Canada Revenue Agency 2018 Annual Corporate Research Topline Quantitative Results -- Business and Tax Intermediary
February 2019

Contract #: 46575-194001/001/CY
Produced by Environics
Contract Award Date: 2018-09-25
Report Date: February 2019
Registration Number: POR 052-18

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media.relations@cra-arc.gc.ca

1. Objectives

The Canada Revenue Agency (CRA) requires data on corporate-wide issues to provide public opinion context for:

Research was designed and conducted with the general public, business decision makers and tax intermediaries to gauge:

2. Methodology

3. Overall perceptions of CRA

3.1. Overall performance of CRA

QB1. 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”.
Base: all respondents

Poor (0 to 3) Neutral (4 to 7) Good (8 to 10)Don't know
Business (n=318) 13% 48% 31% 9%
Tax intermediaries (n=303) 13% 46% 37% 5%

3.2. Top Reasons for performance rating (4% or more mentions - total sample)

QB2. Why do you rate the performance of the CRA as [insert rating] out of 10?
Base: all respondents who provided a valid response at QB1

Good (8 to 10)Neutral (4 to 7)Poor (0 to 3)
Positive mentions (net) 69% 21% -
Good/no complaints 34% 9% -
Good/timely/efficient service 16% 3% -
Helpful/attentive 8% 3% -
Professional/knowledgeable 7% 3% -
Negative mentions (net) 12% 50% 85%
Long phone wait/hard to get right people 5% 12% 15%
Slow service 1% 7% 12%
Inconsistent responses to questions 1% 6% 15%
Audit guidelines confusing/complicated - 6% 9%
Changing rules without documentation 1% 4% 10%
Neutral mentions (net) 8% 18% 8%
They are okay 1% 10% 1%

3.3. Agreement with attributes: business

QB3. I would now like you to rate the CRA on a series of statements. Please use a scale of 0 to 10, where 0 means completely disagree and 10 means completely agree.
Base: all business respondents (n=318)

Disagree (0 to 3) Neutral (4 to 7) Agree (8 to 10)DK
Treats taxpayer information w/ complete confidentiality 5% 23% 57% 15%
Honest in dealing with taxpayers 9% 36% 46% 10%
Processes business returns in timely manner 9% 40% 45% 6%
Treats taxpayers with respect 14% 40% 40% 6%
Info arrives at right time for business needs 10% 47% 36% 7%
Makes process of filing business taxes easy 14% 42% 36% 8%
Can be trusted to do what is right 16% 44% 33% 8%
Treats taxpayers fairly 15% 44% 32% 9%
Provides enough info for businesses 13% 49% 32% 7%
Works hard helping Canadians w/ tax/benefit matters 17% 45% 29% 9%
Is efficient in its operations 19% 45% 29% 7%
CRA info is easy to understand 24% 48% 25% 2%

3.4. Agreement with attributes: Intermediary

QB3. I would now like you to rate the CRA on a series of statements. Please use a scale of 0 to 10, where 0 means completely disagree and 10 means completely agree.
Base: all tax intermediary respondents (n=303)

Disagree (0 to 3) Neutral (4 to 7) Agree (8 to 10)DK
Treats taxpayer information w/ complete confidentiality 7% 30% 55% 7%
Honest in dealing with taxpayers 11% 35% 48% 6%
Treats taxpayers with respect 14% 35% 46% 5%
Processes business returns in timely manner 8% 43% 46% 4%
Makes process of filing business taxes easy 12% 41% 45% 3%
Info arrives at right time for business needs 12% 41% 43% 4%
Can be trusted to do what is right 15% 39% 42% 5%
Provides enough info for businesses 13% 42% 42% 4%
Treats taxpayers fairly 14% 40% 41% 5%
Is efficient in its operations 16% 39% 40% 5%
Works hard helping Canadians w/ tax/benefit matters 16% 41% 39% 4%
CRA info is easy to understand 18% 42% 37% 3%

4. Income Tax Filing and Planning

4.1. Resources used for filing and tax planning

QC1. When filing business income taxes, does your business use:
QC2. And what about tax planning? Does your business use…
Base: all business respondents (n=318)

Tax filing Tax planning
In-house resources 28% 33%
Outside service 44% 34%
Combination of in-house and outside services 25% 24%
Don’t know 2% 5%

5. Experience with CRA - Contacts

5.1. Contacted CRA in the last 12 months and method

QD1. In the last 12 months, have you contacted the CRA, other than for sending in personal or business tax returns?

Business: 20% have contacted CRA in the last 12 months.

Tax intermediaries: 41% have contacted CRA in the last 12 months.

QD2.How did you contact the CRA?
Sub-sample: Those who contacted the CRA in the past 12 months (Business: n=63, Tax intermediary: n=123)

Business (n=63) Tax intermediaries (n=123)
Telephone 89% 81%
Mail 8% 12%
Fax 2% 4%
Other 1%
Can't recall 2% 2%

5.2. Issues encountered contacting CRA: business

QSM5. Did you have any problems accessing the CRA during your most recent contact by phone?
SUBSAMPLE: Those who contacted the CRA by telephone in the past 12 months (n=56)

QSM6. What problem did you encounter?
SUBSAMPLE: Those who experienced an issue when contacting CRA by telephone (n=19 NOTE VERY SMALL BASE – ACTUAL NUMBERS USED)

Problem (Top mentions) Numbers
On hold/long wait times 12
Difficulties contacting right dept. 4
Had to call multiple times 3
Incorrect information 3
Couldn't get through 2
Other 6

5.3. Issues encountered contacting CRA: Intermediaries

QSM5. Did you have any problems accessing the CRA during your most recent contact by phone?
SUBSAMPLE: Those who contacted the CRA by telephone in the past 12 months (n=100)

QSM6. What problem did you encounter?
SUBSAMPLE: Those who experienced an issue when contacting CRA by telephone (n=52)

Problem Percentage
On hold/long wait times 48%
Busy signal/No answer 17%
Difficulties contacting right department 10%
Had to call multiple times 6%
Voicemail not returned 6%
Did not get right information 4%
Couldn't get through 4%
Difficulty w/ auto phone system 4%
Network slowdown 2%
Could not find correct number 2%
Other 10%
Nothing 17%

5.4. Purpose of most recent contact

QD4. Was the purpose of your MOST RECENT contact to…?
Sub-sample: Those who contacted the CRA in the past 12 months

Purpose Business (n=62) Tax intermediaries (n=120)
Seek clarification of information sent to you by CRA 34% 32%
General information 21% 34%
Seek information about filing business taxes 21% 32%
Submit CRA-requested documents 23% 21%
Make a payment owing on business taxes 18% 20%
Seek info after filing business taxes 10% 21%
Try to resolve a dispute you had with the CRA 15% 17%
Some other reason 5% 1%
Can't recall 3% 3%

5.5. Satisfaction with time to obtain service

QSM7. 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?
SUBSAMPLE: Those who contacted the CRA in the past 12 months by telephone

Dissatisfied (0 to 3) Neutral (4 to 7) Satisfied (8 to 10)Don't know
Business (n=56) 29% 41% 30%
Tax intermediaries (n=100) 24% 37% 38% 1%

5.6. Knowledge of staff: phone

QSM8. 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?
SUBSAMPLE: Those who contacted the CRA in the past 12 months by telephone

Not knowledgeable (0 to 3) Neutral (4 to 7) Knowledgeable (8 to 10)Don't know
Business (n=56) 13% 48% 39%
Tax intermediaries (n=100) 12% 44% 43% 1%

5.7. Quality of service

QD5. 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)?
Sub-sample: Those who contacted the CRA in the past 12 months

Dissatisfied (0 to 3) Neutral (4 to 7) Satisfied (8 to 10)Don't know
Business (n=62) 16% 37% 47%
Tax intermediaries (n=120) 12% 43% 45% 1%

5.8. Received what they needed

QD6. Did you get what you needed from the CRA on this particular occasion?
Sub-sample: Those who contacted the CRA in the past 12 months by telephone

Yes No Can't recall
Business (n=56) 80% 18% 2%
Tax intermediaries (n=100) 76% 21% 3%

5.9. Effort to get what was needed

Q6a. Did you have to call more than once to get what you needed?
SUBSAMPLE: Those who contacted the CRA in the past 12 months by telephone and got what they needed

Yes No Can't recall
Business (n=45) 38% 60% 2%
Tax intermediaries (n=76) 54% 46%

5.10. Agreement with statements: Business

QSM9. 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”.
SUBSAMPLE: Those who contacted the CRA in the past 12 months by telephone (n=56)

I feel like the CRA cared about my unique situation

The CRA made me feel like a valued client

5.11. Agreement with statements: Intermediaries

QSM9 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”.
SUBSAMPLE: Those who contacted the CRA in the past 12 months by telephone (n=100)

I feel like the CRA cared about my unique situation

The CRA made me feel like a valued client

5.12. If service met expectations

QSM10. 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?
Sub-sample: Those who contacted the CRA in the past 12 months by telephone

Met expectations (8 to 10) Neutral (4 to 7) Did not meet expectations (0 to 3)
Business (n=56) 52% 30% 18%
Tax intermediaries (n=100) 45% 33% 22%

5.13. Preferred method for receiving information

QSM12. If the CRA needed to send you information, which of the following would you prefer?
Base: all respondents

Business (n=318) Tax intermediaries (n=303)
Email referral to secure portals 37% 42%
Traditional paper-based 53% 37%
Notification on mobile device via CRA app 3% 10%
No preference 5% 9%

5.14. Confidence in CRA to resolve issues: business

QSM13. 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:
Base: all business respondents (n=318)

Not confident (0 to 3) Neutral (4 to 7) Confident (8 to 10)Don't know
If I had a disagreement with the CRA, I would be able to get it resolved 17% 47% 27% 10%
The CRA holds itself accountable for the advice it gives 12% 39% 36% 13%
If I had a disagreement with CRA...the process would be conducted fairly. 19% 44% 27% 10%

5.15. Confidence in CRA to resolve issues: Intermediaries

QSM13. 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:
Base: all intermediaries respondents (n=303)

Not confident (0 to 3) Neutral (4 to 7) Confident (8 to 10)Don't know
If I had a disagreement with the CRA, I would be able to get it resolved 14% 41% 40% 6%
The CRA holds itself accountable for the advice it gives 12% 40% 42% 6%
If I had a disagreement with CRA...the process would be conducted fairly. 17% 40% 38% 6%

5.16. Agreement with statements: Business

QSM14. 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?
Base: business respondents (n=318)

When contacting CRA by phone, able to receive service in Official Language of choice

CRA assumes taxpayers report taxes accurately unless evidence of the contrary

I feel well informed about the services the CRA has to offer

5.17. Agreement with statements: Intermediaries

QSM14. 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?
Base: intermediaries respondents (n=303)

When contacting CRA by phone, able to receive service in Official Language of choice

CRA assumes taxpayers report taxes accurately unless evidence of the contrary

I know how to access tax benefits/credits clients are entitiled to

I feel well informed about the services the CRA has to offer

5.18. Service comparison: Financial institutions

QD7a. Based on your experience, how would you compare CRA’s level of service with the service you might receive from financial institutions with which you currently do business, e.g. banks, credit unions, insurance company.
Base: all respondents

Business (n=318) Tax intermediaries (n=303)
Better 9% 20%
Same 53% 56%
Worse 31% 20%

5.19. Service comparison: Government agencies

QD7b. Based on your experience, how would you compare CRA’s level of service with the service you might receive from other federal government agencies and departments you have dealt with.
Base: all respondents

Business (n=318) Tax intermediaries (n=303)
Better 11% 18%
Same 68% 63%
Worse 8% 13%
Don't know 13% 7%

5.20. Service comparison: CRA compared to 2-3 years ago

QD8. 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?
Base: all respondents

Business (n=318) Tax intermediaries (n=303)
Better 15% 26%
Same 64% 60%
Worse 9% 9%
Don't know 12% 4%

6. CRA website

6.1. Visited Tax pages of canada.ca site

QE1. In the past 12 months, have you visited the tax pages of the Canada.ca website to search for information on tax-related matters?
Base: all respondents

Business (n=318) Tax intermediaries (n=303)
Yes 51% 66%
No 46% 30%
Don't know 4% 4%

6.2. Views about website: Business

QE2. 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”.
Sub-sample: Those who have visited the tax pages of the Canada.ca website (n=161)

Disagree (0 to 3) Neutral (4 to 7) Agree (8 to 10)
The website provides me with the information I needed 12% 53% 35%
It is easy to find the information I'm looking for 20% 51% 29%
The information provided on the CRA website is easy to understand 19% 54% 27%

6.3. Views about website: Intermediaries

QE2. 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”.
Sub-sample: Those who have visited the tax pages of the Canada.ca website (n=200)

Disagree (0 to 3) Neutral (4 to 7) Agree (8 to 10)
The website provides me with the information I needed 8% 40% 53%
It is easy to find the information I'm looking for 11% 39% 51%
The information provided on the CRA website is easy to understand 14% 39% 48%

6.4. Registration with CRA portals: business

QE3 Are you registered with the CRA’s My Account or My Business Account online service?
Base: all business respondents (n=318)

6.5. Agreement with portal statements: business

QE4. 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”.
Sub-sample: Businesses registered with either or both portals (n=213)

Disagree (0 to 3) Neutral (4 to 7) Agree (8 to 10)Don't know
I'm confident that [My Account/My Business Account] is a secure online platform 6% 24% 64% 5%
The services provided in [My Account/My Business Account] are relevant to my needs 6% 32% 61% 1%
It is easy to use [My Account/My Business Account] 7% 39% 54%

6.6. Registration with CRA portals: Intermediary

QE5 Are you registered with the CRA’s Represent a Client online service?
Base: all intermediary respondents (n=303)

6.7. Agreement with portal statements: Intermediary

QE6 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”.
Sub-sample: Intermediaries registered with Represent a Client (n=137)

Disagree (0 to 3) Neutral (4 to 7) Agree (8 to 10)Don't know
I'm confident that [My Account/My Business Account] is a secure online platform 1% 30% 66% 3%
The services provided in [My Account/My Business Account] are relevant to my needs 3% 31% 64% 2%
It is easy to use [My Account/My Business Account] 1% 38% 58% 2%

6.8. Online services used in past 3 years

QSM4 Which of the following online services have you used in the past three years? Please choose all that apply
Base: all respondents

Business (n=318) Tax intermediary (n=303)
My Account 49% 52%
GST/HST Netfile 45% 52%
Electronic payments 42% 45%
My Business Account 31% 36%
T4 Internet filing 24% 37%
Online mail 24% 30%
Business Registration Online 13% 21%
Auto-fill 10% 15%
Attach-a-document 9% 14%
Represent a Client 5% 21%
CRA mobile application BizApp 1% 6%
None of the above 13% 4%
Can't recall 9% 6%

7. Compliance Burden

7.1. Views on tax burden: business

QF1. “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.
Base: all business respondents (n=318)

Disagree (0 to 3) Neutral (4 to 7) Agree (8 to 10)Don't know
Online services available on tax pages of Canada.ca website make it easy to comply 8% 43% 33% 16%
Information from CRA to help business meet reporting obligation is clear, easy to understand 12% 49% 30% 8%
Over the past year, I have spent less time searching for needed information on reporting obligations 13% 44% 30% 14%
CRA develops new products/services that are in line with realities of doing business 9% 40% 26% 25%
CRA takes business needs into account when developing new products/services 12% 44% 24% 20%

7.2. Views on tax burden: Intermediaries

QF1. “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.
Base: all Intermediaries respondents (n=303)

Disagree (0 to 3) Neutral (4 to 7) Agree (8 to 10)Don't know
Online services available on tax pages of Canada.ca website make it easy to comply 8% 44% 44% 4%
CRA takes business needs into account when developing new products/services 10% 41% 42% 8%
Information from CRA to help business meet reporting obligation is clear, easy to understand 9% 46% 41% 4%
Over the past year, I have spent less time searching for needed information on reporting obligations 11% 43% 41% 5%
CRA develops new products/services that are in line with realities of doing business 8% 44% 40% 8%

7.3. Perception of compliance Burden

QSM1. On a scale of 0 to 10, how burdensome is it for your business to meet its tax filing obligations?
Base: all respondents

Not burdensome (0 to 3) Neutral (4 to 7) Burdensome (8 to 10)Don't know
Business (n=318) 42% 40% 15% 3%
Tax intermediaries (n=303) 29% 44% 23% 5%

7.4. Change in compliance burden

QSM2. Over the past couple of years, do you think the tax filing burden for businesses has…?
Base: all respondents

Business (n=318) Tax intermediaries (n=303)
Increased 14% 20%
Staed the same 68% 64%
Decreased 7% 11%
Don't know 11% 6%