with feedback that arose during the discussion.

Overall, the material was not very difficult for the readers to generally understand what was being described. The letter at two pages, did not take participants long to read. As noted below, there were suggestions to improve and a few points that consistently caught the attention of participants, but these were usually not on points of comprehension.

Below are some points that came up multiple times in the groups.

Introductory Language

The introductory sentence above the Step 1 box was greeted with some skepticism from participants. There was reaction which indicated a fairly high degree of cynicism relating to the ease of dealing with government and the CRA. The references to “…free …fast and secure…”, while welcomed by many participants, did produce a few questions from some individuals, wondering aloud if the service was “too good to be true.”

When reading the letter, many individuals missed the important service cue contained in the opening sentence, “Based on your filing history…” In addition, they do not initially fully interpret the significance of the information being confirmed in Step 1 – Part B. Should these important pieces of information be made clearer at the beginning of the letter, it would help recipients understand why they have been invited to participate in the service.

There was some confusion in the initial part of the discussion of who would receive this letter. A number of participants said they assumed anyone could get a letter, which then got confusing when reading further into Step 1. One individual noted that after reading Step 1 that, “The service needs to be eligible for a bigger range of people. Not everybody can use this based on these requirements.”

Admittedly, in the focus group setting, the letter was not personalized and addressed to the participants, which will be the case when the service launches live. Several participants were initially confused by this fact, but when they realized it would be addressed to a specific individual, it made more sense.

A stronger introduction to the File My Return service would address another concern that comes up frequently in the discussion. That is the phrase, “…you are likely eligible…”. This caught participants’ attention, making them somewhat suspicious about the program and questioned whether they should bother investigating further. Some language should be added to indicate that “if the information below is correct, you are eligible for the service”. The goal should be to make this statement more assertive, as opposed to ‘likely’.

In the group discussion, the benefits of the File My Return service were not always clear for participants. There was considerable initial discussion of why an individual would change from what they were currently doing when filing their taxes with this new system. Some participants still assumed they would need to gather all their tax information and complete the necessary forms like in the past. These participants had difficulty realizing the advantages of the proposed service.

A final question raised during the discussion of the introductory language of the letter related to the automated call-in service. In the groups, it was widely assumed that individuals would speak to a live agent should they call the 1-800 #. The explanation that this service would be provided through Interactive Voice Recording (IVR) automation was not received with great enthusiasm as many participants felt this would be cumbersome and difficult to navigate. Initially there was an assumption there would be a large number of questions and prompts to go through, which was said to be a challenge using the IVR approach.

As the conversation continued however, and participants better understood the number of questions and level of detail required to participate in the service, the IVR approach became more acceptable. As one person noted, “Automated makes sense. No reason to have a person on the line. Hopefully if you get stuck or need help they set up options to either speak to someone or get help at least.” Appreciating this fact also led to many participants indicating they now could see how this could be a very fast process. A few participants also mentioned that with an automated service, one did not have to wait on hold for extended periods—“To talk to a real person, it’s always busy and I always have to wait. I get frustrated and I don’t have time.”

A number of retirees in the group said that older individuals might feel less comfortable using an IVR system. The reasons provided for this were the recordings were sometimes hard to understand or pressing the correct number keys on the phone could be problematic.  Some participants in the groups agreed with this, however, the older individuals in the group (even those who raised the concern) said they themselves would be able to navigate such a system so long as the instructions were clear.

When participants were asked to summarize what they understood about the File My Return service the following things were identified frequently:

Step 1 Box

The information under Part A – Identification in this box was generally clearly understood.  The confirmation of current information, including province of residence etc. was clear. 

The statement asking whether the person “… owned foreign property worth more than CAN $100,000…” was understood, but seemed unusual in relation to the above information. In addition, many of the participants in the research groups were in a somewhat challenged financial situation, which made the notion of owning foreign property “a dream as opposed to a reality.” While there was some conversation around this statement in Step 1, participants said they would be able to answer it.

Part B was fairly easy to follow for participants. In the discussion it was apparent that some participants did not read the text carefully and did not fully understand what was being asked. A few mentioned initially they thought the letter asked if you were self-employed. But upon closer read, it was understandable. There were a number of suggestions made to increase the size and boldness of the “or” that separated the two sections of information to help avoid confusion. It was also suggested that instead of hyphens, bullet points or boxes be used.

There was some confusion with the part of the letter with individuals not reading closely and assuming they needed to provide income amounts. When this was raised and the moderator asked them to confirm if this was the case, the second read was more clear that it was not the case.

For those individuals that connected the information required in under Part B with the reference to “based on your filing history…” in the introduction of the letter, the File My return service and how it worked started to become clearer. As one individual noted, “It’s all government income so they already know what I made. They just need to know nothing’s changed.”

Step 2 Box

This Step had slightly different information requirements depending on the marital status of the letter recipient. In the groups, differing letter types were distributed according to the marital status of participants.  These letters were found to be less confusing and generated smoother conversations. In addition, Step 2 also referred to “…benefits and credits…” and referenced in an accompanying Information Sheet. This will be discussed separately in a section below.

Overall, most participants understood the Step 2 box was to provide the letter recipient with detailed instructions of what information to have on hand prior to calling the File My Return phone number. The instructions to have one’s social insurance number (SIN) and date of birth available were clear.

There were some comments and a detectable concern about sharing one’s SIN over the phone. In all groups, there seemed to be a heightened awareness of scams. A number of participants in the groups were retired and particularly cautious about providing personal information. As one individual noted, older individuals seem to be targeted for sales or fraudulent phone calls, “I get strange calls sometimes wanting to sell me things. They ask for my name and address. I don’t like those.”

During this conversation, there were a few comments raised regarding the IVR system and that it needs to be secure if it were collecting this information.

For married individuals, the Step 2 box contained a request to have their “spouse’s total net income ready.” For most participants, this was understood and not identified as a problem. There were some participants who did not read this carefully the first time, who misinterpreted the information request to be their net income. A few participants misunderstood this, and assumed they needed to know their income along with their spouse’s net income. After reading a second time, it was clear for these participants what information was required.

The language at the bottom of the letter provided some instruction for readers on how to determine spousal net income, which was moderately helpful. Most readers could identify with parts of the information depending on their situation (working spouse or both retired for example), however, it was not immediately evident to participants that the information referred to different spousal income situations. This created some confusion for a few participants. The typical answer for determining spousal income was “referring to their T4 slip”.

A few participants raised hypothetical questions whether spouses always shared their income information, but the ability to get this was widely said to be possible.

Step 3

The Step 3 box of information was understood as providing final contact instructions to initiate the File My Return call.  While the information in this box was understood, it was not always agreed with.

Most participants identified positively with the phrase “…you will automatically receive all credits and benefits you are eligible for…” Participants generally trusted the CRA to do this. There were, however, some individuals in a few of the groups who were not trusting in this regard and voiced views that they still would prefer to complete their taxes themselves or have a 3rd party do them. In a few groups, there was also some reference to the Government’s Phoenix payroll system and its publicized problems. This example serves as a caution for some in being too trusting of government to always get it right. It was evident from the discussion in the groups that money, even small dollar amounts, was important to individuals and the possibility something could be missed was a concern and barrier to using the new automated service.

Acceptance that the CRA would automatically take into account applicable credits and benefits was higher in provinces where there was not a large number of benefits presented and discussed in conjunction with the letter. In the Ontario groups, participants were exposed to an Information Sheet (see section below) with a large number of benefits. This resulted in a fairly large number of questions whether the CRA would include all credits and benefits compared to Quebec and even New Brunswick.

In Vancouver, there were also fairly strong concerns voiced about the potential the File My Return service would miss some credits coming to an individual. One participant even pointed out that is was inconsistent in the letter to say in Step 2 “Know your benefits and credits you may claim…” and then in Step 3 make the statement “We will automatically give you any deductions, benefits and credits that apply.” When this was raised, it did cause a few others in the group to wonder what this meant.

The second bullet point in Step 3 was viewed as providing good helpful information in case the reader turned out to be not eligible.  A few participants interpreted this bullet providing alternative courses of action should an individual not wish to use the automated service regardless of eligibility. The provision of the web addresses for more information was noted by many participants as helpful.

Other Comments on the Letter

There were no questions or concerns raised regarding the title of the letter on the front page, which arose spontaneously in the discussion. Later in the discussion, the moderator probed directly on the title name and there were no concerns expressed about it. An alternative title, Let us Help You File Your Taxes by Phone, was tested but participants preferred the original version. The inclusion of ‘Phone’ put a few participants off even though it was a phone directed automated service.

A number of participants commented on the hours of operation listed at the bottom of page 2 of the letter as being very generous. When it was universally understood that is was an IVR automated service it was clear why the hours operation were so long. A few participants asked why, if it was automated, it could not be open for calls 24/7. This was not a significant concern however.

A few other minor editing points regarding the letter include:

The scenario was presented to participants when an income situation of a letter recipient changed by them taking a job and now receiving income. Participants understood that this would make them ineligible for the program under the criteria specified in Step 1.

Participants were comfortable with the situation that if one’s income changed in a year and it was clear (to the government) they were no longer eligible for the service, that individual would not receive a letter. A few suggested CRA could send a letter informing that person of their ineligibility, however others in the group thought that was unnecessary and a waste of money.

The Benefits Information Sheet

The Information Sheet to be provided with the letter was tested in Ontario, New Brunswick and British Columbia locations. There are no File My Return relevant provincial credits/benefits in Quebec.

As noted above, the question of how tax benefits and credits would be addressed by the File My Return service was a point of considerable discussion. The conversation started when discussing the information in the Step 2 box that instructed individuals “Know the benefits and credits they could claim…” and referred them to the attached information (if applicable). This point in the letter did attract some attention, as participants in the groups were quite familiar with tax benefits and credits.

The Information Sheet itself was not viewed as being confusing or too technically worded. However, depending on the province and the number of benefits and credits listed on the sheet, was the source of much discussion and some confusion, which arose from three general circumstances.

The first circumstance arose when benefits/credits were identified that were unfamiliar to some participants. This is to be expected as some benefits are age or marital status sensitive, so individuals not qualifying would likely not have been exposed to the program. That said, seeing a benefit or credit they were not aware of led to reactions of “Am I missing something?”

Another circumstance related to the confusion on what information is required and how the benefit impacts one’s taxes. Again, this was particularly evident among participants not familiar with a benefit and therefore not clear how they would determine the information required to participate in the File My Return service. The issue though, was several participants who voiced this concern said may prompt them to call CRA for information or possibly decide not use the File My Return service for fear of missing out on a benefit or credit.

The final situation was when well known benefits and credits were not listed on the Information Sheet.  This was most apparent in Ontario where the Information Sheet lists ‘provincial political donations’ as a credit. In addition to questioning the ethics of this, many participants raised the questions “what about other charitable donations?” There was concern about how these would be accounted for in the File My Return service, with no understanding that these credits would not be applicable in the income situations being serviced by File My Return.

The most frequently mentioned other credits not listed included:

One benefit listing that generated a significant amount of discussion was the Political Party donation credit listed on the Information Sheet for eligible Ontario residents. A large number of questions were raised about this, including many questions about why only this benefit was included and not other benefits.

Appendix A: Qualitative Methodology

The Canada Revenue Agency (CRA) contracted NRG Research Group (NRG) to conduct a qualitative research study to test the effectiveness of communication materials to assist the CRA to meet its service mandate. The CRA will use this research to gauge the effectiveness of, and refine as necessary, the wording of the communication material that will be sent to persons eligible to use the File My Return service. A series of focus groups were conducted across Canada between the dates of October 16th and October 19th, 2017. Two groups were held at four location (identified in the table below) segmented somewhat by paper and online tax filers.

Location Date ‘17 # of Paper filers # of E-filers # of Participants
Kitchener/Waterloo, ON October 16 4 12 16
Montreal, QC October 17 7 12 19
Fredericton, NB* October 18 - 12 13
Vancouver, BC October 19 5 14 19

*1 participant in Fredericton did not know whether they submitted via paper or electronic

Results from qualitative research are directional only and are not statistically projectable to the overall population.

NRG was responsible for the recruitment of individuals to participate in the focus group sessions. The sample frame consisted of records sourced from the CRA, who were individuals who might qualify to use the new File My Return service.

Individuals were qualified for the study using a screening instrument developed jointly by NRG and the CRA. Specifically, these are individuals who indicated having no income, or their only income was from one or more of the following sources (OAS, CPP, QPP, EI, workers’ compensation, social assistance payments and net federal supplements). None of the participants had employment income (including self-employment). This instrument can be found in the Appendices attached to this report.

Participants were informed during the recruitment that the research was sponsored by the Government of Canada. In addition, during recruitment, verification and confirmation/reminder stages, participants were informed the sessions are being audio-taped for research purposes. All attending participants provided oral and written consent to this fact.

Each group lasted approximately 1.5 to 2 hours and was moderated by a trained research professional. Andrew Enns with NRG moderated all the groups except for those held in Montreal. John Patterson of Patterson, Langlois Consultants moderated the Montreal groups, which were conducted in French.

The groups were moderated using a prepared discussion guide developed jointly by NRG and the CRA, which can be found in the Appendices attached to this report.

All participants received a $90 honorarium in appreciation for their feedback.

As is standard with qualitative research done on behalf of the Government of Canada, the following conditions were also applied for all participants:

As with all research conducted by NRG, contact information was kept entirely confidential and all information that could allow for the identification of participants was removed from the data, in accordance with the Privacy Act of Canada.

Appendix B: Qualitative Screener

B.1 English Version

CLIENT INTRO

Hello, my name is __________________. I'm calling from NRG Research Group, a national opinion research firm. We’re organizing a focus group on behalf of the Government of Canada. Focus Groups are in-depth research discussions involving a small number of people that are brought together to talk about different topics. These groups will look for feedback on letters about a new service that will be offered to some Canadians. About twelve people will be taking part, all of them randomly recruited by telephone just like you.

INTRO

Participation is voluntary and all your answers will be kept confidential and will be used for research purposes only. We are simply interested in hearing your opinions – no attempt will be made to sell you anything. The format is a “round table” discussion lead by a research professional.  An audio recording of the session will be produced for research purposes. The recording will be used only by the research professional to assist in preparing a report on the research findings and will be destroyed once the report is completed.

IF RESPONDENT ASKS HOW WE RECEIVED THEIR PHONE NUMBER, SAY:

[IF CRA CONTACT/VERIFICATION NEEDED: Krista Holmes, Senior Public Affairs Advisor, 613-617-1343]

[IF ASKED WHAT DEPARTMENT SPONSORS THE STUDY: This research is sponsored by the Canada Revenue Agency. Note that your participation will remain completely confidential and that it will not affect your dealings with the Government of Canada, including the Canada Revenue Agency, in any way.]

ADDITIONAL INFO FOR THE INTERVIEWER IF RESPONDENT ASKS FOR INFORMATION ON HOW THE RECRUITER SELECTED THEM:

You were randomly selected from a large list of phone numbers provided by the Canada Revenue Agency solely to assist in recruiting for these focus groups. We do not tell the Canada Revenue Agency who we have contacted from their large list. The list will be deleted immediately following the research. The list provided to us contains only the information required to assist with recruiting participants for the discussion sessions.

SCREENER QUESTIONS:

May I ask you a few questions?

1. Are you a Canadian citizen at least 18 years old who normally resides in the [KITCHENER-WATERLOO] Area?

2. Please tell me if you or any member of your immediate family works in or has retired from [CHECK ALL THAT APPLY]:

[THANK & TERMINATE IF YES TO ANY OF THE ABOVE]

3. Would you be available to attend a discussion group Monday, October 16th, 2017? It will last no more than two hours and at the conclusion of the group you be compensated for your time with a $90 cash honorarium?

4. Gender [BY OBSERVATION ONLY; DO NOT READ. RECRUIT A MIX]

5. And which of the following age groups are you currently in? Are you ....READ LIST (AIM FOR A MIX OF AGES)

6. Can you please tell me which of the following best describes your situation since January 1, 2017 [DO NOT READ LIST]

7. I’m going to read you a list of possible income sources that you may receive. Please tell me if any of your personal income is made up by them. Do you receive income from…[INSERT SELECT ALL THAT APPLY]

  1. OAS – Old Age Security
  2. CPP – Canada Pension Plan
  3. QPP – Quebec Pension Plan
  4. EI - Employment Insurance
  5. Worker’s Compensation
  6. Social Assistance Payments
  7. Net Federal Supplements

8. Do you have any other types of income not listed above?

9. Did you complete your taxes on your own or receive help from someone else? [USING A TAX SOFTWARE DOES NOT COUNT AS RECEIVING HELP]

10. Do you know if your taxes were filed electronically or by paper? Typically, when you file your taxes, do you file online or by paper submission?

11. What is the highest level of education you have attained? Is it…

12. Have you ever attended a focus group discussion which was arranged in advance and for which you received a sum of money for participating?

13. [IF Q12=YES, ASK] When was the last time you attended a group?

14. [IF Q12=YES, ASK] How many groups have you attended in the past 5 years?

15. [IF Q12=YES, ASK ] What was the topic of the most recent focus group you attended?
[THANK & TERMINATE IF TOPIC TAXATION/GOVERNMENT RELATED]

TERMINATE IF RESPONDENT OFFERS ANY REASON SUCH AS SIGHT OR HEARING PROBLEM, A WRITTEN OR VERBAL LANGUAGE PROBLEM, A CONCERN WITH NOT BEING ABLE TO COMMUNICATE EFFECTIVELY OR IF YOU HAVE A CONCERN)

[INV1] As I mentioned earlier, the group discussion will take place, Monday, October 16th, 2017 at 5:30pm/7:30pm for no more than 2 hours. Would you be willing to attend?

[INV2] The group discussion will be audio recorded for research purposes only. Please be assured your comments and responses are strictly confidential. Are you comfortable with the discussion being audio recorded?

[INV3]The discussion will also take place in a focus group or meeting room that will be equipped with a one-way mirror or audio set-up for observation. There may or may not be a government observer but they will not know your full name. The purpose of them observing is to hear your thoughts and opinions and take notes without disturbing the group discussion. Would this be a problem for you?

[INV4]Participants may be asked to read materials and write out responses on their own during the focus group. How comfortable are you in taking part in these activities in (English/French) without assistance if these were part of the focus group? Are you…?

If you require reading glasses, please bring them with you.

[INV5] Since participants in focus groups are asked to express their thoughts and opinions freely in an informal setting with others, we’d like to know how comfortable you are with such an exercise. Would you say you are…?

Do you have a pen handy so that I can give you the address where the group will be held. It will be held at :

B.2 Version Française

INTRO DU CLIENT

Bonjour, je m’appelle _______________. J’appelle de NRG Research Group, une société de recherche sur l’opinion nationale. Nous organisons des groupes de discussion au nom du gouvernement du Canada. Par groupes de discussions, on entend des discussions en détail sur la recherche auxquelles participent un petit nombre de personnes réunies afin de parler de divers sujets. L’objectif de ces groupes sera d’obtenir des commentaires sur les lettres à propos d’un nouveau service qui sera offert à certains Canadiens. Environ douze participants seront recrutés, lesquels auront tous été recrutés par téléphone de façon aléatoire comme vous.

INTRODUCTION

La participation est volontaire et toutes vos réponses seront traitées de façon confidentielle et seront utilisées aux fins de recherche seulement. Nous souhaitons seulement connaître vos opinions – nous n’essayerons pas de vous vendre quoi que ce soit. Le format sera une discussion en « table ronde » animée par un professionnel de la recherche. L’ARC produira un enregistrement audio ou vidéo de la séance de groupe à des fins de recherche. Seul le chercheur utilisera cet enregistrement afin de rédiger un rapport sur les résultats de recherche. L’enregistrement sera détruit dès que ce rapport aura été rédigé.

SI LE RÉPONDANT VOUS DEMANDE COMMENT NOUS AVONS OBTENU SON NUMÉRO DE TÉLÉPHONE, DITES :

[SI UNE COMMUNICATION/VÉRIFICATION DE L’ARC EST REQUISE : Krista Holmes, conseillère principale en affaires publiques, 613-617-1343]

[SI LE RÉPONDANT DEMANDE QUEL MINISTÈRE PARRAINE L’ÉTUDE : Cette recherche est parrainée par l’Agence du revenu du Canada. Veuillez noter que votre participation demeurera strictement confidentielle et que le fait de participer à cette recherche n’a aucune incidence sur vos relations avec le gouvernement du Canada, y compris l’Agence du revenu du Canada.]

RENSEIGNEMENTS SUPPLÉMENTAIRES POUR L’INTERVIEWEUR SI LE RÉPONDANT DEMANDE DE L’INFORMATION SUR LA MÉTHODE UTILISÉE PAR LE RECRUTEUR POUR LE SÉLECTIONNER :

Vous avez été sélectionné de façon aléatoire à partir d’une longue liste de numéros de téléphone fournie par l’Agence du revenu du Canada dans le but unique d’aider à recruter pour ces groupes de discussion. Nous n’avisons pas l’Agence du revenu du Canada des personnes sur la longue liste avec lesquelles nous avons communiqué. La liste sera supprimée immédiatement après la recherche. La liste qui nous a été fournie contient seulement les renseignements nécessaires pour aider à recruter des participants pour les séances de discussion.

QUESTIONS DU SÉLECTIONNEUR :

Puis-je vous poser quelques questions ?

1. Êtes-vous un citoyen canadien d’au moins 18 ans qui réside normalement dans la région de [MONTREAL]

2. Est-ce que vous ou un membre de votre famille immédiate êtes un travailleur ou un retraité de l’un des secteurs suivants [COCHEZ TOUTES LES RÉPONSES QUI S’APPLIQUENT] :

[REMERCIEZ LE RÉPONDANT ET METTEZ FIN À L’APPEL SI LE RÉPONDANT RÉPOND OUI POUR L’UN DES SECTEURS CI-DESSUS]

3. Seriez-vous disponible pour participer à un groupe de discussion le mardi 17 octobre 2017? Cela ne prendra pas plus que deux heures et une prime en argent de 90 $ vous sera versée pour vous remercier de votre temps

4. Sexe [PAR OBSERVATION SEULEMENT; NE LISEZ PAS. RECRUTEZ DES PARTICIPANTS DES DEUX SEXES]

5. Pourriez-vous nous dire à quel groupe d’âge vous appartenez? Avez-vous....LISEZ LA LISTE

6. Lequel des énoncés suivants décrit le mieux votre situation depuis le 1er janvier 2017 [NE LISEZ PAS LA LISTE]

7. Je vais vous lire une liste de sources de revenus qui pourraient s’appliquer dans votre situation. Veuillez m’indiquer si une partie de votre revenu personnel se compose de l’une de ces sources. Recevez-vous un revenu de…[SÉLECTIONNEZ TOUTES LES RÉPONSES QUI S’APPLIQUENT]

  1. SV / Pension de la Sécurité de la vieillesse
  2. RPC / Régime de Pensions du Canada
  3. RRQ / Régime des rentes du Québec
  4. EI / Assurance-emploi
  5. Indemnités des accidentés du travail
  6. Prestations d’assistance sociale
  7. Versement net des suppléments fédéraux

8. Avez-vous d’autres types de revenus qui ne sont pas énumérés ci-dessus?

9. Avez-vous produit votre déclaration de revenus par vous-mêmes ou l’avez-vous fait avec l’aide d’une autre personne? (L’UTILISATION D’UN LOGICIEL D’IMPÔT NE COMPTE PAS COMME DE L’AIDE REÇUE)

10. Savez-vous si votre déclaration de revenus a été produite par voie électronique ou en format papier? Habituellement, lorsque vous produisez votre déclaration de revenus, le faites-vous par voie électronique ou en format papier?

11. Quel est votre niveau de scolarité le plus élevé?

12. Avez-vous déjà participé à une discussion de groupe qui était organisée à l’avance et pour laquelle vous avez été rémunéré(e)?

13. [Si Q12 = « OUI », DEMANDEZ] Quand avez-vous participé à un groupe de discussion pour la dernière fois?
[REMERCIEZ LE RÉPONDANT ET METTEZ FIN À L’APPEL SI LE RÉPONDANT A PARTICIPÉ À UN GROUPE DE DISCUSSION AU COURS DES SIX DERNIERS MOIS]

14. [Si Q12 = « OUI », DEMANDEZ] À combien de groupes de discussion avez-vous participé au cours des cinq dernières années?
[REMERCIEZ LE RÉPONDANT ET METTEZ FIN À L’APPEL SI LE RÉPONDANT A PARTICIPÉ À TROIS GROUPES DE DISCUSSION OU PLUS]

15. [Si Q12 = « OUI », DEMANDEZ] Quel était le sujet du dernier groupe de discussion auquel vous avez participé?
[REMERCIEZ LE RÉPONDANT ET METTEZ FIN À L’APPEL SI LE SUJET ÉTAIT LIÉ À L’IMPOSITION OU AU GOUVERNEMENT]

METTEZ FIN À L’APPEL SI LE RÉPONDANT DONNE UNE RAISON D’INCAPACITÉ À COMMUNIQUER EFFICACEMENT, COMME UN PROBLÈME DE VUE OU D’OUÏE, UN PROBLÈME DE LANGAGE ÉCRIT OU VERBAL OU SI VOUS AVEZ UNE PRÉOCCUPATION.

[INV1] Comme je l’ai mentionné plus tôt, le groupe de discussion aura lieu le mardi 17 octobre 2017 à 17 h 30/19 h 30 et ne durera pas plus de deux heures. Aimeriez-vous participer?

[INV2] La discussion de groupe sera enregistrée en formats audio et vidéo aux fins de recherche seulement. Soyez assuré que vos commentaires et vos réponses demeureront strictement confidentiels. Êtes-vous à l’aise avec le fait que la discussion soit enregistrée en formats audio et vidéo?

[INV3] La discussion aura aussi lieu dans un groupe de discussion ou dans une salle de réunion dotée d’un miroir d’observation ou d’équipement d’enregistrement audio-vidéo aux fins d’observation. Il pourrait ou non y avoir des observateurs du gouvernement, mais ces derniers ne connaîtront pas votre nom au complet. Leur rôle sera tout simplement d’entendre vos pensées et opinions et de prendre des notes sans déranger la discussion de groupe. Est-ce que cela serait un problème pour vous?

[INV4] On pourrait demander aux participants de lire des passages et d’écrire leurs réponses individuellement pendant la séance de discussion. Dans quelle mesure êtes-vous à l’aise à lire et à écrire (français/anglais) sans aide si on vous demandait de le faire pendant le groupe de discussion? Êtes-vous...?

Si vous avez besoin de lunettes pour lire, veuillez les apporter.

[INV5] Puisqu’on demande aux participants d’exprimer librement leurs pensées et opinions dans un environnement informel de groupe, nous aimerions savoir dans quelle mesure vous êtes à l’aise dans une telle situation. Diriez-vous que vous êtes...?

Avez-vous un stylo à portée de main afin que je puisse vous donner l’adresse du lieu où le groupe tiendra sa séance? La séance aura lieu à :

Appendix C: Qualitative Discussion Guide

C.1 English Version

INTROS AND ROUNDTABLE (10 minutes)

What I’d like you to do is go around the room and have you introduce yourself, first names only, and tell me what keeps you busy these days— family, hobbies.

WARM UP: GENERAL CONTEXT (10 minutes)

  1. The first thing I would like you to do for me is on the paper in front of you write down one or two things that come to mind as it relates to filing your income taxes. Anything at all. Just some things that come immediately to mind when I ask you to think about filing your taxes. DISCUSS AND NOTE ITEMS ON FLIPCHART
  2. How do you actually file your taxes? Do you have help? [DISCUSS KEEP BRIEF]How would you describe the overall process? Difficult or fairly straight forward? What are a few of the challenges for you? [Note: let’s separate and ask those who file themselves and those who file with assistance, even with assistance, how is the overall process perceived] LIST BUT KEEP BRIEF

REVIEW LETTERS/INFO SHEETS (40 minutes)

Now, I’d like to spend some time reviewing material associated with a new way to file taxes that the CRA is considering. This new service is called File My Return.

ONLY TO BE USED IF NECESSARY AND ONLY AFTER DISPLAYING FIRST LETTER/INFO SHEET

FMR will be by invitation only, free, easy and secure, with no paper forms to complete.

How will FMR work?

Invitees will answer a few yes or no questions and, if applicable, provide some information (amounts) to allow us to correctly calculate entitlements to certain credits (GST/HST and provincial refundable tax credits).

Based on answers and information already on record, CRA will assess the income tax and benefit return and renew any federal and/or provincial or territorial benefit payments as we do today.

Once assessed, the same verification criteria and processes in place for other filing methods will continue to apply.

PACKAGE ONE

I have some communication material associated with the service. I want you to take a few minutes to read the following material. It consists of:

MODERATOR TO DISTRIBUTE A PACKAGE OF MATERIAL AND ASK RESPONDENTS TO DO THE FOLLOWING:

Using the pens in front of you, I would like you to do a few things when reading this document. First, using the BLUE pen please take the time to note elements that you find particularly good, clear or interesting—helpful information

Second, using the RED pen please note/highlight elements that you find to be not good, unclear or not interesting.

Please review all the pages in the package.

MODERATOR TO GIVE PARTICIPANTS FIVE MINUTES TO DO THE EXERCISE.

Letter

  1. Let’s start with the first document, the two page letter.
    1. What are the things that you noted in BLUE that you found particularly good or interesting? PROBE Why is that? What do you like about that?
    2. What are the things you noted in RED that you found a problem with? PROBE Why is that? What was confusing? How could this be made better? 
  2. Could you tell if this service applies for you? Why or why not? PROBE SPECIFICALLY STEP 1. Is clear that the information in Step 1 has to be accurate to be eligible?
  3. OTHER PROBES AS NECESSARY:

Info Sheet

PACKAGE TWO

I have another package that consists of:

REPEAT PROCESS AND QUESTIONING USED FOR PACKAGE ONE. BE PREPARED TO ABBREVIATE AS NECESSARY

REFER TO PACKAGES FOR SPECIFIC DIFFERENCES. BACKROOM AT CONCLUSION OF LETTER DISCUSSION

LETTER/INFO SHEET WRAP-UP (20 minutes)

I have a few wrap up questions.

If they receive the letter one year and use the service, if the following year, they are working full-time, is it going to occur to them they can’t use the same service?)

BACKROOM

CONCLUSION (5 minutes)

We really appreciate you taking the time and energy to come down here and give your opinion. Your input is very important and helpful! To conclude, I wanted to take a few moments to ask whether you have any last thoughts that you want to provide the Canada Revenue Agency or the broader Government of Canada.

C.2 Version Française

INTRODUCTIONS ET TABLE RONDE (10 minutes)

EXERCICE D’ÉCHAUFFEMENT : CONTEXTE GÉNÉRAL (10 minutes)

  1. J’aimerais tout d’abord que vous utilisiez la feuille devant vous pour écrire une ou deux choses qui vous viennent à l’esprit lorsque vous pensez à la production de votre déclaration de revenus. Vous pouvez écrire tout ce qui vous vient immédiatement à l’idée lorsque je vous demande de penser à la préparation de vos déclarations de revenus. DISCUTEZ ET PRENEZ EN NOTE LES POINTS SOULEVÉS SUR LE TABLEAU-PAPIER
  2. Comment produisez-vous vos déclarations de revenus? Avez-vous de l’aide? [DISCUSSION – RESTEZ BREF]
    Comment décririez-vous le processus global? Difficile ou assez simple? Nommez quelques obstacles que vous avez à surmonter. [Remarque : Séparez ceux qui produisent leurs déclarations eux-mêmes et ceux qui obtiennent de l’aide. Personnes qui obtiennent de l’aide à produire leurs déclarations : Comment trouvez-vous le processus global?] ÉNUMÉREZ LES POINTS PRÉSENTÉS, MAIS SOYEZ CONCIS.

EXAMEN DES LETTRES ET DES FICHES DE RENSEIGNEMENTS (40 minutes)

J’aimerais maintenant passer en revue du matériel qui serait utilisé pour présenter une nouvelle option envisagée par l’ARC pour la production de déclarations de revenus. Ce nouveau service s’appelle « Produire ma déclaration ».

À UTILISER SEULEMENT AU BESOIN, ET SEULEMENT APRÈS AVOIR PRÉSENTÉ D’ABORD LA LETTRE ET LA FICHE DE RENSEIGNEMENTS

Le service « Produire ma déclaration » sera offert sur invitation seulement. Il s’agit d’un service gratuit, facile et sécuritaire, sans formulaire papier à remplir.

Comment fonctionnera le service « Produire ma déclaration »?

On demandera aux invités de répondre à quelques questions fermées (oui ou non) et, le cas échéant, à fournir quelques renseignements (montants) pour nous permettre de calculer correctement les droits à certains crédits (TPS/TVH et crédits d’impôt provinciaux remboursables).

D’après les réponses et les renseignements qui figurent déjà au dossier, l’ARC évaluera la déclaration de revenus et de prestations et renouvellera les paiements de prestations fédéraux et/ou provinciaux ou territoriaux, comme nous le faisons aujourd’hui.

Une fois la cotisation terminée, les mêmes critères et processus de vérification en place pour les autres méthodes de production continueront de s’applique

TROUSSE 1

J’ai quelques documents de communication liés au service. Veuillez prendre quelques minutes pour lire le matériel suivant. Il comprend ce qui suit :

LE MODÉRATEUR DOIT DISTRIBUER UNE TROUSSE DE MATÉRIEL ET DEMANDER AUX RÉPONDANTS DE FAIRE CE QUI SUIT :

J’aimerais que vous preniez les stylos qui se trouvent devant vous et que vous fassiez certaines choses en lisant ce document. D’abord, à l’aide du stylo BLEU, veuillez prendre en note les éléments que vous trouvez bons, clairs ou intéressants (renseignements utiles).

Ensuite, à l’aide du stylo ROUGE, prenez en note ou mettez en évidence les éléments que vous ne trouvez pas bons, qui ne sont pas clairs ou qui ne sont pas intéressants.

Veuillez passer en revue toutes les pages de la trousse.

LE MODÉRATEUR DOIT ACCORDER CINQ MINUTES AUX PARTICIPANTS POUR FAIRE L’EXERCICE.

Lettre

  1. Commençons par le premier document : la lettre de deux pages.
    1. Quels sont les éléments que vous avez notés en BLEU que vous avez trouvés particulièrement intéressants ou bons? DEMANDEZ AUX PARTICIPANTS de justifier leurs réponses. Qu’est-ce que vous aimez à propos de cet élément?
    2. Quels sont les éléments que vous avez notés en ROUGE que vous trouvez problématiques? DEMANDEZ AUX PARTICIPANTS de justifier leurs réponses. Quels éléments ont porté à confusion? Comment pourrions-nous améliorer cela?
  2. Pouvez-vous dire si ce service s’applique à vous? Pourquoi? POSEZ D’AUTRES QUESTIONS PRÉCISÉMENT SUR L’ÉTAPE 1. Est-il clair à l’étape 1 que les renseignements doivent être exacts pour être admissibles?
  3. AUTRES QUESTIONS, AU BESOIN :

Fiche de renseignements

TROUSSE 2

J’ai une autre trousse qui comprend ce qui suit :

RÉPÉTEZ LE PROCESSUS ET LES QUESTIONS DE LA TROUSSE 1. SOYEZ PRÊT À ÊTRE CONCIS, AU BESOIN.

CONSULTEZ LES TROUSSES POUR CERNER LES DIFFÉRENCES PRÉCISES.

CONVERSATION À HUIS CLOS APRÈS LA DISCUSSION SUR LA LETTRE

RÉCAPITULATION SUR LA LETTRE/FICHE D’INFORMATION (20 minutes)

J’ai quelques questions de récapitulation.

Si les participants reçoivent la lettre une année et utilisent le service, mais que, l’année suivante, ils travaillent à temps plein, est-ce qu’ils vont savoir qu’ils ne peuvent pas utiliser ce même service?

CONVERSATION À HUIS CLOS

CONCLUSION (5 minutes)

Nous vous remercions grandement d’avoir pris le temps et l’énergie de venir ici pour donner votre opinion. Votre opinion est très importante et utile pour nous! Pour conclure, je veux tout simplement prendre quelques minutes pour vous demander si vous avez une dernière réflexion que vous voulez faire part à l’Agence du revenu du Canada ou au gouvernement du Canada en général.

Appendix D: Invitation Letters

Married-Credits

Married-Credits page1
Married-Credits page2

Single-Credits

Single-Credits page1
Single-Credits page2

Married–No Credits (PQ)

Married–No Credits (PQ) page1
Married–No Credits (PQ) page2

Single-No Credits (PQ)

Single-No Credits (PQ) page1
Single-No Credits (PQ) page2

Info Sheet–Ontario

Info Sheet–Ontario page1
Info Sheet–Ontario page2

Info Sheet–New Brunswick

Info Sheet–New Brunswick

Info Sheet–Brirish Columbia (Single)

Info Sheet–Brirish Columbia (Single)

Info Sheet–British Columbia (Married)

Info Sheet–British Columbia (Married)