Prepared for the Canada Revenue Agency
Supplier name: Environics Research
Contract Number: #46575-194001/001/CY
Contract value: $174,410.30 (including HST)
Award date: 2018-09-25
Delivery date: 2019-03-18
Registration number: POR 052-18
For more information on this report, please email media.relations@cra-arc.gc.ca.
Ce rapport est aussi disponible en français.
2018-2019 CRA Annual Corporate Research Qualitative Findings and Methodological Report
Final Report
Prepared for the Canada Revenue Agency by Environics Research
March 2019
The Canada Revenue Agency (CRA) commissioned Environics Research to conduct its Annual Corporate Research. This research is used by the CRA to gauge a number of factors, including trust and satisfaction with the CRA, and contextualize other information received by the CRA.
Environics conducted three phases of research for this assignment:
Cette publication est aussi disponible en français sous le titre: Recherche d'entreprise annuelle de l'ARC de 2018-2019 - Constatations qualitatives et rapport méthodologique.
Permission to Reproduce
This publication may be reproduced for non-commercial purposes only. Prior written permission must be obtained from the Canada Revenue Agency. For more information on this report, please contact the Canada Revenue Agency at: media.relations@cra-arc.gc.ca.
Catalogue Number:
Rv4-126/2019E-PDF
International Standard Book Number (ISBN):
978-0-660-29780-4
Related Publication (Registration Number: POR 052-18):
Catalogue number Rv4-126/2019F-PDF (Final Report, French)
ISBN: 978-0-660-29781-1
© Her Majesty the Queen in Right of Canada, as represented by the Minister of National Revenue, 2019
Table of contents
Environics Research Group was commissioned by the Canada Revenue Agency (CRA) to conduct its Annual Corporate Research. This research is used by the CRA to gauge a number of factors, including trust and satisfaction with the CRA, and contextualize other information received by the CRA. The findings from this research will be used for CRA’s Annual Report to Parliament, strategic planning exercises, and internal analysis of public opinion. In addition, the research will be used for other corporate reporting initiatives, including the Board of Management Oversight Framework, the Commissioner’s Annual Reports to the Governments of the Provinces and Territories, among others.
Specifically, this research addressed the following objectives:
Environics conducted qualitative and quantitative research with the general population, tax intermediaries and decision-makers at small and medium enterprises (SMEs) to support the CRA’s research objectives. The following definitions were used in the research:
Environics Research conducted a series of eight in-person focus groups with members of the general population, and six telephone groups with decision-makers at small and medium enterprises and tax intermediaries between January 31 and February 14, 2019. Two general population groups were conducted in each of Mississauga, Calgary, Montreal (French) and Halifax. Five telephone groups were conducted with SMEs in Eastern Canada (2 groups), Western Canada (2 groups) and Quebec (French; 1 group), and one phone group was held with tax intermediaries in Quebec (French).
Statement of limitations: Qualitative research provides insight into the range of opinions held within a population, rather than the weights of the opinions, as would be measured in a quantitative study. The results of this type of research should be viewed as indicative rather than projectable.
Environics conducted a telephone survey with 1,600 adult residents of Canada, from January 23 to February 16, 2019. Data were weighted by region, age and gender to ensure the final sample was representative of the Canadian adult population according to the most recent Census. A sample of this size yields results which can be considered accurate to within +/- 2.4 percentage points, 19 times out of 20. Margins of error are larger for subgroups of the population.
In addition, Environics conducted an online survey with 318 decision-makers at small and medium enterprises and 303 tax intermediaries, from January 24 to 30, 2019. Environics obtained the business sample from our trusted partner, Dynata (previously Research Now). As the sample was sourced from an online panel, it represents a non-probability sample and no margin of error can be applied to the results.
The total contract value for this research was $174,410.30 (HST included).
I hereby certify as a Senior Officer of Environics Research Group that the deliverables fully comply with the Government of Canada political neutrality requirements outlined in the Communications Policy of the Government of Canada and Procedures for Planning and Contracting Public Opinion Research. Specifically, the deliverables do not contain any reference to electoral voting intentions, political party preferences, standings with the electorate, or ratings of the performance of a political party or its leader.
Signed: Sarah Roberton
Vice President, Public Affairs
Environics Research Group
sarah.roberton@environics.ca
(613) 699-6884
Supplier name: Environics Research Group
Contract number: 46575-194001/001/CY
Original contract date: 2018-09-25
For more information, contact the Canada Revenue Agency at media.relations@cra-arc.gc.ca.
Environics Research Group is pleased to present this report to the Canada Revenue Agency (CRA) highlighting the findings from the Annual Corporate Research. This research is used by the CRA to gauge a number of factors, including trust and satisfaction with the CRA, and contextualize other information received by the CRA. The findings from this research will be used for CRA’s Annual Report to Parliament, strategic planning exercises, and internal analysis of public opinion. In addition, the research will be used for other corporate reporting initiatives, including the Board of Management Oversight Framework, the Commissioner’s Annual Reports to the Governments of the Provinces and Territories, among others.
Specifically, this research addressed the following objectives:
Launched in 2005, the CRA Annual Corporate Research (ACR) provides public opinion to inform strategic planning and reporting as well as tailor corporate communications. In 2011, the ACR was redesigned to include a core survey each year, with modules rotating annually between service and compliance questions, and focus groups, featuring expanded target audiences. The 2018-19 research repeated the service-focused module previously included in 2013 and 2016, while the 2017-2018 edition focused on compliance.
The research involved a telephone survey with 1,600 adult Canadians, an online survey with 303 tax intermediaries and 318 small and medium enterprises (SMEs), and in-person or telephone focus groups with these three audiences. This report focuses on the findings from the qualitative research; the findings from the surveys are presented under separate cover.
Overall impressions of the CRA are largely neutral. Positive and negative impressions seem to be driven by memorable client service experiences. Some positive sentiment is also driven by the Agency’s efficiency in terms of tax collection and return processing. In the end, taxpayers seek speed, trustworthiness and reliability when interacting with the CRA.
Top-of-mind associations. When asked what they believe the CRA does, most immediately associate the Agency with tax collection. When asked if they do anything else, the most common response is managing the GST/HST. A few, usually mothers, recall the CRA also managing some child benefits. Some believe the Agency also oversees Employment Insurance[1] and disability benefits[2], and a few believe the CRA is responsible for how tax money is spent.
To make sure all participants understood the role played by the CRA, the moderator provided the following short description:
“The Canada Revenue Agency is the agency of the federal government responsible for such things as: the collection of income tax, the administration of the GST/HST (or Goods and Services Tax, and Harmonized Sales Tax), and the Canada Child Benefit Program.”
The moderator also explained that the CRA does not set or determine tax rates, tax policy and tax laws, but rather applies the policy and laws. This clarification was important since some participants were inclined to believe that the CRA was responsible for how much tax they pay.
Overall impressions. Overall impressions of the CRA are typically neutral – in other words, most participants are not inclined to feel positively or negatively toward the Agency, but rather indifferent. This is mostly attributed to the fact that many participants have never really interacted with the CRA – these individuals have someone else prepare their tax returns and they have never needed to contact the CRA.
When specifically asked what the CRA does well, most would agree it collects taxes well, in other words, it has the infrastructure in place to allow taxpayers to prepare and file their tax returns in a relatively straightforward and rapid fashion. There is also some recognition that the Agency is efficient when processing returns – both in terms of speed and in terms of not making many, if any, errors. It is also seen as doing well in the transition to electronic and online tools. Although many explained that it is difficult to get through to someone at the call centre, they believe that once they get through, they receive professional, courteous and competent service from the agents.
In terms of areas it should consider improving, much of the focus was on client services, especially the wait times when contacting the call centre. Some also complained about the lack of consistency in the responses they were getting from agents, with a few mentioning getting different answers every time they called in. A few also feel they need to repeat their entire “story” every time they call in, which is quite frustrating to them.
There is also some frustration with what can broadly be described as the CRA’s overall orientation toward taxpayers. More specifically, the Agency is not seen as “proactive” or helpful in terms of helping Canadians understand the tax credits to which they are entitled. They are not seen to be “on the taxpayer’s side.” A few also feel that the CRA goes to great, if not disproportionate, lengths to collect every last dollar from average taxpayers whereas it should be making greater efforts to pursue large tax evaders and large corporations. Fees and penalties are seen as aggressive and unfair. And finally, payments owed are expected immediately, whereas refunds can take time.
Not many participants have noticed any sort of improvement in recent years. The transition to electronic and online tools is an area where participants are most likely to notice an improvement. A few also believe that the website has become more user-friendly – although, overall, the website receives more criticisms than compliments.
Important service attributes. To get a more accurate understanding of what taxpayers prioritize when they interact with the CRA, focus group participants were provided a list of six attributes (speed, ease of use, trustworthiness, empathy, reliability, and value) and asked to rank their importance when interacting with the CRA by telephone, through its website or by written correspondence.
In these discussions, taxpayers prioritize speed and trustworthiness when they want to interact with the Agency, especially by phone (although some view trustworthiness and reliability as interchangeable here). Participants are especially adamant about speed when dealing with the CRA over the phone, not only because this is where the CRA is seen as falling particularly short, but also because the very nature of a call to the CRA warrants expediency. Participants explained that a call into the CRA is rarely casual and is often to solve a problem or to get an answer to something they could not figure out on their own (e.g., by using the website). Many participants explain they are probably already somewhat anxious or frustrated before they even pick up the phone and call the CRA. Participants not only want speed in terms of the wait time for an agent to pick up, they also want speed of resolution once they are speaking with an agent – anything that would involve having the call transferred or requiring them to call in again to get their issue resolved is both frustrating and time-consuming.
While many just want a resolution to their issue when they deal with the CRA over the phone, some are also looking for empathy, especially those who have had problems or made errors in their taxes in the past. Admittedly, these individuals are not looking for counselling or to befriend the agent, but they do expect some element of humanity and appreciation for what the taxpayer is going through.
When it comes to the website, most participants explained that ease of use is especially important. Many also prioritize speed, although they interpret this to mean that they could quickly get answers to their questions by using the website – for these participants, speed implies ease of use. Trustworthiness and reliability are also important priorities for taxpayers when using the website – they want the information on the website to be accurate. Empathy falls to the bottom of the priority list for the CRA website.
When it comes to written correspondence, participants also prioritize speed, trustworthiness and reliability, but above all, speed. There is also some element of empathy desired through written correspondence since some see the letters they currently get from the CRA as very official, impersonal and standard, whereas they would prefer something more individualized to their situation and something they can easily understand.
Regardless of the channel, participants tend to rank “Value (You feel the CRA works hard to help you)” as a relatively low priority. Many participants feel this is not an outcome they typically seek from an interaction with the CRA.
The typical feelings at tax time are dread and stress, mostly because of all the documents taxpayers need to assemble, and uncertainty over how much they owe. Most file their taxes online; it is more common to use help to file their return than to self-file. Participants seek help for reasons including ease, efficiency, and to maximize benefits and credits.
Sentiments associated with tax filing. When it comes to tax time for citizens, many participants use words like “dread” or “stress” to describe the moment, mostly because it’s a hassle to find all their tax-related documents and they then need to go through the routine of contacting an intermediary and hope that they get some money back. At this early stage of the process, the negative sentiment is related to the process of filing their taxes and concern over owing money in the end, and not out of any concern that they would have to contend with the CRA or its customer service.
According to participants, the CRA could help ease some of these negative sentiments associated with the tax filing process by considering some of the following:
Those for whom tax time is not stressful explained that they have a good filing system, their taxes are straightforward, they usually get money back and they have someone else do their taxes for them. There are some who look forward to tax time because they know they will be getting a refund.
A few participants are generally indifferent about having to file their taxes. They see it as a routine process that they need to go through each year, it takes up a few hours of their time and then they move on.
Tax filing process. Participants were asked to describe their process for filing their tax return in terms of how they file, if they receive help, and their overall experience.
Nearly all participants claim to file their taxes before the deadline. Those expecting a return file as soon as they can, whereas those who know they will owe tend to file before the deadline because they consider the penalties quite severe. As well, participants just want to avoid any issues with the CRA if at all possible.
By and large, taxes are prepared using software and returns are submitted online. Filing is done electronically primarily because it is considered easy and refunds arrive faster.
In the groups, it was most common for participants to say they receive help in preparing their return. This help comes from two sources:
Among those who prepare their own return, many feel that the software and online filing system is easy to use and a significant improvement over the paper filing process. They have been using tax software for many years, consider themselves fairly organized and believe it’s important to understand the mechanics of their household’s tax return. They appreciate that the online software allows them to try different scenarios and prompts them about possible tax credits or benefits.
Although virtually all complete their taxes online, there is a small group that still picks up the guide and continues to file their return by paper. This group does not expect to transition to filing online. For this small minority, their tax returns are considered fairly straightforward and they do not feel comfortable enough with technology to prepare their returns using software.
Whether the return was prepared using software or on paper, self-filers generally estimate that it takes them a few hours to do their taxes once all their documents are in order.
For the most part, participants believe that the process of filing their taxes has remained about the same in recent years.
A number of participants have had to make payments on their income tax, either as lump sums or through instalments. A select few have had to pay penalties. These payments are usually done as a cheque to CRA, or by paying at their financial institution, either in person or through online banking. Irrespective of the method of payment, these individuals agree that the available payment methods meet their needs.
The general CRA website receives mixed reviews: some say information is easy to locate, easy to understand and up to date, while others say the site is dense and difficult to navigate. Users of My Account are generally positive about its ease of use and practicality. The main difficulty with My Account tends to be with the sign-up process.
Method for contacting CRA. If they’re looking for information about doing their taxes, the decision to call the CRA versus using an online resource (such as Google or the CRA website) would largely depend on the extent to which the information is specific to a personal situation. More specifically, a call to the CRA is warranted if the matter is seen as complicated, unique, very personal or urgent. Otherwise, participants are very comfortable referring to the website first or doing a Google search. There is a small contingent who will call CRA no matter what and nothing would seem to convince them to do otherwise – when it comes to tax-related matters, these participants just want to talk to someone. A few explained that if they were looking for information about doing their taxes, they would contact the person who does their taxes, especially if that person is a family member.
Use and opinions of CRA website. Participants who had recently visited the CRA’s website were typically looking for information on tax credits or eligibility for certain types of deductions or benefits (e.g., disability). Some were also accessing information in My Account. Other types of information sought included business-related tax matters (e.g., applying for a GST number, the payroll calculator, information on T4s and T4As), Ontario Student Assistance Program (OSAP) information, tax return status, how to do a change of address, and information on Employment Insurance.
Among website users, there is limited awareness that the content had been moved over to Canada.ca.
The general website receives mixed reviews. While some could find what they’re looking for and feel the information is both easy to understand and up to date, others feel the website is dense and difficult to navigate. For these latter participants, the issue is more likely to be related to finding the right information rather than having any issues about the information being outdated or difficult to understand. The research also reveals a small group of individuals who would not even try their hand at finding tax-related information online – they would not trust their own skills to find the right information and would much rather speak with someone to make sure they are getting the right information. By calling, these people also believe it offers them the opportunity to ask follow-up questions and to resolve their matter or question once and for all.
Opinions of My Account. Opinions of My Account are much more positive compared to those of the general CRA website. My Account users consider it easy to use, very practical and generally agree it has limited their need to call the CRA. Users appreciate the information provided in their space and find it’s an easy tool to refer back to for information. Uses of the portal include accessing information on Employment Insurance, notices of assessment, and information on taxes paid and owed. Some have come to appreciate how they can now sign in using a partner like their financial institution. The main difficulty with My Account is the sign-up process, which some explained as being too involved and, a few said, did not work at all for them (which required a call to the CRA or turned some off the idea entirely).
Other CRA online services. Other CRA online services are not well known to participants. The child and family benefits calculator is most likely to be recognized, but only by a small number of participants. Even though awareness of various online CRA services is negligible, participants believe the Agency should be developing these types of tools. Many are generally intrigued by the services listed and feel the CRA should be doing more to inform taxpayers about them. Some suggestions for online services include:
On the whole, participants are complimentary of the customer service staff at the CRA. The primary challenge is reaching someone at the CRA by phone. The notion of being considered a “client” is quite appealing to participants.
Recent contact with the CRA. Only a small number in each group had contacted the CRA in the past year or two. If the CRA is to be contacted, it is most likely by phone. Only a select few had interacted by mail or through My Account. As noted earlier, participants are contacting the CRA by phone to obtain information or clarification on a very specific and personal tax-related matter.
Opinions of CRA service. When asked to give a word to describe their most recent interaction with the CRA, the most common negative word is “frustrated.” Some other negative terms used are:
The most common positive words are “satisfied,” “helpful” and “professional.” Some other positive words used are:
Client service experiences. By broaching the topic of the CRA’s client service, many participants were quick to explain the challenges they have encountered. In fact, client service seems to be the focal point of most of the criticism toward the Agency, especially the long wait times for phone service, an issue that seems particularly acute around tax time. While wait times are the main concern, some participants also raised concerns with inconsistency in service and in the answers provided by agents.
Once they got through, participants typically described the agents as courteous, professional and competent. Some reported that the person they spoke to went “above and beyond” in some cases. This group cited examples of staff staying on the phone while helping them navigate the website to find the right form. Others feel like staff are genuine in their desire to resolve issues or answer questions.
For the most part, having to wait a long time before they reach an agent who is then competent, courteous and professional aligns with what many would expect from calling the CRA. Many seem to have become conditioned into expecting long wait times either through prior personal experience or from what they have heard from others. However, although long wait times meet their expectations, it does not mean they are acceptable to taxpayers. While they expect long wait times, they also believe this is an issue that needs improvement.
Possible solutions. When the discussion turned toward possible solutions to the challenges they encounter with client service, participants proposed some of the following:
In terms of solutions the CRA could consider to reduce taxpayers’ need to call, suggestions include:
Some feel the CRA doesn’t need to do anything since people are increasingly going online and “the next generation” will likely do everything online. Despite this evident trend, participants say the CRA should not remove existing options allowing taxpayers to reach someone with whom they can talk if and when needed.
There is very low awareness of, and no interest in, an automated phone service allowing a caller to get quick answers to general questions without having to wait to talk to an agent. Participants explained that if they are looking for general information, they would sooner use the website; and if they are calling the CRA, it is with the expectation that they will eventually speak to someone.
The idea of expanding the hours of operation of the call centre is quite popular and seen by some as an effective way of reducing wait times since there would be less of a funnel effect. Expanding call centre hours well beyond a traditional 9 to 5 window is quite appealing for those who feel the only time they have to call is during their lunch hour at work. When asked to propose what the call centre hours should be, responses were quite varied, with some preferring an early morning start (e.g., 6 am) and others preferring late evenings (e.g., to 10 pm or midnight). Many participants typically proposed 8 am to 8 pm or something similar. Some also proposed weekend hours and 24/7, especially during tax season.
Some in Atlantic Canada and Western Canada noted the importance of having time zone-sensitive hours of operation – rather than 8 to 8 EST, have it 8 to 8 irrespective of the part of the country.
Using a PIN to validate a caller’s identity over the phone instead of asking specific information related to a previous tax return is a fairly popular idea, although some are worried that they already have too many PINs and, given how rarely they call the Agency, are likely to forget or lose it. The idea of providing a PIN and answering additional questions (like their name, date of birth or social insurance number) receives mixed reactions. While some feel this was redundant or overkill, others like the extra safety precaution.
Future client service objectives. It was explained to participants that past research projects have shown that Canadians want the CRA to “work harder to help them with their tax and benefit matters.” Participants generally view this as meaning the CRA should be developing tools and resources to make it easier for taxpayers to access tax-related information – for some this means more and better online tools, whereas for others this means easier access to call centre agents. It also means the CRA would be more proactive in terms of educating taxpayers about the credits to which they are eligible, and being more cooperative and helpful in general.
Participants agree that the Agency should become more efficient. When asked what it would mean to them if the CRA were to become more efficient, most focused on call centre efficiency. In this context, efficiency is synonymous with speed. Efficiency would mean shorter wait times (under 5 minutes) when they call the CRA, and it would mean getting the right answer or advice quickly. They also explained that they are not privy to how the CRA operates, so they are not in a good position to judge how efficient the CRA is. Participants explained that as far as they could see, the Agency is efficient in its other areas of activity, including tax return processing and tax collection. What they do see and hear around them is that client services are a noteworthy area of improvement.
There does not appear to be a significant trust gap, however. Unless they see evidence to the contrary, participants trust the Agency implicitly, so participants could not easily suggest how the CRA could further earn Canadians’ trust.
Ultimately, many participants would like to be treated like a “client.” The idea of being treated like a client instead of a number or a taxpayer was even raised spontaneously in some groups without any prompting by the moderator. Participants believe that by changing its focus toward being more client-centric, the Agency would become more proactive, more solution-oriented and more focused on service. The sentiment is not unanimous, however, as a few participants in each group struggle with the notion of being treated like a client by the Agency.
SMEs and intermediaries express varying opinions about the CRA, which are largely influenced by any direct dealings with the Agency. While online services are seen as a growing strength for the Agency, the CRA’s client services receive mixed reviews. Phone wait times are the most widely mentioned area for improvement.
Overall impressions. Overall impressions of the CRA are mixed. Given the lack of direct interaction with the CRA, many business participants are fairly indifferent toward the Agency. Those with positive impressions point to the good service they received after calling in and speaking with one of the agents, who were described as helpful and friendly. Others are impressed by the website, the use of technology and the efficiency of everything online. They consider the processes related to tax return preparation and filing to be easy to use and fast.
By contrast, some are less positive in their view of the CRA, and the most common reason is unacceptable wait times on the phone. Some recall waiting an hour or two before finally getting through to someone. A few participants, either dissatisfied with the answer they obtained the first time they called or conditioned to call the CRA many times to make sure they are getting accurate information, remember being both frustrated and confused by the fact that they would receive different answers to the same question each time they called. SME participants are more likely to have negative impressions, with a few going as far to describe the CRA as “intimidating.”
Strengths and areas for improvement. All participants were asked what the CRA does well and where it could improve. Irrespective of their overall impressions of the CRA, many are able to identify areas where the CRA performs well. Many businesses and intermediaries noted that the overall tax return preparation and filing processes are getting easier to use, and online services are becoming increasingly helpful. The website and online forms were also mentioned as something they appreciate.
Conversely, wait times on the phone are the main thing that the CRA can improve, as noted in every group with these audiences. Other issues were raised only in certain groups:
Participants believe the CRA to be about the same as in recent years and in general, they haven’t improved on much, but also haven’t become worse. When participants were asked if they feel CRA listens to businesses and tax preparers, the general consensus is that there is still room for improvement in this area.
Important service attributes. All segments prioritize speed and trustworthiness when they want to interact with the Agency, especially by phone (although some view trustworthiness and reliability as interchangeable here). Those who prioritize reliability and trustworthiness do so because they want to be able to rely on the information agents provide over the phone. They want to feel confident that they are getting the right answer – and the same answer – every time they call in with a question or issue.
Ease of use is especially important when using the website. Some participants would like the website to be easier to navigate, to save them from having to call instead. Empathy is also important to some, especially those who have had problems or made errors in their taxes in the past; however, as noted in the next section, most business owners have their intermediary handle these situations. Those who highlight empathy also say that, when they receive a letter or phone in with a problem, they want the agent to be empathetic, patient and work with them as a team to resolve it.
Businesses tend to rely on a professional for their tax and accounting needs, which allows them to focus on running their business.
Business owners. Nearly all business owners have someone else do their taxes for them, and this is almost always an external tax professional. Business owners do not see it as their area of expertise and, for something as important as taxes, don’t want any mistakes so they defer to someone who does taxes for a living. For some, the fear of being audited led them to seek out a professional who can reduce that particular risk.
Similar to individual taxpayers, there is a small group of business owners who do their own taxes, and within this group, an even smaller segment who continue to prepare and file their return in paper format because that is how they’ve always done it. Otherwise, business owners are filing electronically, especially if they’re using an intermediary.
Since most business owners do not do their own tax returns (and in many cases defer to their intermediary for all dealings related to the CRA), many have not noticed whether preparing tax returns has become easier or more difficult over the past few years. Those who have noticed a difference are likely to feel the process has become easier, mostly because of improvements to tax preparation software and the continued transition by the CRA to online tools and resources.
Most business owners make payments to the CRA by cheque, mostly to maintain a paper trail and because this is what is most familiar to them. If payment instalments are expected throughout the year, this also allows them to provide post-dated cheques to their accountant/ intermediary to submit throughout the year so that they don’t have to be worried about missing a payment. There is also some use of online banking and of payments through CRA’s My Payment site. There is a general consensus that the payment methods available to them meet their needs.
Business owners do not identify many challenges dealing with the CRA.
Intermediaries. Intermediaries struggle managing their clients’ expectations with respect to the CRA. Given the lack of direct contact their clients have, expectations in terms of time and effort needed to address a CRA-related matter are sometimes inaccurate. Furthermore, when it comes time to file returns, their clients are not always organized.
Most intermediaries have not seen a noticeable change to the ease or difficulty of preparing tax returns over the past few years.
Business owners are not familiar with T4As, even though they all pay fees for services to other businesses. Intermediaries are familiar with T4As, but do not see a need for them when payments are supported by invoices; they are also opposed to making them a requirement because of the additional burden and bureaucracy involved.
Registered payroll business number. Most small businesses seem to understand the purpose of a registered payroll business number, although reported registration was moderate at best. Businesses that are sole proprietorships, that pay themselves through dividends, or have no payroll, do not believe they need this number. Nearly all intermediaries know what this number is. That said, they acknowledge that some of their business clients do not have this number. They are under the impression that they do not need to register if there is no actual payroll or if the company is very small (i.e. a micro-company). Some intermediaries in Quebec confuse this number with a Revenu Quebec number that businesses need to have for things like PST management, source deductions, etc.
There are mixed emotions regarding any future requirement that may oblige all companies, irrespective of size, to obtain a registered payroll business number. Some see the need to “get another number” as burdensome and bureaucratic. Opinions of the requirement improve considerably when businesses and intermediaries are informed that a company’s registered payroll business number would be the same as their Business Number with the CRA, but with a particular extension (e.g. RP 0001).
T4As. All businesses pay fees to other businesses for services; however, only a small number use T4As. In fact, a good number are not at all familiar with T4As. Business owners in Quebec seem more familiar with T4As – one regularly issues T4As, while another receives T4As for the services he provides (although he does not issue any himself). One participant in Alberta explained that his company was required by the province to issue T4As when obtaining building construction services.
From their end, intermediaries also confirmed that most, if not all, their business clients pay other businesses for services rendered. Although this segment was quite familiar with T4As, they were under the impression there is no requirement to issue T4As, and that they are only issued in very rare circumstances (such as cash transactions, contract workers, or services provided without support of an invoice).
Both business owners and intermediaries do not see any need to issue a T4A when services are paid using invoices. In their view, invoices are sufficient proof and a legitimate record to track “who pays what to whom.” There is also a strong feeling that it remains up to the fee recipient to declare revenues and not up to the fee payer to track who gets paid fees.
Participants in all sessions could not recall being asked by a fee recipient NOT to issue a T4A.
Accountants were quite vocal in objecting to any requirement that would have their clients issue a T4A to each of their “suppliers” that received fees in excess of $500/year. It would be seen as an unnecessary paper burden and overly bureaucratic. Many business owners are uncertain about how much effort would be needed if T4As were to be issued for all service-related suppliers – again, they would defer to their intermediary for this, since they are the ones currently issuing other slips like T4s.
Ultimately, to find out more about T4As, accountants and business owners are quite keen on interactive webinars and videos from the CRA that they could watch on their own time. They would prefer to receive a letter in the mail to bring any future requirements to their attention.
The CRA website and My Business Account/Represent a Client are considered valuable resources for business owners and intermediaries. Outside of Netfile/e-File, there is little familiarity with and use of other online services.
Method for contacting CRA. When it comes to contacting the CRA, most business owners will defer to their intermediary. Intermediaries will call for very technical questions or to discuss special circumstances like appeals, audits, reassessments, etc. Intermediaries are quite familiar with the website and will almost always try the site before calling. For the most part, SMEs and intermediaries have visited the CRA website recently; however, only some noticed the switch to Canada.ca. Some SMEs said that, while they noticed the switch, it didn’t change the website much and continues to be used pretty much the same way.
Experiences. As a rule, participants can find what they need on the website without too much trouble, either through a Google search directing them to the correct page on the CRA website, or going straight to the CRA site and searching by keyword. A few intermediaries from Atlantic Canada had some trouble with the website and found it very difficult to navigate. Their experience wasn’t as positive as other groups; their concerns included that there were too many links, being redirected a lot and that the site was not sufficiently visually appealing to make them want to stay and explore it. Conversely, SMEs from Western Canada and Quebec found the site to be easy to navigate, as well as fairly clear and concise.
Only some of the participants have used Web Forms, while many have not heard of them. Those who have used them had good experiences. Web Forms have been used for issuing T4As, remittance reports and filling out forms for small businesses/business licences.
Almost all business owners have heard of My Business Account and all intermediaries have heard of the Represent a Client portal. Only some business owners actually use My Business Account, typically sparingly and on an as needed-basis. Their experience has been mostly positive: they find it quick and easy to use, more relevant to their business than the general website information, and useful for checking up on their business and payroll. One intermediary explained it makes their clients feel more secure by having a convenient login and access to business information. A few participants raised the registration process as a challenge, describing it as somewhat burdensome – especially the two-step process of signing up.
Other online services. In terms of other online services available from the CRA, the most widely recognized and used are Netfile and e-File. Most participants have heard of or used Netfile or e-File, and think it is a great service. A few people mentioned hearing about BizApp and wanting to try it, but have not yet done so. There is little to no awareness of the other services available. Even though awareness of other online CRA services is negligible, participants believe the Agency should be developing these tools and advertising them more widely.
Overall, almost all participants are interested in educational strategies like YouTube videos and webinars. Most business participants already watch instructional videos for professional development and to help them become better business operators. That being said, there was no awareness among either business participants or intermediaries that the CRA has a YouTube channel. Once told about the channel, there were mixed reactions to watching CRA videos through this medium, with some participants preferring webinars that allow them to ask questions in real-time.
Those who would watch instructional videos think they would be great to help them develop their general business knowledge, but would want to make sure the channel was legitimate before learning from the videos. In fact, a few participants in Quebec stressed that they would doubt the legitimacy of something tax-related on YouTube, and by extension, feel the CRA and YouTube are not an intuitive fit. They would not even think of going to YouTube to find CRA-related content and would prefer to source it directly from the CRA website.
Although agents are described as professional and courteous, the wait times to reach one are considered unacceptable. Business owners, and especially intermediaries, feel they cannot afford to wait and should have more direct access to agents with greater expertise. Intermediaries recognize and appreciate improvements to any aspect of their interactions with the CRA that allow them to save time and be self-sufficient. They consider themselves experts and want to be treated that way by the CRA.
Most participants have interacted with the CRA at some point other than for sending in their tax returns. As noted earlier, businesses will defer to their intermediaries when it comes to interactions with the CRA that are outside of typical transactions such as payroll and GST/HST payments
Automated phone service. Most participants, especially intermediaries, have used the automated phone service. While some people find it efficient and useful for general questions, most describe it as frustrating. A common source of frustration is pushing the wrong button and having to start the process all over again. Many participants also feel that the automated phone service could only address general questions and that, in those situations, they would rather search online where they could read the answer at their own pace and re-read if they wanted. It also saves them the hassle of having to write down the information they are hearing.
If the answer is not on the website or their question is too specific, they would prefer calling in and talking to someone rather than using an automated service.
Opinions of CRA service. When asked to give a word to describe their most recent interaction with the CRA, the most common negative word is “frustrating”. Some of the other negative words used are:
Participants find the wait times on the phone, or being “on hold”, to be very long before being able to talk to someone. There is also some frustration with the reliability of answers – for instance, one participant used the term “interesting” to describe her latest interaction because she had called a few times with the same question and got different answers every time. This is a common problem that was brought up in most groups.
The most common positive word is “helpful”. Some other positive words used are:
Participants looking to resolve an issue found the CRA agents with whom they spoke to be very helpful and informative in their answers. One person even described the interaction as “teamwork” because together, the two of them were able to come up with the best solution to the issue at hand. Professionalism during calls is also a common theme – whether the interaction is positive or negative, participants recognize that agents always uphold a level of professionalism. Intermediaries tend to be more critical of the competency of agents – they are more likely to believe greater technical training is needed, or, they should have more direct access (as intermediaries) to more experienced and knowledgeable staff. On a related note, business owners and intermediaries want “case managers” that they can call directly. They don’t believe they should be getting the same type of call centre agents as Canadian taxpayers who are calling in with far less knowledge about tax-related matters.
In terms of their expectations, most people have fairly low expectations of the service they would receive. This is often due to past experience when calling in, or because they are contacting a government department, which is expected to be slow and inefficient. People would often be surprised with great service – for instance, if an agent is reached within five minutes and the issue or question was clearly and competently addressed, this would almost certainly exceed expectations.
The “expectation bar” isn’t always set low – some have high expectations of the Agency because they believe that, as professionals, CRA agents should be able to provide the help that people need.
Potential service changes. In terms of the optimal hours of operation for CRA call centres, opinions vary depending on location. People from Western Canada are under the impression that the call centres are in Ontario and would rather have them align with regular business hours in Alberta. Most groups across the country would prefer the call centres stay open longer into the evening so that they are available after work. Most also recognize that there is a trade-off to having longer hours of operation – some would not want the hours to expand too much since it costs tax dollars. Many like the idea of longer hours during tax season, and having agents available as late as 8 p.m. during other parts of the year.
There is limited support for the use of a PIN when calling into the CRA. Most feel it would be another number to forget and easier for unauthorized individuals to access their information. Participants are comfortable with the current approach, explaining they feel secure knowing these questions are asked to confirm their identity.
Future client service objectives. It was explained to participants that past research projects have shown that Canadians want the CRA to “work harder to help them with their tax and benefit matters.” Participants feel the CRA could best demonstrate how it is working hard through advertising that showcases how they are available to help Canadian taxpayers. They further explained that there are seminars and webinars that people are not aware of, and no one knows about the YouTube channel – and that these are the types of things that should be promoted. Some other suggestions include:
As a rule, the CRA is seen as fairly efficient, especially in terms of processing tax returns. A few participants feel, though, that efficiency could be improved in terms of client service. It was suggested that agents should have access to a call log (that allows the agent to pull up a record of past interactions and conversations) which would lead to less time on the phone for everyone, shorter wait times, fewer instances where the caller is redirected to different departments, and generally less caller frustration from having to re-explain their story every time they call. The CRA could also improve service by guiding citizens through solutions rather than just giving generic answers.
The CRA is viewed as trustworthy. They may not always be efficient or client-focused, but participants do not have any reason to believe that they are not trustworthy.
Environics Research conducted a series of focus groups with members of the general population, tax intermediaries and decision-makers at small and medium enterprises between January 31 and February 14, 2019.
General population. Two in-person sessions were conducted in each of Mississauga, Calgary, Montreal and Halifax. In each location, one session was conducted with lower and middle income Canadians and one session was conducted with higher income Canadians. High income was defined as an individual with an annual income over $75,000 or a household with a combined annual income over $100,000.
Businesses and tax intermediaries. Five telephone groups were conducted with SMEs in Ontario, Western Canada (BC, AB, SK, MB) and Quebec (French). One telephone group was held with tax intermediaries in Quebec (French). Tax intermediaries were defined as a person who works with small business clients (<100 employees) on tax-related or payroll matters.[3] Participants for the business groups were decision-makers or involved in decisions on tax-related matters, payroll, GST/HST preparation, or bookkeeping at small and medium enterprises (<100 employees). Acceptable job titles included:
Schedule. The qualitative sessions were distributed as follows:
| Date and time | Group Composition |
| January 31, 5:30 p.m. ET | Low/Middle income – Mississauga, Ontario |
| January 31, 7:30 p.m. ET | Higher income – Mississauga, Ontario |
| February 4, 5:30 p.m. MT | Low/Middle income – Calgary, Alberta |
| February 4, 7:30 p.m. MT | Higher income – Calgary, Alberta |
| February 6, 5:00 p.m. ET | SME decision-makers – Eastern Canada |
| February 6, 7:00 p.m. ET | SME decision-makers – Eastern Canada |
| February 7, 6:30 p.m. ET | SME decision-makers – Western Canada |
| February 7, 8:30 p.m. ET | SME decision-makers – Western Canada |
| February 11, 5:30 p.m. ET | Low/Middle income – Montreal, Quebec |
| February 11, 7:30 p.m. ET | Higher income – Montreal, Quebec |
| February 12, 5:30 p.m. AT | Low/Middle income – Halifax, Nova Scotia |
| February 12, 7:30 p.m. AT | Higher income – Halifax, Nova Scotia |
| February 14, 5:30 p.m. ET | SME decision-makers –Quebec |
| February 14, 7:30 p.m. ET | Tax intermediaries –Quebec |
The groups lasted approximately 120 minutes, and consisted of between 7 and 9 participants (out of 9 people recruited) for each general population session and 6 to 7 participants (out of 7 people recruited) for the business and tax intermediary groups.
CRA developed the recruitment screeners, which were reviewed and revised by Environics prior to finalizing. General population participants were screened to ensure they were invited to the appropriate session according to household income; these participants were also screened to ensure the groups included a mix of gender, education levels and ages, and that they would be comfortable voicing their opinions in front of others. Normal focus group exclusions were in place (marketing research, media, and employment in the federal government, and recent related focus group attendance). Participants in the general public groups were offered a $100 honorarium as a token of appreciation for their time. SME and tax intermediary participants were offered an incentive of $150. All groups were video and/or audio recorded for use in subsequent analysis by the research team - during the recruitment process and at the session sign-in, participants were asked to consent to such recording.
Two senior researchers were used to moderate all sessions, as follows:
All qualitative research work was conducted in accordance with accepted professional standards and applicable legislation (The Personal Information Protection and Electronic Documents Act, or PIPEDA).
Qualitative research provides insight into the range of opinions held within a population, rather than the weights of the opinions held, as would be measured in a quantitative study. The results of this type of research should be viewed as indicative rather than projectable.
Environics conducted a telephone survey with 1,600 adult residents of Canada, from January 23 to February 16, 2019. A survey of this size will yield results which can be considered accurate to within +/- 2.4 percentage points, 19 times out of 20. Margins of error are larger for subgroups of the population.
In addition, Environics conducted an online survey with 318 decision-makers at SMEs and 303 tax intermediaries, from January 24 to 30, 2019. Environics obtained the business sample from our trusted partner, Dynata (previously Research Now). As the sample was sourced from an online panel, it represents a non-probability sample and no margin of error can be applied to the results.
The general population telephone survey was conducted with adult Canadians (18 years of age or older) and used an industry-standard “most recent birthday” selection technique to identify a respondent. Standard quotas were set for age and gender. The survey was conducted using both cell phone (51%) and landline numbers (49%). The sample was stratified by region to allow for meaningful coverage of lower population areas:
| Region | Sample Size | Margin of error* |
| Atlantic Canada | 175 | +/- 7.4 |
| Quebec | 375 | +/- 5.1 |
| Ontario | 525 | +/- 4.3 |
| Prairies/NWT/Nunavut | 127 | +/- 8.7 |
| Alberta | 198 | +/- 7.0 |
| B.C./Yukon | 200 | +/- 6.9 |
| CANADA | 1,600 | +/- 2.45 |
* In percentage points, at the 95% confidence level
The business and tax intermediary study sample set regional quotas for each of the two types of organizations. Online survey results are not weighted.
| Region | Tax intermediary | Businesses | Total |
| Atlantic Canada | 21 | 22 | 43 |
| Quebec | 69 | 70 | 139 |
| Ontario | 103 | 114 | 217 |
| Western Canada | 101 | 109 | 210 |
| National/multiple location | 6 | 2 | 8 |
| Not stated | 3 | 1 | 4 |
| TOTAL | 303 | 318 | 621 |
The questionnaires were designed by the CRA and incorporated tracking questions from previous surveys. Environics reviewed the questionnaires to ensure the design was appropriate and met the budgeted length. Both general population and business questionnaires are included in Appendix E. The telephone survey averaged 14 minutes to deliver; the online business survey averaged 14.5 minutes.
For the general population survey, Environics conducted an initial pre-test of 26 interviews (12 English, 14 French) on January 23 and recordings were audited by Environics staff. These interviews included standard Government of Canada pre-test probing questions. As the survey ran longer than budgeted, the CRA identified a small number of questions for deletion, and these changes were implemented prior to the full survey launch. The pre-test interviews were retained as the question deletions did not substantially impact the results.
For the online survey, a soft launch was conducted on January 24, with a total of 91 completed interviews (67 English, 24 French). These interviews also included standard Government of Canada pre-test probing questions. No issues were identified and the survey proceeded the next day.
The telephone interviewing was conducted by Elemental Data Collection (EDCI) using Computer Aided Telephone Interviewing (CATI) technology. Field supervisors were present at all times to ensure accurate interviewing and recording of responses. A minimum of ten percent of each interviewer’s work was unobtrusively monitored for quality control in accordance with industry and government standards.
Data analysts programmed the questionnaire in CATI then performed thorough testing to ensure accuracy in set-up and data collection. This validation ensured that the data entry process conformed to the survey's basic logic. The CATI system handles sampling dialling, quotas and questionnaire completion (skip patterns, branching, and valid ranges). The system also ensures that callbacks are conducted in a timely manner. No number is called twice in a two-hour period. Callbacks are conducted on different days of the week and at different times of the day (i.e. morning, afternoon). This system ensures all scheduled appointments are kept, maximizing the response rate and sample representativeness. Up to eight callbacks were made to reach each household selected into the sample.
The online survey was conducted by Environics and hosted on Canadian servers.
All research work was conducted in accordance with the standards established by federal government Public Opinion Research (POR) requirements, as well as applicable federal legislation (Personal Information Protection and Electronic Documents Act, or PIPEDA).
The response rate for the general population telephone survey was four percent. This is calculated as the number of responding participants (completed interviews plus those disqualified because of survey requirements and quotas being filled), divided by unresolved numbers (e.g., busy, no answer) plus non-responding households or individuals (e.g., refusals, language barrier, missed callbacks) plus responding participants [R/(U+IS+R)]. The disposition of all contacts is presented in the following table:
| TOTAL | Landline | Cell | |
| Total Numbers Attempted | 86,131 | 20,902 | 65,229 |
| Out-of-scope - Invalid | 45,832 | 6,981 | 38,851 |
| Unresolved (U) | 21,051 | 4,811 | 16,240 |
| No answer/Answering machine | 21,051 | 4,811 | 16,240 |
| In-scope - Non-responding (IS) | 3,244 | 1,151 | 2,093 |
| Language barrier | 434 | 174 | 260 |
| Incapable of completing (ill/deceased) | 129 | 94 | 35 |
| Callback (Respondent not available) | 2,681 | 883 | 1,798 |
| Total Asked | 16,004 | 7,959 | 8,045 |
| Refusal | 14,035 | 6,950 | 7,085 |
| Termination | 261 | 164 | 97 |
| In-scope - Responding units (R) | 1,708 | 845 | 863 |
| Completed Interview | 1,600 | 790 | 810 |
| NQ - Quota Full | 37 | 33 | 4 |
| NQ - Age | 71 | 22 | 49 |
| Refusal Rate | 89% | 89% | 89% |
| Response Rate | 4% | 6% | 3% |
| Incidence | 94% | 93% | 94% |
| Survey Length (minutes) | 14 | 13 | 15 |
The participation rate for the online survey of businesses and tax intermediaries was 24 percent. The completion results are presented in the following table.
Contact disposition
| Disposition | N |
| Total invitations (c) | 5,765 |
| Total completes (d) | 621 |
| Qualified break-offs (e) | 127 |
| Disqualified (f) | 547 |
| Not responded (g) | 4,243 |
| Quota filled (h) | 227 |
| Contact rate = (d+e+f+h)/c | 26% |
| Participation rate = (d+f+h)/c | 24% |
The table below presents a profile of the final sample, compared to the actual population of Canada (2016 Census information). As is the case with most telephone surveys, the proportion of people aged 55+ interviewed is higher than in the population; this was corrected by age weighting. The final sample also somewhat underrepresents those with high school or less education, which is also a typical pattern (e.g., older individuals and those with more education are more likely to respond to telephone surveys).
Sample profile
| Subgroup | Sample* | Canada (2016 Census) |
| Gender (18+) | % | % |
| Male | 51 | 49 |
| Female | 49 | 52 |
| Age | % | % |
| 18-34 | 19 | 27 |
| 35-54 | 30 | 34 |
| 55+ | 51 | 39 |
| Education level α | % | % |
| High school diploma or less | 28 | 35 |
| Trades/college/post sec no degree | 39 | 36 |
| University degree | 33 | 29 |
* Data are unweighted and percentaged on those giving a response to each demographic question
α Actual Census categories differ from those used in this survey and have been recalculated to correspond. Statistics Canada figures for education are for Canadians aged 25 to 64 years.
Mississauga, ON Thursday, January 31, 2019
Calgary, AB Monday, February 4
Montreal, QC (French) Monday, February 11
Halifax, NS Tuesday, February 12
Details: Recruit: 9 for 8 to 9 show per group
Honorarium: $100
Study#: XXXXX
Definitions:
Low/Middle income: If single HH income is <$75K or if multiple HH income is <$100K
High income: If single HH income is $75K+ or if multiple HH income is $100K+
Respondent’s name:____________
Respondent’s phone #: ____________(home)
Respondent’s phone #: ____________(work)
Respondent’s fax #: ____________(sent?) or
Respondent’s e-mail : ____________(sent?)
Hello, my name is ________________. I'm calling from [SUPPLIER NAME], a national public opinion research firm. First off, let me assure you that we are not trying to sell you anything. On behalf of the Government of Canada, we’re organizing a series of discussion groups to explore various issues of importance to the country.
EXPLAIN FOCUS GROUPS. About eight to nine people will be taking part, all of them randomly recruited just like you. The discussion will last no more than two hours and will take place during the evening. For their time, participants will receive an honorarium of $100. But before we invite you to attend, we need to ask you a few questions to ensure that we get a good mix and variety of people. May I ask you a few questions? This will take about 5 minutes.
[IF INDIVIDUAL DOES NOT SPEAK ENGLISH, EXPLAIN THAT THE DISCUSSION WILL BE TAKING PLACE IN ENGLISH. FRENCH DISCUSSIONS ARE BEING HELD ELSEWHERE IN THE COUNTRY. THANK AND TERMINATE.]
Participation is voluntary and individual’s decision to take part will not affect any dealings they may have with the Government of Canada. We are interested in hearing your opinions, no attempt will be made to sell you anything or change your point of view. The format is a “round table” discussion lead by a research professional. All opinions expressed will remain anonymous and views will be grouped together to ensure no particular individual can be identified.
[READ ONLY IF NEEDED:] You can contact [NAME] from Environics, the research supplier hired to conduct this study, at [PHONE NUMBER] to verify the legitimacy of this research and/or ask questions.
READ TO ALL: “This call may be monitored or audio taped for quality control and evaluation purposes.”
ADDITIONAL CLARIFICATION IF NEEDED:
If the call is audio taped, it is only for the purposes of playback to the interviewer for a performance evaluation immediately after the interview is conducted or it can be used by the Project Manager/client to evaluate the questionnaire if they were unavailable at the time of the interview – all audio tapes are destroyed after the evaluation.
S1) Do you or any member of your household work in or has retired from: READ LIST. IF "YES" TO ANY, THANK AND TERMINATE. HOWEVER, IF “YES” TO TAX PREPARATION COMPANY OR ACCOUNTING FIRM, TRY TO RECRUIT FOR SME/TAX INTERMEDIARY FOCUS GROUPS.
S2) Are you a Canadian citizen at least 20 years old who normally resides in the [XX] area?
S3) How long have you lived in [CITY]?__________TERMINATE IF LESS THAN 2 YEARS.
S4) Are you the head or co-head of your household?
S5) Have you ever attended a consumer group discussion, an interview or survey which was arranged in advance and for which you received a sum of money?
S6) When was the last time you attended an interview or group discussion?
S7) In the past 5 years, how many in-depth research interviews or discussion groups have you attended?
S8) What topics were discussed?__________(IF RELATED TO TAXATION, THANK AND TERMINATE)
ASK ALL
Q1) Could you please tell me what age category you fall in to? Are you... ENSURE GOOD MIX PER GROUP
Q2)What is your current employment status?
Q3) And what sector of the Economy do you work in? ENSURE A GOOD MIX. DO NOT READ LIST.
Q4) Including yourself, how many people above the age of 18 are there in your household?
Q5a) [IF Q4=1 ASK] Which of the following categories best corresponds to your total personal annual income, before taxes, for 2017? READ
Q5b) [IF Q4=2 ASK] Which of the following categories best corresponds to the total annual income, before taxes, of all members of your household for 2017? READ
Q6) Could you please tell me what is the highest level of education that you have attained? ENSURE GOOD MIX PER GROUP.
Q7) DO NOT ASK – NOTE GENDER. ENSURE 50-50 SPLIT
Q8) What is your ethnic background?
IN MISSISSAUGA, MONTREAL AND CALGARY: Recruit at least two per group who are of non-European descent or who are other visible minorities (i.e. Chinese or South Asian, but could include Indigenous people or Afro-Canadians as well). In Halifax, there is no minimum but it would still be desirable to have some diversity.
Invitation
Q9) Great, you qualify for one of our focus group sessions. Would you be available to attend a focus group on (DATE @ TIME)? It will last approximately 2 hours.
Q10) Participants in group discussions are asked to voice their opinions and thoughts, how comfortable are you in voicing your opinions in front of others (IF APPROPRIATE: In English/French)? Are you (read list)
Q11) Sometimes participants are asked to read text, review images or write down things during the discussion. Is there any reason why you could not participate?
TERMINATE IF RESPONDENT OFFERS ANY REASON FOR NOT BEING ABLE TO COMMUNICATE EFFECTIVELY OR TAKE PART IN THE DISCUSSION IN ANY WAY, SUCH AS SIGHT OR HEARING PROBLEM, A WRITTEN OR VERBAL LANGUAGE PROBLEM.
ALSO TERMINATE IF YOU HAVE ANY CONCERNS ABOUT PARTICIPANTS’ ABILITY TO BE UNDERSTOOD IN THE LANGUAGE TO BE USED DURING SESSION.
Q12) As I mentioned earlier, the group discussion will take place the evening of, DATE @ TIME for 2 hours and participants will receive $100 for their time. Would you be willing to attend?
Q13) There may be some people from the Government of Canada who have been involved in this project observing the session. However, they will not take part in the discussion in any way, and they will not be given your name. Is this acceptable to you?
Q14) The session will be audio-recorded. These recordings are used to help with analyzing the findings and writing the report. Your name will not appear in the research report. Is this acceptable to you?
Great! 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:
We ask that you arrive fifteen minutes early to be sure you find parking, locate the facility and have time to check-in with the hosts. The hosts will be checking respondents’ identification prior to the group, so please be sure to bring some personal identification with you (for example, a driver’s license). If you require glasses for reading, make sure you bring them with you as well.
As we are only inviting a small number of people, your participation is very important to us. If for some reason you are unable to attend, please call us so that we may get someone to replace you. Please do not arrange for your own replacement. You can reach us at [NUMBER] at our office. Please ask for [NAME]. Someone will call you the day before to remind you about the discussion.
So that we can call you to remind you about the focus group or contact you should there be any changes, can you please confirm your name and contact information for me? [READ INFO WE HAVE AND CHANGE AS NECESSARY.]
First name__________
Last Name_________
Email_________
Day time phone number_________
Night time phone number_________
If the respondent refuses to give his/her first or last name or phone number, please assure them that this information will be kept strictly confidential in accordance with the privacy law and that it is used strictly to contact them to confirm their attendance and to inform them of any changes to the focus group. If they still refuse, THANK & TERMINATE.
1: Introduction to Procedures (10 Minutes)
Welcome to the focus group. We are conducting this research project for the Government of Canada, but I work for Environics Research which is a public opinion research company.
We want to hear your opinions. Feel free to agree or disagree. You don’t have to direct all your comments to me; you can exchange ideas and arguments with each other too.
There are some observers watching the session on the other side of the two-way mirror and they are part of the research team. We are also video-taping this session to help me write my report. The video will only be used internally to analyse the research and will not be released to anyone else.
I may take some notes during the group to remind myself of things also. Anything you say here will remain anonymous and any comments you make will not be linked to you by name in any reporting we do on this project. Your participation in this research will not affect any dealings you may have with the Government of Canada.
The session should last about two hours. The host/hostess will pay you your incentives at the end of the session. Please make sure your cell phones are turned off.
Let's go around the table so you can each introduce yourselves to the group. Tell us your name and a little bit about yourself, such as what kind of work you do if you work outside the home and who lives with you in your house.
2: Impressions of CRA (20 Minutes)
Tonight we are going to be speaking about the CRA, or the Canada Revenue Agency. From what you know, what does the CRA do exactly?
The Canada Revenue Agency is the Agency of the federal government responsible for such things as: the collection of income tax, administration of the GST/HST (or Goods and Services Tax), and the Canada Child Tax Benefit Program.
And what are your overall impressions of the CRA, that is the agency responsible for the administration of the tax system in Canada?
PROBE: What does the CRA do well?
What can the CRA improve upon?
Are there ways in which the CRA has improved in recent years? What?
I’m going to hand out a short exercise for you to fill out. I want you to fill it out in silence and then we will have a chance to discuss. [DISTRIBUTE HANDOUT #1 AND PROVIDE INSTRUCTIONS]. As you can see the exercise lists six different attributes and then asks you to rank (#1, #2, #3, etc.) how important each of them is in each of three channels (when dealing with CRA over the phone, when visiting CRA’s website and when receiving/sending written correspondence with the CRA).
What are the most important attributes for each service channel? [phone, web, correspondence]? Why is this important to you over anything else? And what comes next?
And what comes last? Why is this less important to you?
Now if we were to summarize, which three aspects should the CRA focus on? Do we have consensus or not? Does your top three differ based on the different channels?
3: Current Tax Filing Behaviours [25 Minutes]
Let’s talk for a few minutes about tax filing. Most people don’t like doing their taxes, but I am interested in learning a bit more about the process that you go through each year when you do your taxes.
First, I’d like to do an exercise. [DISTRIBUTE HANDOUT #2] Let’s say this person here is you and you are getting ready to prepare and file your income tax return. I would like you to write down in the thought bubble what is going through your mind at this particular moment. Take the time to think this through. Picture yourself as you’re about to embark in the preparation of your income tax return (where you are, what you are doing, thinking and feeling, etc.). We will do the exercise in silence. I know some people may be tempted to write one word like “ugh”, but I’d like you to write a complete thought.
Let’s go around the table to hear what you wrote down. [FOR EACH PARTICIPANT, TRY TO UNDERSTAND WHAT MAKES THEM FEEL THIS WAY (THE POSITIVES AND THE NEGATIVES)]
Is there anything the CRA could do to help ease some of the negative thoughts and feelings you wrote down?
Now, let’s talk about how you go about filing your taxes. Can you each tell me whether you typically prepare your tax return on your own, or whether you have someone do it for you?
IF SOMEONE DOES IT FOR YOU: Who does it for you? Why do you get them to do it?
How do you typically file your taxes? Do you do it on paper, do you file online using a tax software? Why/why not?
How do you find the process? Do you typically have a lot of information to put together, or are there relatively few items you usually need to collect and put together? How long does it typically take you to do your taxes?
Do you usually file your taxes on time, or submit them late? Why is that?
Do you find the process easier, about the same or more difficult in recent years? Why?
Making payments to the CRA
How often have you had to make a payment on your income tax?
When you have had to make a payment on your taxes to CRA, how have you done it (by cheque in the mail; through online banking; through My Payment using Visa Debit, Debit MasterCard, or Interac Online; by pre-authorized debit; by credit card or PayPal; in-person at a financial institution or Canada Post outlet)?
PROBE: How easy/difficult is it to do?
Likes/dislikes about different payment methods/systems?
Now, if you were looking for information about doing your taxes, where would you look first (online, call the CRA, talk to an accountant/tax preparer, etc.)? Why would you go about it this way?
4: Website and Online Services [20 Minutes]
Now, let’s talk about CRA’s website. Have any of you recently visited the CRA’s website?
As you may or may not know, the content of the CRA’s website was moved over to Canada.ca just over a year ago. You can now find tax-related information under a specific tab. Has anyone noticed this change?
IF VISITED THE CRA WEBSITE: What were you looking for? Did you find what you needed? Was it easy to find what you were looking for?
Was the information clear and easy to understand?
Was the information up-to-date?
Have you heard of My Account? If so, have you set it up? Who uses My Account and for what purpose? What’s been your experience with it?
Some of you have told me a few minutes ago that you file your taxes online. I would like to explore some of CRA’s online services for a few minutes. Which online services have you used?
PROBE:
What is your general level of satisfaction with CRA online services? Can you recall elements that work well or could be improved upon?
Overall, have online tools simplified the process? Should the CRA introduce more or less online services in the future? Like what?
5: CRA Service [40 Minutes]
Now I would like to discuss the service provided by the CRA in more detail with you. Has anyone contacted the CRA in the past year or two? [SHOW OF HANDS]
How did you contact the CRA? Was it by phone, by fax, by mail, by visiting the website, through social media, using My Account, etc.?
Without going into too many details, why did you have to contact the CRA?
PROBE: Was it to get general information? Were you seeking clarifications on information sent to you by the CRA? Other reasons?
Has anyone used the CRA’s automated phone service?
IF YES: For what purpose? How was your experience?
IF NO: The automated phone service allows a caller to get quick answers to general questions without having to wait to talk to an agent. This is all automated and you navigate through the system by pressing numbers on your phone. Would you ever consider using the automated phone service? Why or why not?
What would you like to be able to do through the automated phone service?
If something can be completed online in My Account, does it also have to be available through the automated phone service? Why do you say that?
Some people choose to call the CRA when they have a question while others may opt to search for an answer online first.
For what reason would you personally call the CRA? And what would make you search online instead of calling a CRA agent?
How else could the CRA provide its services and communications that could reduce the need for you or other Canadians to call?
On the sheet of paper in front of you, I’d like you to write down a word or two that best describe your last interaction with the CRA? Let’s do this in silence. Then we can go around the table to see what everyone wrote down.
What did you each write? Why did you say that or why did you feel this way?
Would you say this is a typical interaction with the CRA? Why/why not?
Did the service meet/exceed expectations, in terms of:
What are your expectations of the CRA when it comes to service? Do you have high expectations, low expectations or no expectations at all? Why do you say that?
Did you encounter any problem? If so, was it resolved?
Did you think it was acceptable to have to call more than once?
Did you get what you needed from that interaction? Did you have to call more than one time to get what you needed? If so, why? How did this make you feel?
What are your impressions of CRA staff in terms of their client service orientation?
PROBE: Do you get the impression that CRA’s client service focus is improving, declining or remaining about the same? (If needs improvement) What should the CRA focus on to improve the client experience?
Do you think that expanding the hours of operation of the call centres would be useful? What hours of operation would be optimal? 8am to 7pm? 8am to 8pm?
The CRA is considering using a PIN to validate a caller’s identity over the phone instead of asking specific information related to a previous tax return (IF NEEDED: currently, callers are asked to answer specific questions such as SIN, date of birth, line amount on previous tax return, etc.). What do you think of this approach to caller authentication? If you’d already acquired a PIN, would you be willing to answer additional questions like your name, date of birth or social insurance number?
Past research projects have shown that Canadians want the CRA to work harder to help them with their tax and benefit matters. What does this mean to you “working hard to help Canadians with their tax and benefit matters”?
How can the CRA demonstrate that it’s working hard to help Canadians? What can the CRA improve?
And we also heard that Canadians want the CRA to be more efficient. What does this mean to you? How can the CRA show that its operations are efficient? How can the CRA improve in that regard?
And how about when it comes to trusting the CRA, how can the CRA gain Canadians’ trust?
6: Conclusion [5 Minutes]
[MODERATOR TO VISIT BACKROOM FOR ADDITIONAL QUESTIONS]
We have covered a lot of topics today and I really appreciate you taking the time and energy to come down here and give your opinion. Your input is very important and insightful!
To conclude, I wanted to ask you whether you have any last thoughts that you want to provide to the Canada Revenue Agency (CRA).
Don’t forget to see our host/hostess as you leave the room. He/she has an envelope for you.
Thanks for your participation!
INTRODUCTION
Hello / Bonjour (pause), the Government of Canada is conducting a telephone survey on current issues of interest to Canadians. Would you prefer that I continue in English or French? (IF NEEDED: Je vous remercie. Quelqu'un vous rappellera bientôt pour mener le sondage en français.)
My name is _______ of [SUPPLIER NAME], the company hired to do the survey. The survey takes about 15 minutes and is voluntary and completely confidential. Your answers will remain anonymous. If at any time during the survey you would prefer not to answer a specific question, you are allowed to do so. May I continue?
IF NEEDED: Your decision to participate is voluntary and will in no way affect your relationship with the Government of Canada. This call may be monitored or recorded for quality control purposes only. The information provided will be administered according to the requirements of the Privacy Act.
IF NEEDED: If you have any questions regarding this survey or would like to verify the legitimacy of this research, you can contact [NAME] at [PHONE NUMBER].
S1. May I please speak to a member of the household who is 18 years of age or older who has had the most recent birthday? Would that be you? [IF THAT PERSON IS NOT AVAILABLE ARRANGE A CALLBACK]
S2. Your participation in this survey is voluntary, but would be extremely helpful. Would you be willing to take part in this survey? We can do it now or at a time more convenient for you.
IF CELLPHONE SAMPLE ASK S3 AND S3a:
S3. Are you in a safe place to talk – for example, not driving a vehicle?
S3a. At home, do you have a traditional telephone line in addition to a cellphone?
S4. In which province or territory do you live?
B. Overall Perceptions of the CRA
B1. The Canada Revenue Agency is the agency of the federal government responsible for such things as:
[MAN, SASK, ALTA, BC, YUKON, NORTHWEST TERRITORIES AND NUNAVUT: the collection of income tax, the administration of the GST (or Goods and Services Tax) and the Canada Child Benefit program]
[QUEBEC ONLY: the collection of federal income tax and the administration of the Canada Child Benefit program]
[IN ATLANTIC PROVINCES, ONT: the collection of federal income tax, the administration of the GST/HST and the Canada Child Benefit program]
READ: Throughout this survey, we will refer to the Canada Revenue Agency as the CRA.
How would you rate the overall performance of the CRA? Please use a scale from 0 to 10, where 0 means “terrible” and 10 means “excellent”.
B2. Why do you rate the performance of the CRA as (RESPONSE FROM B1) out of 10? PROBE: Any other reason? (RECORD RESPONSE, ACCEPT MULTIPLE RESPONSES)
B3. I would now like you to rate the CRA on a series of statements. For each one, please tell me whether you agree or disagree using a scale of 0 to 10, where 0 means “completely disagree” and 10 means “completely agree”. [ROTATE STATEMENTS. REPEAT SCALE AS NECESSARY]
(IF ASKED: We are asking for your opinion based on your general impressions of the CRA, whether from personal experience, what you have seen, read or heard.)
C. Experience with the CRA – Income Tax Filing
I would now like to ask you about your experiences as a taxpayer.
[READ IF NECESSARY, ANY PAUSE IN RESPONDING IN THIS SECTION: Please be reminded that these questions are for research purposes only. Your answers are appreciated and will help us improve Canadians’ filing experiences with the CRA.]
C1. Have you sent in your personal [QUEBEC ONLY: federal] income tax return for 2017?
[IF ASKED: This would be the tax return you filed for the income you earned in 2017, which was due April 30th, 2018.]
[IF “YES” AT C1, READ:] The following set of questions will focus on your 2017 taxes.
C2. Did you prepare your 2017 tax return on your own, or did you receive help from someone else? (USING TAX SOFTWARE DOES NOT COUNT AS RECEIVING HELP)
C3. [IF “RECEIVED HELP” AT C2] From whom did you get help? [READ CATEGORIES ONLY IF NECESSARY; CODE MORE THAN ONE IF MENTIONED; INCLUDE PEOPLE WHO GAVE ADVICE]
C4a. How was your tax return sent in? [IF NEEDED: That is, for example, was it sent in by mail or online?]
ACCEPT ONE RESPONSE ONLY. DO NOT READ LIST.
D. Experience with the CRA – Contacts
D1. In the last 12 months, have you contacted the CRA, other than for sending in personal or business tax returns? (CONTACT INCLUDES SEEKING INFORMATION; BUSINESS REFERS TO CORPORATE, GST/HST, OR PAYROLL)
D2A. In which way did you most recently contact the CRA? (READ LIST – CLARIFY AS NECESSARY; ACCEPT ONE RESPONSE ONLY; CONTACT INCLUDES SEEKING INFORMATION)
[ASK SM1 IF D2A=1 “By telephone”]
SM1. Did you have any problems accessing the CRA during your most recent contact by phone?
SM2. (IF “YES” AT SM1, ASK SM2) What problem(s) did you encounter? PROBE: Anything else? (DO NOT READ LIST. ACCEPT MULTIPLE RESPONSES)
ASK D3 IF D2A=1, 2 or 4]
D3. Was the purpose of your MOST RECENT contact to…? (ROTATE RESPONSE CATEGORIES 01 TO 07) (READ LIST – ACCEPT MULTIPLE RESPONSES)
[ASK SM3 IF D2A=1, 2 or 4]
SM3. Was this most recent contact with the CRA concerning: (ROTATE RESPONSE CATEGORIES 01 TO 05) (READ LIST; CODE MORE THAN ONE IF APPLICABLE)
[ASK SM4 IF D2A=1 “By telephone”]
SM4. How satisfied are you with the amount of time it took to get service during this most recent contact by phone? Please use a scale from 0 to 10 where 0 means “completely dissatisfied” and 10 means “completely satisfied”.
SM5. (IF “TELEPHONE” AT D2A) Using a scale from 0 to 10, where 0 means “not at all knowledgeable” and 10 means “extremely knowledgeable”, how would you rate the level of knowledge of the CRA’s employee(s) you spoke to?
[ASK D4 IF D2A=1, 2 or 4]
D4. How satisfied are you with the overall quality of the service you received when you last contacted the CRA by (RESPONSE FROM D2A)? Please use a scale from 0 to 10, where 0 means “completely dissatisfied” and 10 means “completely satisfied”.
D5. (IF “TELEPHONE” AT D2A) Did you get what you needed from the CRA on this particular occasion?
SM6. (ASK IF “YES” TO D5) Did you have to call more than once to get what you needed?
SM7. (IF “TELEPHONE” AT D2A) Following your most recent contact with the CRA by phone, to what extent do you agree or disagree with the following statements? Please use a scale from 0 to 10 where 0 means “completely disagree” and 10 means “completely agree”. [ROTATE STATEMENT]
SM8. (IF “TELEPHONE” AT D2A) And to what extent would you say the service you received met your expectations? Please use a scale of 0 to 10 where 0 means “not at all” and 10 means “completely”.
[ASK ALL RESPONDENTS]
SM10. I would like to read you a list of situations where you may have to deal with the CRA. For each one, please tell me how you would PREFER to receive service or information. (ROTATE STATEMENTS)
(FOR EACH STATEMENT: ROTATE RESPONSE LIST 01 TO 05; READ LIST AS NECESSARY, ACCEPT ONLY ONE RESPONSE)
SM11. If the CRA needed to send you information, would you prefer to receive…? (READ LIST. ACCEPT ONLY ONE RESPONSE)
SM12. If you had a disagreement with the CRA about your taxes, how confident are you that you would be able to get it resolved? Please use a scale from 0 to 10 where 0 means “not at all confident” and 10 means “extremely confident”.
SM14. I will now read you a few statements. For each one, tell me to which extent you agree or disagree using a scale from 0 to 10, where 0 means “completely disagree” and 10 means “completely agree”. (RANDOMIZE STATEMENTS. MAKE NOTE TO INTERVIEWER TO CLEARLY READ EACH STATEMENT.)
D6. Based on your experience, would you say the level of 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 business? [INTERVIEWER: INCLUDES ALL TYPES, SUCH AS BANKS, CREDIT UNIONS, INSURANCE COMPANIES]
D7. And compared to two or three years ago, would you say that the level of service provided by the CRA is better, about the same, or worse?
E. CRA WEB SITE AND SECURE PORTAL
E1.In the past 12 months, have you visited the tax pages of the Canada.ca website to search for information on tax-related matters?
[IF E1=YES ASK E2]
E2. I will now read you a couple of statements about the tax pages of the Canada.ca website. For each one, please tell me whether you agree or disagree using a scale from 0 to 10, where 0 means “completely disagree”, and 10 means “completely agree”. [ROTATE STATEMENTS.]
E3. Have you registered with the CRA’s My Account online service? [READ IF NEEDED:] My Account is an online service that allows you to track your refund, view or change your return, check your benefit and credit payments, view your RRSP limit, set up direct deposit, and receive online mail among other things.
[IF E3=YES ASK E4]
E4. For each of the following statements about My Account, please tell me whether you agree or disagree, using a scale of 0 to 10 where 0 means “completely disagree” and 10 means “completely agree”. [ROTATE STATEMENTS.]
F. Respondent Profile
To finish up, I would like to ask you a few questions about you and your household for statistical purposes only. Please be assured that all of your answers will remain completely confidential.
F1. With which gender do you identify? (DO NOT READ LIST; ACCEPT ONE RESPONSE ONLY)
F2. What is the highest level of education that you have completed? (DO NOT READ LIST; ACCEPT ONE RESPONSE ONLY)
F3. In what year were you born?
F4. How long have you lived in Canada? (ACCEPT ONE RESPONSE ONLY)
F5. Which of the following categories best describes your current employment status? Are you: (READ LIST IN SEQUENCE – STOP ONCE RESPONDENT CONFIRMS CATEGORY; ACCEPT ONE RESPONSE ONLY)
F6. What is your primary source of income? (READ LIST IN SEQUENCE – STOP ONCE RESPONDENT CONFIRMS CATEGORY – IF MORE THAN ONE, ASK FOR LARGEST SOURCE; ACCEPT ONE RESPONSE ONLY)
F7. Please tell me which of the following categories best represents your 2017 total household income, before taxes? (READ LIST – STOP ONCE RESPONDENT CONFIRMS CATEGORY; ACCEPT ONLY ONE RESPONSE)
F8. Do you identify as Indigenous, that is, First Nations (status or non-status), Inuk or Métis? (NOTE: INDIGENOUS ASKED SEPARATELY, IN LINE WITH STATISTICS CANADA APPROACH)
F9. Do you consider yourself a member of a visible minority group? [NOTE FOR INTERVIEWER IF ASKED: This refers to a person who is non-white in colour or race, regardless of place of birth.]
F10. And finally, to better understand how results vary by region, could you please provide the first three digits of your postal code?
That concludes the survey. We thank you very much for taking the time to participate, it is greatly appreciated.
Eastern Canada (ON or Atlantic provinces) Wednesday February 6, 2019
Western Canada (BC, AB, SK or MB) Thursday February 7
Quebec (French) Thursday February 14
Details: Recruit: 7 for 6 to 7 show per group
Honorarium: $150
Study#: XXXXX
Definitions:
SME Decision-maker: fewer than 100 employees, has sole/shared decision-making responsibilities and deals with the CRA
Tax Intermediary: fewer than 100 employees and is a tax intermediary.
Respondent’s name:____________
Respondent’s phone #: ____________(home)
Respondent’s phone #: ____________(work)
Respondent’s fax #: ____________(sent?) or
Respondent’s e-mail : ____________(sent?)
Introduction
*** READ THE APPLICABLE INTRO***
INTRO IF RECRUITING RANDOMLY:
Hello, my name is __________. I'm calling from [SUPPLIER NAME], a national public opinion research firm. First off, let me assure you that we are not trying to sell you anything. On behalf of the Government of Canada, we’re organizing a series of discussion groups to explore various issues of importance to the country.
We are looking to speak to tax-intermediaries who are individuals who work with small business clients on tax-related or payroll matters. Would you be this person?
A. We are also looking to speak to someone who has shared or sole decision making responsibilities in your organization. Would you be this person?
B. EXPLAIN FOCUS GROUPS. About six to seven people will be taking part, all of them randomly recruited just like you. The discussion will last no more than two hours and will take place during the evening. For their time, participants will receive an honorarium of [SME: $225 / INTERMEDIARY: $250]. But before we invite you to attend, we need to ask you a few questions to ensure that we get a good mix and variety of people. May I ask you a few questions? This will take about 5 minutes.
INTRO IF RECRUITING FROM LIST OF NAMES:
Hello, my name is ___________. I'm calling from [supplier name], a national public opinion research firm. First off, let me assure you that we are not trying to sell you anything. On behalf of the Government of Canada we’re organizing a series of discussion groups to explore various issues of importance to the country. Can I speak with/am I speaking with ____(CHECK NAME ON THE COMPUTER SCREEN).
We are looking to speak to tax-intermediaries who are individuals who work with small business clients on tax-related or payroll matters as well as sole or shared decision makers within organizations.
EXPLAIN FOCUS GROUPS. About eight to ten people will be taking part, all of them randomly recruited just like you. The discussion will last no more than two hours and will take place during the evening. For their time, participants will receive an honorarium of [SME: $225 / INTERMEDIARY: $250]. But before we invite you to attend, we need to ask you a few questions to ensure that we get a good mix and variety of people. May I ask you a few questions? This will take about 5 minutes.
[IF INDIVIDUAL DOES NOT SPEAK ENGLISH, EXPLAIN THAT THE DISCUSSION WILL BE TAKING PLACE IN ENGLISH. FRENCH DISCUSSIONS ARE BEING HELD ELSEWHERE IN THE COUNTRY. THANK AND TERMINATE.]
C. Participation is voluntary and individual’s decision to take part will not affect any dealings they may have with the Government of Canada. We are interested in hearing your opinions, no attempt will be made to sell you anything or change your point of view. The format is a “round table” discussion lead by a research professional. All opinions expressed will remain anonymous and views will be grouped together to ensure no particular individual can be identified.
[READ ONLY IF NEEDED:] You can contact [NAME] from Environics, the research supplier hired to conduct this study, at [PHONE NUMBER] to verify the legitimacy of this research and/or ask questions.
READ TO ALL: "This call may be monitored or audio taped for quality control and evaluation purposes."
ADDITIONAL CLARIFICATION IF NEEDED:
1a) Do you or any member of your household work in or has retired from: READ LIST. IF "YES" TO ANY, THANK AND TERMINATE
1b) DO NOT ASK – NOTE GENDER. ENSURE 50-50 SPLIT
1c) Approximately how many employees, including yourself, does your company have? Please think of all full-time and permanent part-time personnel, from all locations or branches if more than one exists. ENSURE GOOD MIX PER GROUP
1d) Do you have sole or shared responsibilities in your organization for matters related to taxes, payroll, GST/HST preparation or bookkeeping? [AN OWNER WHO OVERSEES THE WHOLE ORGANIZATION WOULD QUALIFY HERE. PLEASE ENSURE THAT THE GROUPS ARE NOT COMPRISED ONLY OF ACCOUNTANTS AND BOOKKEEPERS.]
1d a) What is your job title ? (if acceptable job titles – Go to 1e)
[Small and medium-sized businesses (fewer than 100 employees) – include decision-makers or those involved in decisions related to tax matters, payroll, GST/HST preparation, or bookkeeping. Acceptable job titles include:]
1e) Do you personally deal with the Canada Revenue Agency (CRA) or does this fall under someone else’s responsibilities?
1f) Are you a tax intermediary, that is, someone who works with small business clients on tax-related or payroll matters? For this study, small businesses are defined as firms with fewer than 100 employees. (IF NEEDED: For example, people working at H&R Block, accounting firms, etc.)
INTERVIEWER NOTE:
Respondent qualifies as follows:
SME Groups 1,3,5: fewer than 100 employees (Q1c=1-5), has decision-making responsibilities (Q1d=1) and deals with the CRA (Q1e=1) or maximum 2 where someone else deals with CRA (Q1e=2).
Tax Intermediary Groups 2,4,6: fewer than 100 employees (Q1c=1-5) and is a tax intermediary (Q1f=1).
*If a respondent qualifies for both, place them in the Tax Intermediary Group.
2) Before we ask you further qualification questions, would you be available to attend a focus group on on [Date @ Time]? Remember that this discussion will take place over the phone. It will last no more than 2 hours, and as mentioned, you would be receiving $150.00.
3) Participants in group discussions are asked to voice their opinions and thoughts, how comfortable are you in voicing your opinions in front of others (IF APPROPRIATE: In English/French)? Are you (read list)
TERMINATE IF RESPONDENT OFFERS ANY REASON FOR NOT BEING ABLE TO COMMUNICATE EFFECTIVELY OR TAKE PART IN THE DISCUSSION IN ANY WAY, SUCH AS SIGHT OR HEARING PROBLEM, A WRITTEN OR VERBAL LANGUAGE PROBLEM.
ALSO TERMINATE IF YOU HAVE ANY CONCERNS ABOUT PARTICIPANTS’ ABILITY TO BE UNDERSTOOD IN THE LANGUAGE TO BE USED DURING SESSION.
4a) Have you participated in a focus group before? A focus group brings together a few people in order to know their opinion about a given subject.
4b) When was the last time you attended an interview or group discussion?
4c) In the past 5 years, how many in-depth research interview or discussion groups have you attended?
Invitation:
As I mentioned earlier, the group discussion will take place the evening of, DATE @ TIME for 2 hours and participants will receive $100 for their time. Would you be willing to attend?
Eastern Canada (ON or Atlantic provinces) Wednesday February 6, 2019
Western Canada (BC, AB, SK or MB) Thursday February 7
Quebec (French) Thursday February 14
We ask that you join the conference call 10 minutes prior to the start of the session. Are you able to do this 10 minutes prior to the session?
The session will be recorded. These recordings are used to help with analyzing the findings and writing the report. Neither your name nor the name of your organization will appear in the research report. Do you consent to this recording?
The conference line is 1-866-962-9051; enter code 6875964#
As we are only inviting a small number of people, your participation is very important to us. If for some reason you are unable to participate, please call us so that we may get someone to replace you. Please do not arrange for your own replacement. You can reach us at [number] at our office. Please ask for [name]. Someone will also call you the day before to remind you about the discussion.
So that we can call you to remind you about the focus group or contact you should there be any changes, can you please confirm your name and contact information for me? [READ INFO WE HAVE AND CHANGE AS NECESSARY.]
First name__________
Last Name_________
Email_________
Day time phone number_________
Night time phone number_________
If the respondent refuses to give his/her first or last name or phone number, please assure them that this information will be kept strictly confidential in accordance with the privacy law and that it is used strictly to contact them to confirm their attendance and to inform them of any changes to the focus group. If they still refuse, THANK & TERMINATE.
1.0 Introduction to Procedures [10 minutes]
Welcome to the focus group. My name is [name] and I work for Environics Research which is a public opinion research company. We are conducting this research project for the Canada Revenue Agency.
We want to hear your opinions. Feel free to agree or disagree.
The session should last about an hour and a half. Since this is a conference call and we can’t see each other, please try to say your name before you speak so that we can keep track of who is speaking.
We are audio recording the session to help me write my report but whatever you say is totally confidential and anonymous and will not be attributed to you as an individual. We are interested in what you all think as a group. There may also be some people from the research team or from the CRA who are listening in on this call. Your cash incentive will be mailed to you in the next week or two.
Your participation in this research will not affect any dealings you may have with the Government of Canada or with the CRA.
Let’s go around and start with a brief introduction of everyone. Tell us your name and a little bit about yourself, such as what kind of business you are in, how big your company is and what your own job consists of.
2.0 Impressions of the CRA [20 Minutes]
Tonight, we are going to be discussing the Canada Revenue Agency or the CRA.
“The Canada Revenue Agency is the agency of the federal government responsible for such things as: the collection of income tax, the administration of the GST/HST (or Goods and Services Tax, and Harmonized Sales Tax), and the Canada Child Benefit Program.”
We are interested in talking with you tonight about the business side of your relationship with the CRA (we are conducting other focus groups about people’s personal dealings with the CRA).
What are your overall impressions of the CRA, that is the agency responsible for the administration of the tax system in Canada?
PROBE: What does the CRA do well?
What can the CRA improve upon?
Are there ways in which the CRA has improved in recent years? What?
Do you feel like the CRA is listening to [businesses / tax preparers]? Do you think their ideas are being considered by the CRA?
Do you think the CRA is making enough efforts to meet the needs of [businesses / tax preparers] like you? Is it committed to improving its processes to make things more efficient/effective/clear?
I'd like you to each write down the following six words:
As you know there are several ways that people like you might interact with the CRA. You might deal with them on the phone, you might visit the CRA’s website or you might exchange written correspondence with them.
I’d like to ask each of you which of these six attributes are most important to you when you are interacting with the CRA. It might be the same for all three ways or some of you might, for example, feel that something s very important when you are on the phone with the CRA but is much less important if you are on their website.
Now if we were to summarize, which of these attributes should the CRA focus on overall?
3.0 Current Tax Filing Behaviours [10 Minutes]
Let's talk for a few minutes about tax filing.
(SME) For your business’ tax return, do you do it yourself, or do you have someone do it for you? If someone does it for you, who is it?
If you do it yourself, do you file online or on paper? If paper, why?
What are your biggest challenges as a small business in dealing with CRA?
(Intermediary) What are the biggest challenges you observe in dealing with small business owners when it comes to taxes? Are these challenges becoming more/less pronounced over time?
And what are the biggest challenges that you face in dealing with CRA?
(Ask everyone) Do you find the process of filing taxes easier/more difficult in recent years? Why?
Can you point to processes/efforts as examples?
(SME) Making payments to the CRA
How often have you had to make a payment on your corporate income tax?
When you have had to make a payment on your taxes to CRA, how have you done it (by cheque in the mail; through online banking; through My Payment using Visa Debit, Debit MasterCard, or Interac Online; by pre-authorized debit; by credit card or PayPal; in-person at a financial institution or Canada Post outlet)?
PROBE: How easy/difficult is it to do?
Likes/dislikes about different payment methods/systems?
(Ask everyone) Now, if you were looking for information about doing your business/client’s taxes, where would you look first (online, call the CRA, talk to an accountant/tax preparer, etc.)? Why would you go about it this way?
4.0 B2B Fees for Service Initiative [10 Minutes]
SMEs: I’d like to talk a bit more about your business. Some of you are self-employed and others mentioned that you work for an organization that counts a number of employees. Do you know if your organization has a registered payroll business number?
Intermediaries: I’d like to talk a bit more about your inter-business reporting. Do your clients all have a registered payroll business number? IF “NO”: Why don’t they have a registered payroll business number?
Everyone: If there was an obligation down the road for all businesses, no matter their size, to get a registered payroll business number, how would you feel about that?
Does your business/your clients businesses ever pay fees for services provided by another business or by an individual who is not an employee? Examples of this would include if you hire an accounting firm or a lawyer or a consultant etc… to do some work for you. [NB: A fee is any consideration or charge for labour or services, whether monetary, in kind, or a combination thereof]. IF “YES”, How often is this the case?
And does your business/your clients ever receive fees for services provided to another business? IF “YES” How often is this the case?
Did you know that you and your clients have an obligation to issue a T4A slip when you make a payment of fees for contracted services, if you pay anyone over $500 in a calendar year?
Do you/your clients consistently issue T4As in those cases? If not, why don’t you issue T4As?
Have any of you personally received a T4A slip or have your clients? IF YES: Did you know what to do with it? IF NO: Did you look for information on what to do with the T4A slip? Where (online – CRA website, tax software FAQ, etc.; over the phone – CRA enquiries line, bookkeeper or accountant)? Did you obtain clear instructions?
Have any of you or your clients ever been asked by a fee recipient NOT to issue a T4A when paying fees for service? What was the reason given for not issuing a T4A?
If you didn’t know how to deal with inter-business fee reporting that requires T4As, how would you prefer to receive information about it? In what format? PROBE: Web, Video, Webinar, eGuide etc.
How do you find the process of reporting T4A information to the CRA? Is it relatively easy and straightforward or is it prohibitively expensive and/or time consuming? IF EXPENSIVE/TIME CONSUMING: Can you think of any ways this could be improved?
5.0 Website and Online Services [20 Minutes]
Now, let’s talk about CRA’s website. Have any of you recently visited the CRA’s website?
As you may or may not know, the content of the CRA’s website was moved over to Canada.ca just over a year ago. You can now find tax-related information under a specific tab. Has anyone noticed this change?
IF VISITED THE CRA WEBSITE: What were you looking for? Did you find what you needed? Was it easy to find what you were looking for?
Was the information clear and easy to understand?
Was the information up-to-date?
Have you ever used Webforms on the CRA website? Which ones?
Have you heard of SMEs [My Account or My Business Account] Intermediaries [Represent A Client]? If so, have you set it up?
Who uses it and for what purpose? What’s been your experience with it?
Do you use any other CRA online services? Which ones?
PROBE:
What is your general level of satisfaction with CRA online services? Can you recall elements that work well or could be improved upon?
Overall, have online tools simplified the process? Should the CRA introduce more or less online services in the future? Like what?
Have you ever watched an instructional video from the CRA’s YouTube channel for example? IF YES: What did you watch? What did you think of the video? Was it useful?
IF NO: Do you ever watch instructional videos on anything at all? For what purpose? What do you think of those videos? Do they tend to be useful? Would you ever watch an instructional video from the CRA?
What about webinars – would you be interested in participating in webinars offered by the CRA? Would that be useful for you?
6.0 CRA Service [30 Minutes]
Now I would like to discuss the service provided by the CRA in more detail with you. Have you recently contacted the CRA? How often do you contact them?
How did you contact the CRA? Was it by phone, by fax, by mail, by visiting the website, through social media, using My Account/My Business Account/Represent A Client, etc.?
Without going into too many details, why do you have to contact the CRA?
Is it typically to get general information?
Were you seeking clarifications on information sent to you by the CRA?
Has anyone used the CRA’s automated phone service?
IF YES: For what purpose? How was your experience?
IF NO: The automated phone service allows a caller to get quick answers to general questions without having to wait to talk to an agent. This is all automated and you navigate through the system by pressing numbers on your phone. Would you ever consider using the automated phone service? Why or why not?
What would you like to be able to do through the automated phone service?
If something can be completed online in [My Business Account/Represent A Client], does it also have to be available through the automated phone service? Why do you say that?
I’d like you to think about a word or two that best describe your last interaction with the CRA and jot it down. What words came to mind? Why did you say that or why did you feel this way?
Would you say this is a typical interaction with the CRA? Why/why not?
Did the service meet/exceed expectations, in terms of:
What are your expectations of the CRA when it comes to service? Do you have high expectations, low expectations or no expectations at all? Why do you say that?
Do you typically get what you need from the CRA? Do you have to call more than one time to get what you need?
Is it acceptable to have to call more than once?
Have you encountered any problem with the CRA? If so, was it resolved?
What are your impressions of CRA staff in terms of their client service orientation?
Do you think that expanding the hours of operation of the call centres would be useful? What hours of operation would be optimal? 8am to 7pm? 8am to 8pm?
Some people choose to call the CRA when they have a question while others may opt to search for an answer online first. For what reason would you personally call the CRA? And what would make you search online instead of calling a CRA agent?
How else could the CRA provide its services and communications that could reduce the need for you or other Canadians to call?
The CRA is considering using a PIN to validate a caller’s identity over the phone instead of asking specific information related to a previous tax return (IF NEEDED: currently, callers are asked to answer specific questions such as SIN, date of birth, line amount on previous tax return, etc.). What do you think of this approach to caller authentication?
If you’d already acquired a PIN, would you be willing to answer additional questions like your name, date of birth or social insurance number?
Past research projects have shown that Canadians want the CRA to work harder to help them with their tax and benefit matters. What does this mean to you “working hard to help Canadians with their tax and benefit matters”?
How can the CRA demonstrate that it’s working hard to help Canadians? What can the CRA improve?
And we also heard that Canadians want the CRA to be more efficient. What does this mean to you? How can the CRA show that its operations are efficient? How can the CRA improve in that regard?
And how about when it comes to trusting the CRA, how can the CRA gain Canadians’ trust?
7.0 Conclusion [5 Minutes]
We have covered a lot of topics today and I really appreciate you taking the time and energy to come down here and give your opinion. Your input is very important and insightful!
To conclude, I wanted to ask you whether you have any last thoughts that you want to provide to the Canada Revenue Agency (CRA).
You will receive your cash incentive in the mail in the next week or so.
Thanks for your participation!
LANDING PAGE
Please select your preferred language for completing the survey / SVP choisissez votre langue préféree pour remplir le sondage
01- English / Anglais
02- Français / French
INTRODUCTION
Environics Research has been hired to administer this survey on behalf of the Canada Revenue Agency. The survey takes about 15 minutes to complete and is voluntary and completely confidential. Your answers will remain anonymous. If you wish to verify the legitimacy of this research, or for any technical issues with this survey, please contact Brenda Sharpe at brenda.sharpe@environics.ca. To view our privacy policy, click here.
Section A. Preliminary Profiling
A1. Do you work with small and medium business clients on tax-related matters? For this study, small and medium businesses are defined as firms with annual gross revenue of $50 million or less.
[ASK A2 THROUGH A6 TO SMEs ONLY]
A2. How many employees work for your company in Canada, including yourself? This includes full-time, part-time and seasonal staff, but does not include contract staff or outsourced work.
A3. Would you say that your company's annual revenue is approximately.....?
A4. Is your company…?
A5. In your business do you make decisions about, or are you directly involved with, any of the following? Please choose all that apply to you.
A6. Which of the following best describes your position within the business?
Calculation Variable Respondent type: 1 = TAX INTERMEDIARY (A1=01) 2 = SME (A1≠01, A3=01-05, A5=01-04, A6=01-98)
Section B. Overall Perceptions of CRA (All Respondents)
The remainder of the questions in this survey are about the business side of your relationship with the CRA (and not about your personal taxes).
B1. On a scale of 0 to 10 where 0 means “terrible” and 10 means “excellent”, how would you rate the overall performance of the Canada Revenue Agency (CRA)?
B2. Why do you rate the performance of the CRA as (RESPONSE FROM B1) out of 10?
B3. On a scale of 0 to 10, where 0 means completely disagree and 10 means completely agree, based on your general impressions of the CRA, how would you rate the following statements about the CRA? [ROTATE STATEMENTS]
[Show as grid]
[Rows]
[Columns]
Section C. Income Tax Filing and Planning
C1. (SMEs ONLY) When filing business income taxes, does your business … ?
C2. (SMEs ONLY) And when it comes to tax planning, does your business …?
Section D. Experience with CRA – Contacts (All Respondents)
D1. In the last 12 months, have you contacted the CRA for business purposes, other than for sending a business tax return?
D3. In which way did you most recently contact the CRA? Please choose one only.
SM5. [ASK IF TELEPHONE IN D3] Did you have any problems accessing the CRA during your most recent contact by phone?
SM6. (IF “YES” AT SM5, ASK SM6) What problem(s) did you encounter?
USE FOR POST-CODING ONLY
[ASK D4 IF D3=1, 2 or 4]
D4. What was the purpose of your most recent contact? Please choose all that apply. [ROTATE ORDER]
SM7. [ASK IF TELEPHONE IN D3] On a scale of 0 to 10 where 0 means “completely dissatisfied” and 10 means “completely satisfied”, how satisfied are you with the amount of time it took to get service during this most recent contact by phone?
SM8. [ASK IF TELEPHONE IN D3] Based on the service you received from the CRA during this most recent contact by phone, and using a scale from 0 to 10 where 0 means “not at all knowledgeable” and 10 means “extremely knowledgeable”, how would you rate the level of knowledge of the CRA employee(s) you spoke to?
D5. On a scale of 0 to 10 where 0 means “completely dissatisfied” and 10 means “completely satisfied”, how satisfied are you with the overall quality of the service you received when you last contacted the CRA by (INSERT RESPONSE FROM D3)?
D6. [ASK IF TELEPHONE IN D3] Did you get what you needed from the CRA on this particular occasion?
D6a. (ASK IF “YES” TO D6) Did you have to call more than once to get what you needed?
SM9. [ASK IF TELEPHONE IN D3] Following your most recent contact with the CRA by phone, to what extent do you agree or disagree with the following statements? Please use a scale from 0 to 10 where 0 means “completely disagree” and 10 means “completely agree”. [ROTATE STATEMENT]
SM10. [ASK IF TELEPHONE IN D3] Using a scale of 0 to 10 where 0 means “not at all” and 10 means “completely”, to what extent would you say the service you received met your expectations?
[ASK ALL RESPONDENTS]
SM12. If the CRA needed to send you information, which of the following would you prefer?
SM13. Using a scale from 0 to 10 where 0 means “not at all confident” and 10 means “extremely confident”, please state your level of confidence in the CRA in regards to the following statements:
SM14. Based on your general impressions of the CRA, whether from your business experience or from what you have seen, read or heard, to what extent do you agree or disagree with the following statements? (ROTATE STATEMENTS)
D7. Based on your experience, how would you compare CRA’s level of service with the service you might receive from… [show as grid]
D8. And compared to two or three years ago, would you say that the level of service provided by the CRA is better, about the same, or worse?
Section E. CRA Website
E1. In the past 12 months, have you visited the tax pages of the Canada.ca website to search for information on tax-related matters?
[IF E1=YES, ASK E2]
E2. For each of the following statements about the tax pages of the Canada.ca website, please rate your level of agreement using a scale from 0 to 10 where 0 means “completely disagree” and 10 means “completely agree”. [ROTATE STATEMENTS]
[ASK E3 AND E4 IF SME]
E3. Are you registered with the CRA’s My Account or My Business Account online service?
[IF E3=01, 02 or 03, ASK E4]
E4. For each of the following statements about [INSERT My Account if 01 ONLY in E3 OR My Business Account if 02 or 03 in E3], please indicate whether you agree or disagree, using a scale of 0 to 10 where 0 means “completely disagree” and 10 means “completely agree”. [ROTATE STATEMENTS.]
[ASK E5 AND E6 IF TAX INTERMEDIARY]
E5. Are you registered with the CRA’s Represent A Client online service?
[IF E5=YES ASK E6]
E6. For each of the following statements about Represent A Client, please indicate whether you agree or disagree, using a scale of 0 to 10 where 0 means “completely disagree” and 10 means “completely agree”. [ROTATE STATEMENTS.]
[ASK ALL RESPONDENTS]
SM4. Which of the following online services have you used in the past three years? Please choose all that apply.
Section F. COMPLIANCE BURDEN
F1. “Red tape” is defined as the unnecessary and undue compliance burden – that is, the time and resources spent by a business to demonstrate compliance with the federal government regulations. With respect to your business, please indicate the extent to which you agree or disagree with the following statements. [ROTATE STATEMENT ORDER]
SM1. On a scale of 0 to 10, how burdensome is it for your business to meet its tax filing obligations?
SM2. Over the past couple of years, do you think the tax filing burden for businesses has…?
Section H. Corporate Profile
These last few questions will be used for statistical purposes only. Please be assured that all of your answers will remain completely anonymous and confidential.
H1. (SMEs ONLY) In which industry or sector does your business operate? If you are active in more than one sector, please identify the main sector of operations.
H2. (TAX INTERMEDIARIES ONLY) What types of tax-related work does your company do on behalf of your small business clients? Please choose all that apply.
H3. How long has your business been in operation?
H4. In which region is your business based:
Thank you for taking the time to complete this survey. Your opinions are important to us.
[1] The CRA is responsible for collecting Employment Insurance premiums.
[2] The CRA manages the Disability Tax Credit.
[3] The project was originally designed to include three groups with SME decision-makers and three with tax intermediaries. Due to confusion around the screening criteria for tax intermediaries, the Eastern and Western Canada tax intermediary groups included SME decision-makers instead. Thus, only one group in Quebec was conducted with tax intermediaries.