COVID-19 Response Research

Final Report

Prepared for: Canada Revenue Agency (CRA)

Supplier name: Ipsos Limited Partnership
Contract number: 46572-213223/001/CY
Contract value: $164,906.76, including HST
Award date: June 17, 2020
Delivery Date: January 6, 2021

Registration Number: POR 009-20

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

Ce rapport est aussi disponible en français

Copyright section

COVID-19 Response Research
Final Report

Prepared for the Canada Revenue Agency (CRA)
Supplier name: Ipsos Limited Partnership
Delivery date: January 2021

This public opinion research report presents the results of primary research conducted by Ipsos Limited Partnership on behalf of the Canada Revenue Agency. The research consisted of surveys among:

• Telephone survey among 1202 individuals who filed their 2019/18 tax return and/or applied for COVID-19 emergency support benefits.
• Online survey among 358 owners of small or medium-sized enterprises (SMEs earning business revenue <$50M) who have filed their 2019 business tax return and/or applied for CEWS. The survey targeted pre-identified SME owners on online panels and screened for those who make decisions about, or are directly involved, with tax-related matters.
• Online survey among 313 Tax intermediaries (TIs) who have filed T2s and/or applied to CEWS on behalf of clients. The survey first targeted pre-identified accountants on online panels and screened for those who qualified (work with SMEs on tax-related or payroll matters).

In addition, a separate online survey was conducted among 1199 individuals who filed their 2019/18 tax return and/or applied for COVID-19 emergency support benefits. The sample source used was an online non-probability panel. The survey and specifications matched that of the telephone RDD survey. The survey was fielded between July 16 and 20, 2020. The online survey results were compared to the telephone survey results as a case study in comparing responses between telephone and online panel survey modes. The case study can be found in Appendix C.

Cette publication est aussi disponible en français sous le titre : Recherche sur la réponse à la COVID-19.

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 or at:

101 Colonel By Drive
Ottawa, Ontario K1A 0K2
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Catalogue number: Rv4-146/1-2020E-PDF
International Standard Book Number (ISBN): 978-0-660-37179-5

Related Publications (Registration Number: POR 009-20):
Catalogue number: Rv4-146/1-2021F-PDF (Final Report, French)
ISBN: 978-0-660-37181-8

© Her Majesty the Queen in Right of Canada, as represented by the Minister of National Revenue, 2021

Political Neutrality Statement

I hereby certify as Senior Officer of Ipsos 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 include information on electoral voting intentions, political party preferences, standings with the electorate, or ratings of the performance of a political party or its leaders.

Mike Colledge
President
Ipsos Public Affairs

Contents

• Copyright section
• Political Neutrality Statement
• List of tables
• Executive summary
• Detailed Findings
  • Introduction
  • General population
  • Small and medium-size businesses (SMEs)
  • Tax intermediaries
• Appendix A. Data tabulations
• Appendix B. Methodology
• Appendix C. Case study: mode effect of CATI vs. online
• Appendix D. Instruments

List of tables

Table 1. Overall performance and change in opinion across all groups
Table 2. Overall performance and change in opinion across all groups by applied to benefits vs. filed taxes
Table 3. Ratings on key attributes across all three groups
Table 4. Overall rating of application process by all three groups
Table 5. Awareness of benefits as taxable
Table 6. Awareness that applications will be reviewed by all three groups
Table 7. Awareness of extensions to deadlines by all three groups
Table 8. Filed taxes within deadline/by extended deadline
Table 9. Importance of gov't filing extensions
Table 10. Methodology summary

General population

Table 11. Overall performance rating and change in overall opinion compared to a year ago
Table 12. Overall performance rating and change in overall opinion compared to a year ago by 'applied to benefit administered by CRA' and 'filed taxes 2019/18 but not applied to benefits
Table 13. Ratings on attributes
Table 14. Change in rating of service experience compared to past and vs. other gov’t organizations
Table 15. Change in rating of service experience by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits
Table 16. Overall performance rating, change in overall opinion vs. last year, and overall rating of service vs. past year by employed vs. unemployed
Table 17. Applied to emergency support benefits
Table 18. Reason for not applying to emergency benefits
Table 19. Awareness of CERB/CESB as taxable benefit
Table 20. Awareness that CRA will be reviewing applications
Table 21. Receiving benefits
Table 22. Length of time to receiving benefits
Table 23. Method used to apply to benefits
Table 24. Ratings of applications experience
Table 25. Rating of overall quality of process
Table 26. Filed taxes
Table 27. Received help preparing taxes, and by whom
Table 28. Method of filing taxes
Table 29. Awareness of extended tax filing deadline
Table 30. Importance of government measure to you personally/to all Canadians
Table 31. Awareness of extended deadline to pay balance owing on taxes
Table 32. Importance of extended timeline to submit payment without interest/penalties
Table 33. Registered to My Account by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits
Table 34. Have full access to My Account
Table 35. Reasons for not having full access to My Account
Table 36. Ratings of My Account service
Table 37. Visited CRA webpage since March 2020 by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits
Table 38. Used Charlie the Chatbot by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits
Table 39. Ratings of CRA webpage attributes by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits
Table 40. Method used to contact the CRA for information by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits
Table 41. Reason for contacting via telephone
Table 42. Rating about telephone experience by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits
Table 43. Overall satisfaction with telephone experience by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits
Table 44. Get what they needed on particular occasion from calling the CRA by those who applied to benefits administered through CRA vs. those who filed taxes but did not apply to benefits

Small and medium sized businesses

Table 45. Overall performance rating and change in overall opinion compared to a year ago
Table 46. Overall performance rating and change in overall opinion compared to a year ago by 'applied to CEWS' and 'filed business taxes’
Table 47. Reasons behind rating of CRA overall performance
Table 48. Ratings on attributes
Table 49. Change in rating of service experience compared to past and vs. other gov’t organizations
Table 50. Change in rating of service experience by those who applied to benefits vs. those who filed taxes only
Table 51. Applied to CEWS
Table 52. Reason for not applying to CEWS
Table 53. Awareness of CRA reviewing applications
Table 54. Receiving benefit
Table 55. Expectation for time to receive CEWS
Table 56. Length of time to receive CEWS payment
Table 57. SMEs that applied to CEWS and had laid off its employees
Table 58. SMEs receiving CEWS by those that laid off employees vs. those that did not
Table 59. SMEs receiving CEWS and ability to re-hire employees
Table 60. Reasons why SMEs receiving CEWS are not able to re-hire previously laid-off employees
Table 61. Ability to re-staff with new employees among SMEs unable to re-hire all of previous staff
Table 62. Method used to apply for CEWS
Table 63. Ratings of applications experience
Table 64. Rating of overall quality of process
Table 65. Reasons why SMEs not satisfied with CEWS application process
Table 66. Use/awareness of calculation spreadsheet among SME applicants
Table 67. Perceived Ease of Understanding calculation spreadsheet among SME applicants
Table 68. Satisfaction with functionality of CEWS calculation spreadsheet
Table 69. Types of business tax filings SMEs have made to the CRA
Table 70. Modes of submission for business tax filings
Table 71. Ease of various business tax filings
Table 72. Relative ease vs. last year of business tax filings
Table 73. Awareness of extended deadline for business tax filings
Table 74. Taking advantage of extended deadline for business tax filings
Table 75. Perceived importance of extended deadline for business tax filings for own business vs. Canadian businesses
Table 76. Perceived helpfulness for Canadian businesses of extended deadline for business tax filings
Table 77. Awareness of 10% Temporary Wage Subsidy
Table 78. Use of 10% Temporary Wage Subsidy
Table 79. SME ease of using 10% Temporary Wage Subsidy
Table 80. Effectiveness of 10% Temporary Wage Subsidy in supporting business
Table 81. Registered to My Business Account
Table 82. Recent registration to My Business Account
Table 83. Ratings of My Business Account service
Table 84. Visited CRA webpage since March 2020
Table 85. Use of Chat with Charlie
Table 86. Ratings of CRA webpage attributes
Table 87. SME use of telephone to contact CRA
Table 88. Contacting CRA for non-COVID-19-related information
Table 89. Satisfaction with CRA telephone service
Table 90. Overall satisfaction with CRA telephone service
Table 91. Got what they needed on particular occasion from calling the CRA

Tax intermediaries

Table 92. Overall performance rating and change in overall opinion compared to a year ago
Table 93. Overall performance rating and change in overall opinion compared to a year ago by 'applied to CEWS' and 'filed business taxes’
Table 94. Reasons behind rating of CRA overall performance
Table 95. Ratings on attributes
Table 96. Change in rating of service experience compared to past and vs. other gov’t organizations
Table 97. Change in rating of service experience by those who applied to benefits vs. those who filed taxes only
Table 98. Applied to CEWS on behalf of clients
Table 99. Awareness that CRA will be reviewing applications
Table 100. TI clients receiving benefits
Table 101. Length of time for clients receiving CEWS
Table 102. Method used to apply for CEWS
Table 103. Satisfaction with CEWS application process
Table 104. Rating of overall quality of CEWS application process
Table 105. Challenges in the application process
Table 106. Use/awareness of calculation spreadsheet
Table 107. Creation of own CEWS calculation spreadsheet
Table 108. Perceived ease of understanding calculation spreadsheet
Table 109. Satisfaction with functionality of CEWS calculation spreadsheet
Table 110. Types of business tax filings made to the CRA
Table 111. Ease in filing various business taxes
Table 112. Relative ease vs. last year of business tax filings TIs have made to the CRA
Table 113. Awareness of extended deadline for business tax filings and paying balances owing
Table 114. Perceived importance of extended deadline for business tax filings for own business vs. Canadian businesses
Table 115. Clients use of extended deadlines for filing T1 Taxes
Table 116. TI perceived helpfulness of extended deadline for business tax filings
Table 117. Performed work related to 10% Temporary Wage Subsidy (TWS)
Table 118. Ease of making use of 10% Temporary Wage Subsidy
Table 119. Effectiveness of 10% Temporary Wage Subsidy in supporting business
Table 120. Use of Represent a Client
Table 121. TI experience with Represent a Client
Table 122. TI visits to Government of Canada website for information
Table 123. Use of Chat with Charlie
Table 124. TI Satisfaction with information on Canada.ca website
Table 125. Method used to contact the CRA for information
Table 126. Contacting CRA for Non-COVID-19-related information
Table 127. Satisfaction with CRA telephone service
Table 128. Overall satisfaction with CRA telephone service
Table 129. Get what they needed on particular occasion from calling the CRA

Table 130. Response rate total (landline vs. cell phone)
Table 131. Response rate total (landline vs. cell phone)
Table 132. Tax filers and/or applicants to emergency support benefits profile. Weighted and unweighted completes total (cell phone vs. landline)
Table 133. SMEs demographic profile
Table 134. SMEs organizational profile
Table 135. Tax intermediaries profile
Table 136. Telephone vs. online modes - study characteristics
Table 137. Telephone vs. online - comparison profile of respondents by demographics (unweighted data)

Executive summary

Ipsos Limited Partnership
Contract number: 46572-213223/001/CY
POR Registration Number: 009-20
Contract award date: June 17, 2020
Contract value: $164,906.76, including HST

Ipsos Context

Ipsos Context research reveals that the COVID-19 emergency support benefits have made a difference to many Canadians. In the earliest days of lockdown, when more and more Canadians said they were worried about suffering job losses and having a hard time keeping up with their bills, support from the federal government was a welcome relief. Surprisingly, Canadians became slightly more optimistic about their current financial situation than they did pre-pandemic, buoyed by the various relief measures.

Programs such as the Canada Emergency Response Benefit (CERB) and Canada Emergency Student Benefit (CESB) have allowed struggling Canadians (particularly the youngest and lowest-income households) to stabilize their financial situations, at least temporarily. The Canada Emergency Wage Subsidy (CEWS), targeted at businesses that had lost a significant portion of their revenue due to a slowdown in economic activity, has also provided support to Canadian businesses. However, it is important to note that even with CEWS, there are certain factors that relief efforts are unable to overcome during a pandemic, such as a change in consumer behavior and decreased spending patterns. While Canadians are now seeing COVID-19 as less of a direct threat to their health, they are still fearful of its economic consequences. The ongoing economic impact of the virus remains top-of-mind, as many Canadians are certain that a recession (both on a domestic and global scale) is coming.

Background & objectives

In response to the COVID-19 pandemic, the Government of Canada announced a raft of COVID-19 emergency relief measures, including the CERB, CESB, CEWS and the 10% Temporary Wage Subsidy. Several months into the delivery of the programs and related measures, the CRA has conducted qualitative and quantitative research to examine the public’s perceptions and attitudes surrounding the CRA and its service delivery of the benefits programs during this time among three target populations: Canadian taxpayers, small and medium-size enterprises (SMBs) and among tax intermediaries.

The results from the survey and focus groups will provide the CRA with valuable information about how its reputation and services are perceived by the public. This project will help guide the CRA in its service delivery strategies whether in response to crisis or in the regular course of business; provide context for its Annual Corporate Research results; and inform communications strategies. This research will allow the CRA to gauge its crisis-response effectiveness outside of its typical Annual Corporate Research cycle.

Methodology – Quantitative surveys

The total sample obtained for the study was n=1873 among the three target groups: tax filers/applicants to emergency support benefits, small and medium-sized businesses (SMBs), and tax intermediaries (TIs). All surveys were offered in English and French.

The telephone survey among tax filers and/or applicants to emergency support benefits was conducted using random digit dialing (RDD) and a dual-frame design (landline and cell phone sample). The data were weighted to reflect the general population of Canadians 18 years and older, according to the latest 2016 Census.

An online non-probability panel methodology was used to access the hard-to-reach specialized target population samples of SMBs and TIs. Ipsos obtained sample from certified partner panels (Maru Voice Canada comprising the largest sample, as well as Jasper Colin Research, Op4G and Tellwut). A blended sample approach was used to obtain large enough sample for these hard-to-reach target groups and to manage potential skews in the data from a single sample source. Each of the panels includes members who have opted in and receive a form of incentive. Incentives can be a point-based system cashed in for rewards or a cash-credit system (in the case of Op4G, respondents are given $5.00 and given the option to donate back to non-profit organizations). The amount of incentives is based on the specific requirements of each survey, depending on the length and complexity of the survey, the subject matter of the study, and the time required to complete a minimum number of interviews. Panelists are recruited through diverse sources and are constantly refreshed. The comprehensive background profiling data gathered when respondents join a panel allows for the targeting of respondents based on key criteria such as region, age, gender, education and income level, profession, SMBs, and other characteristics.

To reach the group of SMBs, Ipsos targeted those who identify in online panels as SMB owners and screened for those who obtained a business annual revenue of <$50 million and made decisions about tax related matters. To reach the group of tax intermediaries, Ipsos targeted those who self-identify in the online panel under the job title “Accountant” and screened for those who work for clients on tax-related matters. Because both samples use an online non-probability approach, the margin of error could not be calculated and results cannot be reported as representative of their respective populations.

In addition, a separate online survey was conducted among 1199 individuals who filed their 2019/18 tax return and/or applied for COVID-19 emergency support benefits. The sample source used was an online non-probability panel. The survey and specifications matched that of the telephone RDD survey. The survey was fielded between July 16 and 20, 2020. The online survey results were compared to the telephone survey results as a case study in comparing responses between telephone and online panel survey modes. The results from this case study can be found in Appendix C.

Methodology – Qualitative online focus groups

A series of three (3) 90-minute online focus groups were conducted on September 9 and 10, 2020. The first group was with 6 participants who were French-speaking residents of Quebec, the second group was with 8 participants who were English-speaking residents of Ontario and the Atlantic provinces, and the third group was with 8 participants who were English-speaking residents of Western provinces. Each group included a mix of demographics including age, gender, household income, and education. All respondents were applicants to CERB, CESB, or CEWS and their current employment status varied. Further, all had filed their taxes for either 2018 or 2019. Participants were paid a $100 honoraria for their time.

Extent to which findings can be extrapolated to a broader audience

The survey among tax filers/applicants to benefits was conducted using a random digit dialing (RDD) telephone sampling methodology. The data was weighted to represent the general population by age, gender and region, according to the latest 2016 Statistics Canada Census. The results can be extrapolated to the Canadian population.

The data for SMEs and tax intermediaries was not weighted as the surveys were conducted online via online panels using a non-probability sampling approach. The data is not representative of all SMEs or tax intermediaries in Canada.

In the case of focus groups and qualitative research, findings cannot be generalized to a broader population.

The contract value for this project was $164,906.76, including HST.

Key findings

This summary provides a high-level overview of select findings from the CRA’s COVID Response Research including ratings on overall performance and perceptions of the CRA, change in opinions about the Agency since last year, rating of the application process for support benefits, and awareness of various measures such as extensions around tax filing that have been implemented since the start of the COVID-19 pandemic. The summary focuses on the survey findings. Findings from the focus groups, which provide more descriptive insight into the survey results, are included in detail in the full report.

Overall performance and change in opinion

Generally, the results show that the general population and tax intermediaries are similarly sanguine about the CRA’s performance on key indicators, whereas small and medium-size businesses (SMEs) tend to rate the CRA less favourably. Six in 10 Canadians have a very favourable opinion of the CRA’s overall performance, providing a rating of 8-10 on a 10-point scale. Tax intermediaries (TIs) share this opinion; 56% rate the CRA’s performance as an 8-10. However, SMEs have a less positive view – less than 4 in 10 SMEs rate the agency in a similar way.

Compared to last year, TIs and the general population are the two groups that show the most improvement in terms of their opinions of the CRA. Almost four in 10 Canadians say their overall opinion of the CRA has changed for the better (rating 8-10) and almost half of TIs say the same thing. SMEs are a little harder to move on this measure; two in 10 say their opinions of the CRA have changed for the better in the past year.

Base: All respondents (general population: n=1,202, SME: n=358, TI: n=313)

SMEs=Small and medium size businesses; TIs=Tax intermediaries

Note: General population sample is weighted to be representative of the adult Canadian population; SME and TI samples are unweighted samples.

Exposure to the emergency response support benefits has had a positive impact on overall ratings. As seen throughout the report, ratings of the CRA are significantly higher among those who applied to the emergency support benefits (~10 to 25 percentage points higher) compared to those who filed taxes only (and did not apply to benefits) across all three target groups (general population, SMEs and TIs). This is indicated by the overall ratings below but can be seen across all metrics in the surveys.

Base: General population (applied to benefits administered through CRA: n=180, did not apply to benefits through CRA but filed taxes: n=1101); SMEs (applied to CEWS: n=135, did not apply to benefits but filed taxes: n=180); Tis (applied to CEWS: n=197, did not apply to benefits but filed taxes: n=112)

Rating of the CRA on key indicators

The CRA ranks highest across all three target groups on ‘the CRA treats taxpayers with respect’, though to varying degrees. While 66% of Canadians and 54% of TIs strongly agree (rating 8-10 on 0-10-point scale) with this statement, only 32% of SMEs say the same. The general population, more so than SMEs or TIs, tends to believe that the CRA treats taxpayers fairly, and TIs more so than the general population or SMEs tend to believe that the information provided by the CRA is easy to understand.

Base: All respondents (general population: n=1,202, SME: n=358, TI: n=313)

Rating of application process for emergency support benefits

Applicants to emergency benefits within the general population are very satisfied not only with the overall quality of the process (82% rating 8-10 on 0-10-point scale), but also on most key indicators including timeliness (93%) and the ‘experience gave me the impression the CRA is working hard to help Canadians’ (85%), and ‘application was easy’ (83%).

Just over half of SMEs (56%) are satisfied with the overall quality of process, the least of all three groups. While they are pleased with how timely their application was processed (74%), they are less positive about many other aspects including ‘the information provided by the CRA was easy to understand’ (31%). Less than half (46%) found the process of applying easy.

Two-thirds of TIs (65%) applying to CEWS on behalf of clients are satisfied with the overall quality of the process and they are moderately satisfied with most aspects of applying to CEWS. Like SMEs, less than half (46%) found the process of applying easy.

Base: applied for emergency support benefits (general population: n=180, SME: n=135, TI: n=197)

Awareness of measures around emergency support benefits

A large majority of Canadians applying to CERB/CESB say they are aware the emergency benefits are taxable. Further, awareness within each group that the CRA will be verifying applications and reviewing eligibility at a later date is 90% or above.

Base: Applied for CERB (through the CRA or EI) / CESB (general population: n=254)

Base: applied for emergency support benefits (general population: n=180, SME: n=135, TI: n=197)

Awareness and use of government tax filing extensions

Among the general population, over nine in 10 say they are aware of the extended filing deadline for T1 taxes, but only six in 10 say they are aware of the extended deadline to pay balances owing. Younger Canadians 18-24 are less likely to be aware of the extended deadline for T1 taxes, as well as those earning less than $40K. Of those who filed their 2019 taxes, one-third were able to take advantage of the extended deadline.

Awareness of the extended deadlines for filing taxes is high among all target groups: Canadians for T1s (92%); SMEs (83%) and TIs (82%) for T2s. Fewer Canadians (60%) were aware the CRA extended the deadline for paying balances owing.

Base: All respondents (general population: n=1,202, SME: n=354, TI: n=313)

Just over one-third of Canadians (33%) filed their T1s and one-third of SMEs (36%) filed their T2s by the extended timeline.

Base: General population (those who filed 2019 taxes: n=1043); SMEs (n=354)

Importance of government tax filing extensions

Using a 0 to 10-point scale (0=not at all important; 10=very important), Canadians were asked to rate the importance of the extensions provided for filing taxes. One quarter say it was important to them personally, while 6 in 10 say it was important to all Canadians. Those more affected economically by COVID-19 are more likely to say the extension for filing T1 taxes is important to them personally: those unemployed but looking for work, those earning less than $40K, and immigrants.

While many Canadians may not have taken advantage of the extra time themselves, they still believe the extended deadline was useful for the country as a whole; six in 10 say the extra time is important for all Canadians. As for SMEs, a quarter report that the extended deadlines for business taxes were important for their own business, while four in 10 say it was important for Canadian business in general.

Base: All respondents (general population: n=1,202, SME: n=358)

Detailed Findings

Introduction

Background

On March 11^th, the World Health Organization (WHO) declared a pandemic. In the following days, public health measures were implemented: individuals were called upon to physically distance from each other to prevent further spread of the virus, and there were stricter border restrictions and widespread business closures. For most of March and April, only organizations providing “essential services” were allowed to operate. With such restrictions in place, it is not surprising that businesses began to suffer, having a cumulative ripple effect across the Canadian (and international economy).

In response to the COVID-19 pandemic, the Government of Canada announced a number of COVID-19 emergency relief measures, including the Canada Emergency Response Benefit, Canada Emergency Student Benefit, Canada Emergency Wage Subsidy (CERB, CESB, and CEWS respectively) and the 10% Temporary Wage Subsidy. Several months into the delivery of the programs and related measures, the CRA has conducted primary research to examine the public’s perceptions and attitudes surrounding the CRA and its service delivery of the benefits programs during this time among three target populations: Canadian taxpayers, small and medium-size enterprises (SMEs) and among tax intermediaries.

The results from these surveys will provide the CRA with valuable information about how its reputation and services are perceived by the public. This project will help guide the CRA in its service delivery strategies whether in response to crisis or in the regular course of business; provide context for its Annual Corporate Research results; and inform communications strategies. This research will allow the CRA to gauge its crisis-response effectiveness outside of its typical Annual Corporate Research cycle.

The data collection is handled in accordance with government-wide Public Opinion Research procedures.

Objectives

The CRA’s COVID-19 Response Study includes three primary components of research. The objectives of each are as follows:

• Cognitive interviews: To aid in the fine-tuning of the questionnaires by ensuring there is a common understanding in the intended questions within the instrument between researcher and respondent.
• Quantitative research: To measure public perceptions and reputation, and customer experience of Canadians and businesses during this time of the COVID-19 crisis, including experiences accessing the COVID-19 emergency benefits administered by the CRA.
• Qualitative research: To explore themes that arise from the quantitative research among applicants to the emergency benefits.

This report highlights the findings from both the quantitative and qualitative research. The findings from the cognitive interviews informed the development the survey instruments via verbal briefing.

Target groups

The quantitative research was conducted among the following target groups:

• Telephone survey among 1202 individuals who have filed their 2019 or 2018 tax return and/or applied for COVID-19 emergency support benefits.
• Online survey among 1199 individuals who have filed their 2019 or 2018 tax return and/or applied for COVID-19 emergency support benefits. A parallel online survey was conducted in order for results from the two methodologies to be used as a case study comparison to determine how similar / different results are which could validate which approach to use in future studies, depending on study objectives.
• Online survey among 358 owners of small or medium-sized businesses (SMEs earning business revenue <$50M) who have filed their 2019 business tax return and/or applied for CEWS. The survey targeted pre-identified SME owners on online panels and screened for those who make decisions about, or are directly involved, with tax-related matters.
• Online survey among 313 Tax intermediaries (tax professionals) who have filed T2s and/or applied to CEWS on behalf of clients. The survey first targeted pre-identified accountants on online panels and screened for those who qualified (work with SMEs on tax-related or payroll matters).

Methodology

The total sample obtained for the study was n=1873. Table 1 outlines the method, sample size, associated margin of error (where applicable) and fielding dates for each of the surveys among the three target groups: tax filers/applicants to emergency support benefits, SMEs, and tax intermediaries. All surveys were offered in English and French.

The telephone survey among tax filers and/or applicants to emergency support benefits was conducted using random digit dialing (RDD). The data were weighted to reflect the general population of Canadians 18 years and older according to the latest 2016 Census. An online panel methodology was used to reach samples of SMEs and tax intermediaries. To reach the group of SMEs, Ipsos targeted those who identify in online panels as SME owners and screened for those who obtained a business annual revenue of <$50 million and made decisions about tax related matters. To reach the group of tax intermediaries, Ipsos targeted those who self-identify in the online panel under the job title “Accountant” and screened for those who work for clients on tax-related matters. Because both samples use an online non-probability approach, the results cannot be reported as representative of their respective populations.

As a part of an online panel, respondents were provided with standard panel incentives for completing the survey.

For more details about the methodology, please see Appendix B. Methodology.

In addition, a separate online survey was conducted among 1199 individuals who filed their 2019 or 2018 tax return and/or applied for COVID-19 emergency support benefits. The questionnaire and specifications matched that of the telephone RDD survey. The survey was fielded between July 16 and 20, 2020. The sample source used was an online non-probability panel. The online survey results were compared to the telephone survey results as a case study in comparing responses between telephone and online panel survey modes. The case study can be found in Appendix C.

Reporting structure and conventions

The report is structured in four sections: an executive summary that provides a thematic analysis of the findings across all three target groups, and one section with detailed results for each of the three target groups. With the general population results, the survey results will be presented first, followed where applicable with additional context from the focus group findings.

Note that a 0-10 response scale was used for many questions in the survey. Throughout the report, the top 3-box (8-10) is reported as “in strong agreement” or “strongly feel,” etc.

Throughout the report, totals may not add to 100% due to rounding, or because the question is a multi-select question where respondents were permitted to choose or provide more than one response.

Questions for which respondents answered “don’t know”, “not applicable” or refused to answer, are indicated as “DK/NA”.

Mean scores are calculated excluding DK/NA or refused responses.

We ran statistical significance testing using a t-test applied across subgroups, at a confidence level of 95%. Subgroups with significant differences are reported in the text.

General population

Overall performance rating and change in perceptions of the CRA

6 in 10 Canadians provide a positive rating on the overall performance of the CRA; 4 in 10 say their overall opinion has shifted positively since last year

After responding to questions about applying to benefits and filing taxes, respondents were asked to rate the overall performance of the CRA using a 0 to 10-point scale (0=terrible; 10=excellent). They were also asked about any change in their overall opinion compared to a year ago using a 0 to 10-point scale (0=much worse; 10=much better).

A majority of Canadians rate the performance of the CRA positively (62% rate an 8-10), while 30% give it a moderate rating of 4-7. Very few rate the CRA poorly (5% rate a 0-3). Since March 2020, perceptions have seen a positive shift, with almost four in 10 (37%) saying their overall opinion of the CRA is much better (rate 8-10) compared to a year ago; just over half (53%) rate their change in opinion as a 4-7 (with 32% rating a 5, meaning ‘about the same’); only 2% indicate it is much worse (rate 0-3).

Base: All general population respondents (n=1202)
d1. Given your interaction with the CRA either through filing taxes AND/OR applying for benefits, how would you rate the overall performance of the Canada Revenue Agency or the CRA? Please use a scale from 0 to 10, where 0 means 'terrible' and 10 means 'excellent.'
h1. Using a scale of 0 to 10, where 0 means 'much worse' and 10 means 'much better, how would you rate your OVERALL OPINION of the CRA compared to a year ago?

Applicants to emergency benefits are significantly more likely to rate the overall performance of the CRA higher than Canadians who had only filed taxes in 2018 and/or 2019 (82% vs. 57% rate 8-10, respectively). This group has also seen a more positive shift in opinion (47% vs. 35% tax filers only).

Base: General population (applied to benefits administered through CRA: n=180, did not apply to benefits through CRA but filed taxes: n=1011)

Positive perceptions of the CRA on various measures; respect for taxpayers is rated highest, easy-to-understand information is rated the lowest

In addition to their overall rating of the CRA’s performance, Canadians were asked their impression of the CRA with regard to a series of statements using a scale from 0-10-scale (0=completely disagree; 10=completely agree):

• The CRA treats taxpayers with respect
• The CRA treats taxpayers fairly
• The CRA is efficient in its operations
• The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits
• The CRA works hard at helping Canadians with matters regarding their taxes and benefits
• The information provided by the CRA is easy to understand

On average, the CRA preforms well on these measures, with mean scores ranging from 7.1 to 7.8. Canadians are most positive about the CRA on treating taxpayers with respect (66% rate 8-10). For three statements (doing what is right in administering taxes and benefits, working hard at helping Canadians, treating taxpayers fairly), about 6 in 10 would rate the CRA as an 8-10 (58%, 57% and 57%, respectively). Canadians are least likely to rate the CRA high on being efficient in its operations (54%) and providing information that is easy to understand (49%).

Base: All general population respondents (n=1202)
d3. Now, I would now like you to rate your general impressions of the CRA, based on personal experience or what you may have seen, read, or heard. For each of the following statements, 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.'

Qualitative Findings – General Perceptions of the CRA

Almost all were aware of who the CRA is and impressions of the CRA were mostly positive to neutral.

Respondents see the CRA as the agency that collects taxes, conducts audits, disperses benefits, keeping track of information, and are essentially filling a very functional role that it generally does well. This is partially because of the description provided (CRA does not set policy) and no one disputed this. Participants generally said that the CRA fulfills its mandate as expected and is working away quietly in the background.

Some had feedback that was mostly directed at tax policy (too complicated or don’t understand the tax system, perceptions of loopholes for wealthy) as opposed to the CRA itself. Participants did not feel that it was or should be within the CRA’s mandate to educate or inform Canadians about tax policy, rather it should be something learned via the education system. That said, many believe that the current tax system is fair – while others actually felt that tax policy was beneficial to them in their income situations, and these participants feel that they understand it sufficiently.

In terms of what the CRA does well, the CRA’s website, and CRA MyAccount, were both mostly positively perceived as being easy to use and navigate and making it easier to find both general information and one’s own individual information about taxes. The expectation for a good experience on a website is that the information they are seeking should be easily found in just a few clicks, and the CRA website experience aligned with this.

A few had poor experiences with the CRA, mostly related to having been audited in the past (multiple times, complicated and difficult audit) or customer service issues, and so this negatively coloured their perceptions of the agency.

Areas of improvement were mostly related to customer service experiences: being passed around to multiple agents for a question or issue; not getting through / long wait times on the phone (especially pre-COVID; less so during COVID); a lack of callbacks; limited hours; a lack of continuity on their file when dealing with agents, resulting in having to re-tell their situation or ask their question each time.

Those participants who had experienced customer service issues believed that CRA call centres handle more complicated situations and questions poorly, and that these took a long time to resolve, both at the time of the call itself and in general.

Comments were also made on either improving communications or concerns related to the need for the taxation system to be more adaptable to changing realities – to be more nimble and not take a one size fits all approach to applying taxation guidelines.

Rating of service experience provided by the CRA compared to past

2 in 10 Canadians say the level of service experience provided by the CRA has gotten better compared to the past; one-quarter say it is better than other gov’t organizations

After responding to questions about contacting the CRA through the CRA webpage, telephone or other mode, respondents were asked to rate the level of service experience provided by the CRA compared to service received in the past using a scale of Worse, Better, About the same, or It depends. Two in 10 (22%) say it has gotten better, while six in 10 (58%) say it has stayed about the same; only 5% say it has gotten worse.

In comparison to other government organizations, one quarter (26%) say CRA’s services are better, and six in 10 (56%) say it is roughly the same.

Base: All general population respondents (n=1202)
f1. Based on your recent interactions with the Canada Revenue Agency through telephone, visiting the website online, or another method, would you rate your service experience provided by the CRA as better, about the same, or worse than the service you have received in the past?
f2. And would you say that this level of service is better, about the same, or worse than the service you have received from other government organizations?

Applicants to emergency benefits are significantly more likely to rate the level of service provided by the CRA as better than service received in the past when compared to the broader group of those who filed taxes only (40% vs. 17%, respectively). In addition, they were more likely to say the service experience is better when in comparison to other organizations vs. those who filed taxes only (did not apply to benefits) (43% vs. 21%, respectively).

Base: General population (applied to benefits administered through CRA: n=180, did not apply to benefits through CRA but filed taxes: n=1101

Perceptions and ratings among those more affected by COVID-19

Those who are unemployed and those living in lower income households are more likely to have shifted their perceptions of the CRA positively

Opinions of the CRA among Canadians more affected by the economic crisis have shifted positively since March. Those who are unemployed but looking for work are significantly more likely to rate the CRA as 8-10 on overall performance compared to those employed full-time (81% vs. 61%, respectively). Their opinions of the CRA are also more likely to have changed for the positive (46% unemployed vs. 35% employed full-time), as is their rating of the service experience provided by the CRA (42% unemployed vs. 19% employed).

While overall performance ratings are relatively consistent across income groups, those in lower income households <$40K (45%) are significantly more likely to say their opinions of the CRA have changed for the better since last year compared to higher income households $80,000-<$120,000 (36%) and $120,000+ (30%). They are also more likely to say the level of service experience provided by the CRA is better now compared to higher earning households (32% of <$40K vs. 18% of $80,000-<$120,000 and 16% of $120K+).

Base: General population (employed: n=733, unemployed but looking for work: n=74, household income <$40K: n-311, $40,000-<$80,000: n=318, $80,000-<$120,000: n=220, $120,000 or more: n=244)
*small base size <n=100

Qualitative findings: Perceptions of the CRA for those affected by COVID

Opinions on the CRA were positive or neutral before the pandemic, and for the most part opinions have not changed, in particular for those who had a previous poor experience.

However, for some, the pandemic and the ensuing response demonstrated that CRA can be responsive and nimble. They felt that their awareness and opinions of CRA had changed positively – they were more aware of what the CRA does and its role in administering benefits, and this would result in paying closer attention to its activities, such as social media feeds, in future.

For those who felt that customer service and response times in particular had improved during COVID, they would like to see this carried forward in future. Others qualified their answers by saying that COVID was exceptional – and consequently the response was as well, and stated that they lacked confidence that the CRA can or will continue to work this way, given the complexity of the tax system, and the need for diligence and scrutiny. These participants felt that there will be a likely be a return to the pre-COVID levels of service after the pandemic is over.

Otherwise, participants would like to see customer service improvements that they mentioned at the outset of the discussions, about their general experiences with the CRA, which were mostly unrelated to their COVID experiences.

In general, the move to online and the increased functionality of the website was a positive development – it was perceived to be functioning well and opening up opportunities to be more self-sufficient and efficient.

When asked about CRA’s new vision of being Fair, Trusted, and Helpful by Putting People First, most associated this idea with customer service – the good customer service they are already receiving, or in terms of improvements that would help improve their experiences. A few mentioned that the CRA had done a good job under difficult circumstances during COVID consistent with this new vision, and that they would carry their positive experiences during COVID forward with them in terms of their perceptions of, and dealings with, CRA in future.

Application for Emergency Response Benefits

One quarter of Canadians applied for COVID-19 Emergency Response Benefits

One quarter of Canadians (25%) applied to/received at least one of the COVID-19 Emergency Response Benefits: 15% applied for the CERB through the CRA (note that 482,000 or ~17% of Canadians applied according to the Government of Canada website);^[1] 3% applied to CESB, and 1% applied to CEWS. The proportion of those who received CERB through Employment Insurance (EI) is 6%.

Base: All general population respondents (n=1202)
a1. Since March of this year, have you applied for any of the following federal government COVID-19 support emergency benefits?
a3. Did you apply for the CERB through the Canada Revenue Agency OR did you receive the CERB through your application for EI or Employment Insurance?

Younger Canadians, 18 to 24 years old (small base size n=65), are disproportionately affected by the economic crisis, with 59% saying they applied for an emergency benefit since March: 27% applied for CERB through the CRA; 11% received CERB through EI; and 19% applied for CESB. In comparison, only 29% of those aged 25 to 44, 22% of those aged 45 to 64, and 10% of those 65 and older applied for one of the benefits.

Those with lower educational attainment are also more affected: 34% of those with high school or less and 26% of those with some post-secondary education applied for a benefit compared to 19% of those with a university degree or higher.

Immigrants were also more likely to say they applied for a benefit than non-immigrants: 33% vs. 23%.

Qualitative Findings: Applying for Emergency Benefits

Reasons for applying for the benefit varied:

• some did so due to the need to focus on family commitments
• others did so because they were self-employed and work volume slow down
• some did so because of layoffs (ex. travel industry, retail)
• some used it as a temporary resource / bridge but were already back at work, or their financial situations were improving
• needing to quarantine and not being able to work as a result
• a few had applied and were still waiting to hear whether or not they are eligible for CERB

Many found out about the benefits through the news media, as they had been watching the daily federal government news conferences about COVID-19. Others found out about them online or through a colleague. A few found out through their employer, or for CESB, through their university.

Once they found out about the benefit, information sources on how to apply were the CRA’s website, calling the CRA, through news, media and from employers or their university. In general, the information was clear, or they were able to find the information needed, resulting in applying for the benefit. A couple of participants had questions about their eligibility, and this resulted in hesitating to apply, although they ultimately did.

Half of Canadians say they did not apply because they were working full-time

The main reasons for not applying to the benefits are: still being employed full-time (49%), being ineligible/benefits did not apply to me (21%), not wanting/needing benefits (13%), and being retired (13%). Overall awareness of the benefits is very high among Canadians; only 1% each say they were not aware of them, did not know they could apply, or did not fully understand the process on how to apply.

Base: General population (those not applying for benefits: n=934)
a2. What was the main reason you did not you apply to any of the COVID-19 support programs?
Multi-response. Total adds up to more than 100%.

Awareness the CRA will reviewing applications and that the CERB/CESB is a taxable benefit

Nine in 10 applicants (92%) to CERB (including those who received CERB through EI) and CESB are also aware that the support benefits are a taxable benefit. However, immigrants are significantly less likely to be aware of this (84% vs. 96% non-immigrants). There are no other differences by demographic variables.

Base: General population (applied for CERB administered by the CRA or EI: n=254)
a19. Did you know that the CERB or the CESB is a taxable benefit, that is, you may have to pay taxes on this income?

Nine in 10 applicants (90%) to the emergency benefits say they are aware the Agency will be verifying applications and reviewing eligibility at a later date.

Base: General population (applied for any benefits administered by the CRA or EI: n=180)
a18. Did you know that the CRA will be verifying applications and reviewing eligibility for the emergency benefits at a later date?

Qualitative findings: Reviewing applications and taxable benefit

Differences emerged between the French group, and the English groups, on opinions of reviewing eligibility, and taxable benefits.

In the French group, participants were not surprised, nor was there any concern expressed, when informed that the CRA would be reviewing eligibility for the benefits later. Most understood and felt it was appropriate that the priority should be put on disbursing payments – these were exceptional times requiring exceptional actions. There was also recognition that some type of review process would be needed to ensure that all those who applied and received the benefits were indeed entitled to it. Participants felt that we are all taxpayers, and this is taxpayer money that was disbursed, so the government needs to control for those who may have tried to take advantage of the situation and there were some references to potential fraud. All understood that benefits could be considered taxable income – none expressed reservation with this.

In the English groups, opinions were mixed in terms of eligibility being reviewed at a later time. There were concerns that this information should have been clearer from the outset, or that they might be inadvertently negatively impacted should it turn out they were not eligible for benefits. Others acknowledged and understood that the government was motivated by, and doing its best, to help those in need quickly. A few felt that it was a good idea to review eligibility to prevent abuse of the system, given how quickly the benefits rolled out, and how easy it was to apply.

Participants in the English groups were not surprised and somewhat resigned having already heard, or to hear that the benefits are taxable, although there were various concerns raised: whether it is realistic to expect those who are still unemployed to be able to pay; how much the taxes would come to and whether this will be something they can afford. The pushback was less about the fairness of the policy itself as most expect that they would be taxed on any benefits or income they receive— although there were a few who felt that the benefits should have been deducted at source or be non-taxable.

The majority are receiving/received their emergency benefits, many within three days

The majority (92%) of those who applied through the CRA for the CERB have received the benefits. Only 8% had still not received it at the time of the survey, with almost half of these saying it was because they found out they were not eligible.

Base: General population (applied for any benefits administered by the CRA or EI: n=180)
a4. Are you currently receiving, or have you received payments for the emergency benefits to which you applied?

Seven in 10 (68%) say it took three or less days to receive the benefits. One-quarter (26%) say they received it within one to two weeks, while only 6% say it took longer.

Women (80% vs. 63% men) are more likely to have applied online using My Account, as are those with at least some post-secondary education (78% vs. 54% with high school or less). In comparison, men (28% vs. 12% women) are significantly more likely to have applied through the automated system, as are those with high school or less education (37% vs. 14% of those with at least some post-secondary education).^[2]

Positive ratings of the application process for support benefits across all attributes

Using a 0 to 10-point scale (0=completely disagree; 10=completely agree), respondents were asked to rate the overall application process on the following:

• I feel that my application was processed in a timely manner
• My interactions with the CRA met my needs
• Experience gave me the impression the CRA is working hard to help Canadians
• I found the overall application process easy
• The experience made me feel like the CRA cares about my situation
• Information provided by the CRA about the benefits was easy to understand

Applicants for benefits rate their experience with the application process positively across all attributes with average scores ranging from 8.1 to 9.4. Timeliness received the highest rating, with a mean score of 9.4 (93% rate 8-10). The majority also feel that their interactions with the CRA met their needs (86%), that the experience gives them the impression the CRA is working hard to help Canadians (85%), and that the CRA cares about their situation (74%; higher among women than men – 82% vs. 68%, respectively). While fewer find that the information provided by the CRA about the benefits was easy to understand (70%), more say they found the overall application process easy (83%).

Base: General population (applied to benefits administered through CRA: n=180)
A7. I would now like to read you a few statements about your experience with the application process for COVID-19 support programs. For each one, please use a scale from 0 to 10, where 0 means you 'completely disagree', and 10 means you 'completely agree.'

Majority are satisfied with overall quality of the application process

Using a 0 to 10-point scale (0=completely satisfied; 10=completely dissatisfied), respondents were asked to rate their overall satisfaction with the quality of the application process. Eighty-two percent of applicants to emergency benefits are very satisfied (rate 8-10, with an average score of 8.7) with their overall experience with the entire process from applying for the COVID-related benefit, to receiving the payment. Only 3% say they were dissatisfied with the process. There are no significant differences by demographic subgroups.

Base: General population (applied to benefits administered through CRA: n=180)
a9. Thinking about the entire process, from applying for the COVID-related benefit, to receiving the payment, how satisfied are you with the overall quality of the process? Please use a scale from 0 to 10, where 0 means 'completely dissatisfied' and 10 means 'completely satisfied.'

Qualitative findings: the application process

Almost all stated that they had applied for the benefit online via the CRA site. Many already had a My CRA account which expedited things – a few had to set one up prior to applying – and there were no issues with this.

Almost all stated that applying online was simple and straight forward, easy and painless. There was no negative feedback received. The language used on the CRA site was simple and easily understood, and there were a few who were pleasantly surprised by how easy it was to apply.

In the French group, they felt that applying online was undoubtedly key to expediting the process given the likely volume of applications that were made.

One who applied by automated telephone also found this quick and painless, although this participant noted that they are now prohibited from doing so and need to apply online.

Filing taxes

In this next section, we highlight all tax-filers experiences with recent tax filing in 2019 or in 2018 (note that because fieldwork took place shortly after the tax filing extension deadline, 2018 filers were included in the sampling), regardless of whether they have applied for COVID-19 emergency benefits.

Almost all Canadians (99%) report filing their taxes in 2019 and/or 2018; a majority receive help (68%) doing their taxes

Particular subgroups are more likely to have not filed their taxes in the past two years: younger Canadians 18-24 (5%), men (2%), as well as those with lower level of educational attainment (2%), those unemployed but looking for work (3%), and those living in households earning less than $40K (3%).

Base: All general population respondents (n=1202)
b1. Have you filed your personal [QC: federal] income tax return for 2019?
b2. Have you filed your personal [QC: federal] income tax return for 2018?

Three in 10 (31%) file their taxes on their own, while seven in 10 (68%) receive help – of these, most (77%) receive help from a professional tax preparer/accountant. Among those who receive some form of help, those younger 18-24 (50%) as well as those with high school or less (31%) are most likely to receive help from family/friends.

Base: general population respondents (filed 2019 or 2018 taxes: n=1194; those who received help: n=805),
b3. Did you prepare your most recent tax return on your own, or did you receive help from someone else?
b4. From whom did you get help?

8 in 10 Canadians file their taxes online; younger, older, and lower-income households more likely to submit by mail

A majority of Canadians (81%) file their taxes online, with only one in 10 (12%) sending their tax returns via mail. Those younger 18-24 (21%) and those 65+ (14%), as well as those living in households that earn less than $40K (20%) are more likely to use mail.

Base: general population respondents (filed 2019 or 2018 taxes: n=1194)
b5. Was your tax return sent in by mail or online, or did you use another method?

Qualitative findings: Filing taxes

There was a mix in all groups of those who filed their 2018 or 2019 taxes themselves (done online), versus those who had others file on their behalf – these included family members, spouses, or a financial expert such as an accountant or tax professional.

For those who file themselves, they have been enabled by tax filing software that is easy-to-use, auto fills information, and is lower cost than having someone else do it. Those who prefer to have others file like the reassurance that their taxes are being filed by a knowledgeable person, particularly in case of needing to deal later with the CRA.

Awareness and use of government tax filing extensions

Majority of Canadians are aware of the tax filing extension from April to June this year; one-third took advantage of the extension

Nine in 10 say they are aware of the extension; 8% say they are not aware. Younger Canadians 18-24 (21%) are less likely to be aware, as well as those earning less <$40K (12%). Of those who filed their 2019 taxes, one-third (33%) used the extended deadline, while two-thirds (65%) filed within the initial deadline.

Base: General population (all respondents: n=1202, those who filed 2019 taxes: n=1043)
c1. Were you aware that the CRA extended the tax filing deadline for 2019 taxes from April 30th to June 1st this year to provide Canadians with more time, given the Covid-19 situation?

3 in 10 Canadians say the tax filing extension was important to them personally, while 6 in 10 support the gesture as important to all Canadians

Using a 0 to 10-point scale (0=not at all important; 10=very important), half of the respondents were asked to rate the overall importance of the tax filing extension to them personally, and half were asked to rate the overall importance to all Canadians (split sample). Those more affected economically by COVID-19 are more likely to say the extension is important to them personally: those unemployed but looking for work (46% rate 8-10 vs. 26% employed); those earning less <$40K compared to households with higher level income (44% vs. 13% earning $120+); and immigrants (46% vs. 22% non-immigrant).

Base: All respondents (general population: n-1202), split sample
c3. Using a scale from 0 to 10, where 0 means 'not at all important' and 10 means 'very important,' how important was it for [you personally/all Canadians (split sample)] that the CRA extended the tax filing deadline?

Only 6 in 10 are aware the CRA extended the deadline to paying balances owing on taxes to provide Canadians more time

Residents of Quebec (69%) are most aware of this compared to all other regions, as are those retired (69%). However, those 18-24 (39%), those earning <$40K (52%) and those with high school or less (51% vs. 62% university or higher) are less likely to be aware of the extra time given to Canadians.

Base: All respondents (general population: n-1202)
c4. Were you aware that the CRA extended the deadline to September 1, 2020 for paying any balances owing on taxes filed this year without any penalties or interest to provide Canadians with more time, given the COVID-19 situation?

4 in 10 say the extension of the deadline for balances owing is important to them personally, while three quarters support this as important to all Canadians

Using a 0 to 10-point scale (0=not at all important; 10=very important), respondents were asked to rate the overall importance of the extension for paying balances owing on taxes to them personally/to all Canadians (split sample). Quebec residents (42%) are more likely to say it is important to them personally that the government extended the deadline for paying taxes owing. Those earning <$40K (45% vs. 20% $120K+) and immigrants (46% vs. 27% non-immigrants) also appreciated the extension.

Base: All respondents (general population: n-1202), split sample
c5. Using a scale from 0 to 10, where 0 means 'not at all important' and 10 means 'very important,' how important is it for [You personally/All Canadians split sample] that the CRA has extended the time to submit payment without having to pay interest or penalties?

Qualitative findings: extension for filing, and for balance owing

Most filed their taxes within the original deadline – mostly because there was no need to take advantage of the extension. They already had their paperwork together, the process had already been initiated so there was no need or interest in delaying, or they filed before lockdown.

A few filed using the extended deadline – one participant wanted to ensure they had all the necessary information before doing so, one participant filed using the extended deadline as they were out of the country waiting to get home, while another had no particular reason for choosing to do so. There were otherwise no delays caused by COVID such that an extension was needed.

Most felt that extending the filing date was a good move as it allowed those who may have been facing unusual circumstances or challenges due to the pandemic a bit of breathing room. A few were uncertain as to why an extension for the filing date would be necessary for Canadians.

The extension on payments and penalties was personally appreciated by some who wouldn’t have been able to pay otherwise; for those not directly affected they completely agreed with the extension being given and felt that this was a good measure for those facing financial challenges, who might need an opportunity to somewhat recover financially before having to make a payment to the CRA.

CRA’s My Account

6 in 10 Canadians say they are registered online with the CRA’s My Account; majority have full access to all features

Overall, 60% of Canadians are registered with My Account. Those with high school or less education are less likely to be registered (39% vs. 69% university education or higher), as are those earning <$40K and $40K-<$80K (48% and 56%, respectively vs. 67% some post-secondary education). Immigrants (69% vs. 60% non-immigrants) and those aged 25-44 are more likely to be registered (75% vs. 63% 18-24, 61% 45-64 and 44% 65+).

Seven in 10 (70%) of those who applied to benefits through the CRA (CERB/CESB) were registered with My Account; one third (35%) of these had registered in order to claim their benefits.

Base: General population (all: n=1191, applied to benefits administered through CRA: n=180, did not apply to benefits through CRA but filed taxes: n=1101, those who applied for CERB/CESB via My Account: n=124)
g1. Are you registered with CRA's online service called My Account?
g2. Earlier you mentioned you applied for the government support benefits thorough the CRA's online service called My Account. Did you RECENTLY register for the CRA's online service called My Account for the purposes of claiming the [CERB/CESB] or had you already registered beforehand?

A majority of those registered to MyAccount (83%) have full access to My Account features.

Base: general population (those registered with My Account: n=727)
g3. Do you have full access to all the features of the 'My Account' online service? Full access allows you the ability to make changes or to use auto-fill. When you registered you would have had to enter a security code to obtain full access to the online service.

Respondents who are not registered with full access cited a number of different reasons: they didn’t know they had to/were not aware (19%), didn’t need full access (15%), unsuccessful in obtaining security code (13%), did not want it (13%) and forgot or lost security code (13%), among others.

Base: SMEs employing more than one person that applied to CEWS benefits (n=130)
aa5. As a result of COVID-19, did you have to lay off any of your employees?

Furthermore, cross-tabulation reveals that there is no significant relationship between lay-offs and receiving CEWS. Both SMEs that laid off employees and those did not lay are equally likely to be receiving CEWS (90% vs. 92%). Half of the 10% of SMEs (n=8) who laid off employees are not receiving CEWS payments because it has not arrived.

Base: SMEs employing more than one person that applied to CEWS benefits (n=130)
aa5. As a result of COVID-19, did you have to lay off any of your employees?
aa3. Is your business currently receiving, or have you received CEWS payments for the emergency benefits to which you applied?

Among SMEs that are receiving CEWS, almost nine in 10 (86%) report being able to re-hire at least some of their previously laid-off employees. Only 13% say they have not been able to re-hire any of their employees.

Base: SMEs employing more than one person that applied to CEWS benefits and had to lay off employees (n=75*)
aa6. Have you been able to re-hire your previously laid-off employees? *small base size

CEWS has helped retain some employees, but shifting consumer trends means there has not been a need for businesses to rehire all staff back

The most common reasons cited relate to a downturn in business. Over half (57%) say they did not re-hire their employees because there were fewer positions or less hours available to staff, and over a third (38%) say they had to downsize the business.

Base: SMEs employing more than one person that applied to CEWS benefits, had to lay off employees but did not re-hire all previously laid off employees (n=56*)
aa7. What has prevented you from re-hiring all your former employees? Select all that apply. Multi-response. Total adds up to more than 100%. *small base size

Almost half (46%) report that none of the positions have been filled with new employees.

Base: SMEs employing more than one person that applied to CEWS benefits, had to lay off employees but did not re-hire all or most of all previously laid off employees (n=37*)
aa8. Have you been able to re-staff with new employees? *small base size

Two-thirds applied for CEWS directly via My Business Account; the rest used Web Forms or had help from an employee or tax/accounting specialist

Seven in 10 SMEs applied to CEWS through their My Business Account (64%) or used Web Forms (6%). One in 10 either enlisted the help of an accountant or tax professional external to their business to apply on their behalf (13%) or had an internal employee act as a representative to apply to the program (9%). There is no statistically significant difference in application method by business size.

Base: SME (applied to CEWS: n=135
a5. Which of the following best describes how you applied for the CEWS?

Positive ratings for speed of process; other aspects good, but there is room for improvement particularly in providing ‘easy to understand information’

Using a 0 to 10-point scale (0=completely disagree; 10=completely agree), respondents were asked to rate the overall application process on the following:

• I feel that my application was processed in a timely manner
• My interactions with the CRA met my needs
• The experience gave me the impression the CRA is working hard to help Canadians
• I found the overall application process easy
• The experience made me feel like the CRA cares about my situation
• Information provided by the CRA about the benefits was easy to understand

As in the general population survey, timeliness on the part of the CRA receives the highest rating, with a mean score of 8.4 (74% rate 8-10 on a scale of 0-10). Other items receive more moderate scores. Half of SMEs that applied for CEWS feel strongly their interactions with the CRA met their needs (51%), that the CRA is working hard to help Canadians (50%), and that the overall application process was easy (46%). Fewer believe that the experience of applying for CEWS made them feel like the CRA cares about their situation (41%) and that the information provided by the CRA about the benefits was easy to understand (31%).

Base: SME (applied to CEWS: n=135
a6. Here are a few statements that could describe your experience with the application process for CEWS. For each one, please use a scale from 0 to 10, where 0 means you ‘completely disagree’ and 10 means you ‘completely agree’.

CEWS applicants are largely satisfied with overall quality of application process

Using a scale of 0-10 (0=completely dissatisfied; 10=completely satisfied), respondents were asked to rate their level of satisfaction with the overall quality of the application process. Overall, SME respondents were rather satisfied with the CEWS application process: just over half (56%) rated their experience as 8-10 and only 7% rated their experience in the 0-4 range. The mean score for SMEs applying for CEWS in the sample is 7.6 out of 10. There were no statistically significant differences in satisfaction with the overall quality of the process according to size or age of SME.

Base: SME (applied to CEWS: n=135
a7. Thinking about the entire process, from applying for the COVID-related benefit to receiving the payment, how satisfied are you with the overall quality of the process?

Very few SMEs (n=10) were unsatisfied with the process but the most common reason was that the application process difficult (50%, n=5), not finding the information needed (50%, n=5), technical problems with the CRA (40%, n=4), and difficulty getting through on the telephone (40%, n=4).

Base: SME (applied to CEWS and unsatisfied with process – rating of 0-4 (n=10)
a8_TI. Which part(s) of the process in particular were you dissatisfied with? Multi-response. Total adds up to more than 100%. *very small base size

High awareness of CEWS calculation spreadsheet; those who used it were satisfied with its functionality and ease of use

One tool that was made available to those applying to CEWS was a calculation spreadsheet used to calculate the amount of subsidy for which they qualified.^[3] Six in 10 (61%) say that they had used this resource, and another 16% report knowing about the spreadsheet but had not used it. This means that total awareness of the resource stands at 77% of SMEs that applied to receive the emergency benefits.

Base: SMEs (applied to CEWS: n=135)
t1. When applying for the CEWS, did you use the CEWS calculation spreadsheet from the CRA web pages of Canada.ca?

Among the 61% of SME applicants (n=82) who used the calculation spreadsheet, reception was rather positive; over 8 in 10 (83%) believe it was easy to understand the calculation spreadsheet, including a quarter (28%) who say that it was ‘very easy’.

Base: SMEs (used calculation spreadsheet: n=82*)
t3. Please indicate how easy it was to understand the CEWS calculation spreadsheet. *small base size

Almost all SME applicants (94%) that used the calculation spreadsheet say they were satisfied with its functionality, including four in 10 (39%) who say they were ‘very satisfied.’

Base: SMEs (used calculation spreadsheet: n=82*)
t4. Please indicate how satisfied you were with the functionality of the CEWS calculation spreadsheet. *small base size

Tax Filing among SMEs (including Temporary 10% Wage Subsidy)

The SMEs in our sample are structured in a variety of ways and therefore have different tax filing and reporting requirements. In this next section, we highlight SME respondent experiences with business tax filing, regardless of whether they have applied for COVID-19 emergency benefits.

86% of Canadian SMEs say they filed business taxes with the CRA since March 2020; most get help with their taxes and file online

The most common type of business tax filings among this sample of SMBs are GST/HST returns (70%), payroll (62%), and T2 returns (43%). Less common are T3 returns (7%), cooperative filings (3%), T3010 registered charity information returns (3%), T1044 non-profit organization returns (3%), and T5013 partnership returns (3%). In total, 86% of Canadian SMBs say they have made some sort of business tax filing to the CRA since March 2020.

Of the SMEs that filed GST/HST returns, half prepared the return themselves (51%) while another half (49%) had someone else complete them. The same is true for those SMEs submitting payroll remittances (49% self, 51% else) and the small number who report filing non-profit returns (T1044) (50% self, 50% else). SMEs tend to get help in completing the other kinds of business tax returns, such as T2 returns (83%), T3 returns (73%), cooperative filings (82%), T3010 returns (66%), and T5013 returns (75%).

Base: All SME respondents (n=358)
b1. What tax filings for your business have you made to the CRA since March 2020? Multi-response. Total adds up to more than 100%. bb1. [For each return filed at QB1] Did you prepare your most recent tax returns for your business on your own, or did you have someone else prepare it on your behalf? ** very small base size

Online filing is the most used method for business taxes. Of those SMEs that file GST/HST returns, 82% report doing so online, while 12% still use mail. For those filing payroll remittances, 78% submit online and 8% use mail; for those filing T2 returns, 82% do so online and 11% file by mail.

Base: SMEs having filed taxes to the CRA since March 2020 (varies)
QB1. What tax filings for your business have you made to the CRA since March 2020? Multi-response. Total adds up to more than 100%. QBB3. [For each return filed at QB1] Was your tax return sent in by mail or online, or did you use another method? ** very small base size

A majority generally see business tax filing as ‘easy’

Reporting requirements differ according to type of return but overall, the majority of SMEs see business tax filing as easy. Nine in 10 consider payroll (92% very + somewhat easy) and GST/HST returns (89%) easy to complete. Three-quarters (77%) also say filing business corporate tax returns (T2) is easy, although 22% indicate it is challenging.

Base: SMEs having filed taxes to the CRA since March 2020 (varies), excluding not applicable
QB2. [For each return filed at QB1] Thinking of the following tax filings you made since March 2020, how easy or hard was it to prepare and submit the following returns?
** very small base size

Canadian SMEs generally believe that filing business tax returns is about the same as it was last year

SMEs generally believe that the filing process is similar to last year. Looking at the three most-common business tax filings, 92% of SMEs making GST/HST filings say the process was no easier or harder than last year. The same goes for 93% of SMEs filing payroll remittances and 86% of SMEs filing T2 returns.

Base: SMEs having filed taxes to the CRA since March 2020 (varies), excluding not applicable
QB3. [For each return filed at QB1] Compared to previous years, would you say the process for preparing and submitting these returns has been…? ** very small base size

Many SMEs are aware of the extended deadline for T2 and GST/HST returns, but half of SMEs still filed within the original deadlines

In response to the COVID-19 pandemic, the CRA had extended the filing deadline for various business tax returns.^[4] While different extended deadlines apply to different types of filings, SMEs seem to be aware of the extra time the CRA has given them to complete their filings. Of those filing T2 returns, 83% report being aware of the extended deadline and 81% of those filing GST/HST returns say they were aware of the new deadline.

Base: All SMEs, excluding registered charities and non-profits (n=354)
c6. Were you aware that the CRA extended the deadline for the following to provide Canadian businesses with more time, given the COVID-19 situation? Note: “Trust returns (T3)” was only shown to trusts.

Although a majority of those filing T2 and GST/HST returns report being aware of the extended deadline for business tax filings, over half (56%) of SMEs report that they filed their business taxes within the initial deadline, and one-third (36%) say they will take advantage of the extended deadline.

Base: All SMEs, excluding ‘does not apply’ (n=303)
c8. Are you, or will you be taking advantage of this extended business filing deadline for your business or do you intend to file within the initial deadline?

Given that over half of SMEs filed within the original deadline, perceived importance of the extended deadline was low when talking about their own business, but higher when asked to think about all Canadian businesses

Using a 0 to 10-point scale (0=not at all important; 10=very important), respondents were asked to rate how important it was for their business that the CRA had extended the time to file business income tax returns. Given that half of SMEs report having filed their business taxes within the original deadline, it is understandable that only a quarter (25%) of SMEs rate the importance of the extension as an 8-10 to the operation of their business; 34% are neutral (4-7), and four in ten (41%) say it was not important (0-3).

When asked whether it was important that all Canadian businesses have more time to submit their filings, scores are significantly higher; four in 10 (41%) rate the importance of this measure as an 8-10, and only two in ten (23%) rate it as a 0-3.

Base: All SMEs, excluding registered charities and non-profits (n=354)
c9. Using a scale from 0 to 10, where 0 means “not at all important” and 10 means “very important,” how important is it for your business that the CRA has extended the time to file your business income tax return?
c10. And again, using a scale from 0 to 10, where 0 means “not at all important” and 10 means “very important,” how important do you feel it is for Canadian businesses that the CRA has extended the time to file business tax returns?

This perceived importance of an extended tax filing deadline for Canadian businesses in general can also be seen when it comes to extensions for specific types of filings. Where four in 10 SMEs believed that it was important (8-10) that Canadian businesses were able to file business taxes at a later date, a similar proportion say the same about the helpfulness of the extended GST/HST (43%) and T2 (42%) deadlines.

Base: All SMEs, excluding registered charities and non-profits (n=354)
c7. Using a scale from 0 to 10, where 0 means “not at helpful” and 10 means “very helpful,” how helpful do you feel it is for Canadian businesses that the CRA has extended the time to file their… ?

Moderate awareness of the 10% Temporary Wage Subsidy, but those who applied to CEWS were more likely to have heard about it and to have used it

Another pandemic-related measure is the 10% Temporary Wage Subsidy for Employers (TWS), which allows eligible employers to reduce their payroll deductions.^[5] Among SME respondents, seven in 10 (69%) report being aware of this measure. This is higher among those who applied to CEWS (80%) compared to those who did not apply but filed taxes only (66%).

Older firms (operating for six years or more) tend to be more aware of the TWS than younger ones (operating for five years or less) (73% vs. 48%, respectively). This is understandable, given that older SMEs are more likely to file payroll remittances than younger ones (66% v. 33%). In addition, those SMEs that applied for CEWS were more likely to be aware of the wage subsidy (80%) than those who did not apply for CEWS (62%).

Base: All SME respondents (n=358)
tta5. Have you heard of the 10% Temporary Wage Subsidy? Note: “Firm age” cross-tab excludes those who responded “Rather not say” to this question and therefore does not sum up to the full base. *small base size

2 in 10 SMEs have used the TWS, while a further 11% plan on using it; much higher among CEWS applicants

While 7 in 10 SMEs say they had heard of the 10% Temporary Wage Subsidy, three in ten (30%) report either using it or planning to use it. However, a closer look at responses among SMEs that say they applied for CEWS shows that half (53%) have used or will use the TWS.

Base: All SME respondents (n=358)
ttb5. Have you used it or do you intend to use it?

10% Temporary Wage Subsidy seen as easy to use and somewhat effective in helping businesses stay afloat

Of the 20% of SMEs that report having used the 10% Temporary Wage Subsidy, the majority (89%) found it easy to use. This includes half (50%) who say that it was ‘very easy’ to make use of the wage subsidy.

Base: SMEs (used 10% Temporary Wage Subsidy: n=70)
QT5. How easy or difficult would you say it was to make use of the 10% Temporary Wage Subsidy? *small base size

Three-quarters (76%) of SMEs that made use of the 10% Temporary Wage Subsidy say they found it effective in supporting their business. While a quarter (23%) say this measure was ‘very effective’, SMEs mostly think this measure is ‘somewhat effective’ (53%). Only one in ten (11%) say this wage subsidy is ‘not at all effective’ for supporting their business.

Base: SMEs (used 10% Temporary Wage Subsidy: n=70)
t6. How effective was the 10% Temporary Wage Subsidy for supporting your business? *small base size

SMEs’ experience using My Business Account

Relatively high use of My Business Account among SMEs, with CEWS bringing even more to register for the service

Most Canadian SMEs are registered to CRA’s My Business Account, with seven in ten (71%) saying that they have an account.

Base: All SME respondents (n=358)
gg1. Are you registered with the CRA’s online service called “My Business Account”?

Of the SMEs that applied for the CEWS through their My Business Account (n=86), about four in ten (41%) say they registered specifically to claim the benefits, while 59% say they were already registered.

Base: SMEs reporting using My Business Account to apply for CEWS (n=86)
gg2. Earlier you mentioned you applied for the CEWS thorough the CRA’s online service called My Business Account. Did you RECENTLY register for the CRA’s online service called My Business Account for the purposes of claiming the CEWS? Or had you already registered beforehand?

Moderate satisfaction with functionality of My Business Account; while seen as relevant to their needs, there is room for improvement in the registration process and ease of use

SMEs with a My Business Account were asked their views on the following statements regarding the service using a 0-10-point scale (0=completely disagree; 10=completely agree):

• It is easy to use the CRA's My Business Account online service
• The services provided in the CRA's My Business Account online service are relevant to my needs
• I’m confident that the CRA's My Business Account online service is a secure online platform that protects my personal information
• The registration process for My Business Account was easy
• The services provided in the CRA's My Business Account online service are relevant to my needs
• I’m confident that the CRA's My Business Account online service is a secure online platform that protects my personal information
• It is easy to use the CRA's My Business Account online service
• The registration process for My Business Account was easy

SMEs are moderately satisfied with the features of My Business Account. Ratings for most measures range from 6.8 to 7.5. ‘Relevant to business needs’ is the aspect most highly rated, with a mean score of 7.5 and six in 10 (61%) rating the service favourably (8-10) on this measure. Other aspects of the service are rated slightly less favourably, with half giving a favourable rating (8-10) to the service’s ease of use (50%) and ease of registration (49%).

Base: SMEs (using My Business Account: n=254
gg3. For each of the following statements about the CRA's online service called My Business 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”.

SMEs contacting the CRA

High engagement with website, particularly among those applying for CEWS

Overall, seven in 10 SMEs (69%) have visited the Government of Canada’s website to search for information, either about applying for COVID-19-related emergency benefits or filing business taxes. Among those who applied for CEWS, 85% of them say they visited the website for more information about the emergency benefits. Fewer SMEs (64%) that did not apply for CEWS but filed business taxes say they visited the website for information about business taxes.

Base: All SME respondents (n=358)
a10. Since March 2020, have you visited the Government of Canada’s website, Canada.ca, to search for information about applying for the COVID-19 emergency benefits?
e1. Since March 2020, have you visited the web page for taxes on the Government of Canada website, Canada.com, for information about business taxes? This is also known as the Canada Revenue Agency’s webpage.

Fewer than 1 in 10 SMEs used the Chat with Charlie function; higher among SMEs applying to CEWS

SME use of Chat with Charlie is low; fewer than one in 10 (8%) who have visited the government website say they have used this function. Use of the chatbot is higher among SMEs that applied for CEWS (13% who did not apply to CEWS but filed taxes).

Base: SMEs (visited GoC website: n=247)
a11/e2. On some pages of the Canada.ca website, there is a chat function called “Chat with Charlie”. Do you recalling using this chat function?

SMEs ratings of website are neutral; those looking for information on COVID-19 benefits more positive on website experience

SMEs that had visited the Government of Canada website, be it for information about COVID-19 benefits or business taxes, were asked to provide their views on the following statements about their website experience using 0-10-point scale (0=completely disagree; 10=completely agree):

• The information provided was easy to understand
• It was easy to find the information I was looking for
• The website provided me with the information that I needed
• The information on the webpage was clearly laid out
• The chat function helped me find the information I needed

One-third of SMEs rate 8-10 on the website providing information they needed (36%), and on being clearly laid out (32%). Three in 10 rate the information provided on the site as easy to find (29%) and easy to understand (28%). Generally speaking, SMEs that applied to CEWS have a better experience with finding information on COVID-19 emergency benefits on the website than SMEs that did not apply to CEWS but filed taxes and were mainly looking for information related to filing business taxes.

Base: SMEs (visited GoC website: n=247)
qa12. The following statements have to do with the COVID-19 information on the Canada.ca website.
qe3. Below are a few statements specifically relating to the sections about taxes that you visited, otherwise known as the Canada Revenue Agency webpages. Note: “The chat function helped me find the information I needed” was only shown to those who used the chatbot (n=20 total, n=15 for those applying to CEWS, n=5 for those filing taxes).

4 in 10 SME CEWS applicants called the CRA; 10% did not get through to anyone;

While 85% of SMEs that applied to CEWS say they visited the government website to get information about benefits, 40% used the telephone to contact the CRA directly. In comparison, only 23% of those who did not apply to CEWS but filed taxes called the CRA.

Base: SMEs (applied to CEWS: n=135, did not apply CEWS but filed taxes: n=180)
a13. And since March of this year, did you call the Canada Revenue Agency and speak with someone to find out more information specifically on the COVID-19 support emergency benefits?
e4. And since March this year, did you contact the Canada Revenue Agency for any reason about your business taxes by...?

Most common questions to the CRA focus on GST/HST filings, followed by corporate tax filings

Queries related to GST/HST are the most often asked (49%), followed by corporate tax filing (43%), pay roll remittances (17%), business number registration (13%), and excise, duties, and levies (8%).

Base: SMEs (did not apply to CEWS but contacted the CRA: n=53*)
e5. Thinking about your most recent contact via …, for what the purpose did you contact the CRA? Select all that apply. Multi-response. Total adds up to more than 100%. *small base size

Telephone scores high on accuracy of information and empathy; CEWS applicants more positive across all measures

Using a 0 to 10-point scale (0=completely disagree; 10=completely agree), SMEs that called the CRA were asked to rate the overall process on the following:

• I was provided with accurate information
• The telephone experience made me feel like the CRA considers my unique situation
• I was able to call at a time that was convenient to me
• The telephone experience gave me the impression the CRA is working hard to help Canadians.
• The wait time to speak to an agent was acceptable

Overall, SMEs that applied to CEWS and called the CRA to ask about COVID-19 emergency benefits generally have a more favourable opinion of their experience than SMEs that called the CRA for business tax-related question. Both groups rate the experience highest when it comes to being provided with accurate information (63% among CEWS applicants, 42% among tax filers only). SMEs also appreciate the ability to call at a convenient time (55% among CEWS applicants vs. 42% among tax filers only). SMEs applying to CEWS rate their telephone experience much more highly (48%) than SMEs filing taxes only (17%) when it comes to the wait time to speak to an agent.

Base: SMEs that called CRA (n=86)
a14/e6. The following are statements that could describe your telephone experience. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree”. *small base size

CEWS applicants more satisfied with CRA telephone service about COVID-19 benefits than SMEs calling about tax-related matters

This overall trend of CEWS applicants rating their telephone experience more favourably than SMEs asking about tax-related matters extends to perceptions of overall quality of service. SMEs who called the CRA to get information about the emergency benefits are more likely than those calling about tax filing matters to rate the overall service as being eight to ten out of ten (58% v. 37%).

Base: SMEs that called CRA (n=86)
a15. How satisfied were you with the overall quality of the service you received on your most recent contact with the CRA by telephone about the emergency benefits? Please use a scale from 0 to 10, where 0 means “completely dissatisfied” and 10 means “completely satisfied”.
e7. How satisfied were you with the overall quality of the service you received when you contacted the CRA by telephone on this most recent occasion? Please use a scale from 0 to 10, where 0 means “completely dissatisfied’ and 10 means “completely satisfied”.
*small base size

Most believe calling the CRA was effective, but again CEWS applicants are more satisfied

While the majority of SMEs that contacted the CRA say the call was effective (77%), those who called to ask about COVID-19 emergency benefits were more likely to get what they needed from the interaction (85%).

Base: SMEs that called CRA (n=86*)
a16/e8. Did you get what you needed from the CRA on this occasion? *small base size

Tax intermediaries

Overall performance rating and change in perceptions of the CRA

TIs are positive on the CRA’s performance, but those who have applied for CEWS on behalf of clients are more satisfied

After responding to questions about applying to benefits and filing taxes, respondents were asked to rate the overall performance of the CRA using a 0 to 10-point scale (0=terrible; 10=excellent). Tax intermediaries have somewhat positive opinions of the CRA, with over half (56%) rating the agency’s performance as an 8-10. This includes one in ten (10%) who give the maximum rating possible, saying that they are ‘completely satisfied’ with the CRA. Four in ten (40%) TIs are neutral, with relatively few (5%) rating their overall satisfaction with the Agency as a 0-3.

When using another 0 to 10-point scale (0=much worse; 10=much better) to give their overall opinion of the CRA compared to a year ago, almost half of TIs (45%) have changed their opinion for the better. Another half are neutral (50% rate 4-7), meaning their opinion has stayed the same. Few say their opinion of the CRA has changed for the worse (5% rate 0-3).

Base: All TI respondents (n=313)
d1. Given your interaction with the CRA either through filing taxes AND/OR applying for benefits, how would you rate the overall performance of the Canada Revenue Agency or the CRA?
h1. Using a scale of 0 to 10, where 0 means “much worse” and 10 means “much better”, how would you rate your OVERALL OPINION of the CRA compared to a year ago?

There is a statistically significant difference between TIs who have experience applying for CEWS on behalf of their clients versus those who did not apply for CEWS, but still filed business taxes for their clients. Those who applied for CEWS tend to rate the CRA more favourably than those who did not apply but still filed taxes (61% v. 47% rating eight to ten out of ten) and are more likely to have a positive shift in opinion versus last year (51% v. 36% rating eight to ten out of ten).

Base: TIs (applied to CEWS: n=197, did not apply CEWS but filed taxes: n=112)

Furthermore, when asked their reasoning behind their rating of the CRA’s overall performance, six in 10 (60%) provided a positive comment while far fewer (28%) had something negative to say. The top mentions are positive: 24% of TIs believe the agency is doing an effective job and 15% believe that the agency is easy to deal with; 12% say the CRA is helpful/caring (12%) and provides good information (11%). The most-cited negative mention has to do with the difficulty of getting a hold of someone at the CRA (9%).

Base: All TI respondents (n=313)
d2. Why do you rate the performance of the CRA as … out of 10? Note: Responses <3% are not shown.

Generally warm perceptions of the CRA on various measures; ‘easy-to-understand information’ is highest, ‘treating taxpayers fairly’ is the lowest

In addition to their overall rating of the CRA’s performance, tax intermediaries were asked their impression of the CRA with regard to a series of statements using a scale from 0-10 (0=completely disagree; 10=completely agree):

• The CRA treats taxpayers with respect
• The CRA treats taxpayers fairly
• The CRA is efficient in its operations
• The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits
• The CRA works hard at helping Canadians with matters regarding their taxes and benefits
• The information provided by the CRA is easy to understand

On average, the CRA preforms satisfactorily on these measures, with mean scores ranging from 7.1 to 7.3. On many measures, respondents give a favourable rating to the CRA; on each measure, approximately half or more tax intermediaries give the agency a rating that is in the 8-10 range. In fact, over half (57%) of TIs rate the CRA as 8-10 for providing easy-to-understand information. The other attributes follow closely behind (working hard at helping Canadians, treating taxpayers with respect, operating efficiently, and doing what is right in administering taxes and benefits), with treating taxpayers fairly being the area where TIs are the least likely to give a rating of 8-10 (49%).

Base: All TI respondents (n=313)
d3. Please rate your general impressions of the CRA, based on personal experience or what you may have seen, read, or heard.

Rating of service experience provided by the CRA compared to past

3 in 10 TIs believe their CRA service experience was better than last year; a similar proportion say the service is better than other government organizations

When asked about their overall service experience with the CRA, be it through telephone, website, or another method, tax intermediaries are positive; one in three (30%) say that their service experience with the agency was better than last year. In addition, just over half (52%) say their service experience was about the same as last year, meaning that 82% of tax intermediaries believe that the service they received this year from the CRA was either the same or better. One in ten (10%) say their experience was worse than last year.

Furthermore, almost three in 10 (26%) TIs believe that their service experience with the CRA is better than that of other government organizations. Half (54%) say it’s about the same and only 7% say that it’s worse than other government organizations.

Base: All TI respondents (n=313)
f1. Based on your recent interactions with the Canada Revenue Agency through telephone, visiting the website online, or another method, would you rate your service experience provided by the CRA as better, about the same, or worse than the service you have received from the CRA in the past?
f2. And would you say that this level of service is better, about the same, or worse than the service you have received from other government organizations?

TIs who applied to CEWS on behalf of clients are more likely than those who did not to see the service they received from the CRA as being better than in the past

One-third (35%) of tax intermediaries who applied to CEWS rate their overall service experience with the CRA as better than what they have received in the past, with those that did not apply to CEWS (but filed business taxes) doing so to a smaller extent (21%). As a whole, nine in 10 (89%) of TIs who applied to CEWS on behalf of clients would rate their experience as being either the same or better than the past; seven in 10 (71%) of TIs who did not apply to CEWS for clients and only filed business taxes feel the same way. However, there is no statistically significant difference between TIs who applied to CEWS and those who did not when it comes to ratings of the service experience versus other government organizations.

Base: TIs (applied to CEWS: n=197, did not apply CEWS but filed taxes: n=112)

Application for CEWS

6 in 10 (63%) of TIs applied for the Canadian Emergency Wage Subsidy (CEWS) on behalf of their clients

Two-thirds (63%) of tax intermediaries report having applied for CEWS on behalf of their clients.

Base: All TI respondents (n=313)
a1. Since March of this year, have you applied for the Canada Emergency Wage Subsidy (CEWS) on behalf of client(s)?

Very high awareness that the CRA will be verifying applications at a later date

Over 9 in 10 (90%) tax intermediaries who applied to CEWS for their clients report being aware of this measure.

Base: TIs who applied to CEWS (n=197)
a17. Did you know that the CRA will be verifying applications and reviewing eligibility for the emergency benefits at a later date?

Most TIs’ clients are receiving/received benefits for which they applied

Focusing on SMEs that applied for CEWS benefits, 71% say their clients have received benefits.

Base: TIs who applied to CEWS (n=197)
a3. Do you know if any of your clients have NOT received their CEWS benefits?

One-third (33%) of TIs who applied for CEWS say that payments were made faster than expected

Among those TIs who applied for CEWS, one-third (33%) say their clients received the payments ‘faster than expected’. Just under half (45%) say the timeframe within which their clients received the payments was what was expected, meaning that a combined 78% of TIs say their clients have received their payments either within the expected timeframe or ‘faster than expected’. Two in 10 (21%) say that their clients received the CEWS payments ‘slower than expected’.

Base: TIs who applied to CEWS (n=197)
a2. As far as you know or have heard, would you say that most of your clients have received their emergency benefit payments within a timeframe that is…?

8 in 10 TIs applied for CEWS via Represent a Client; 4 in 10 used Web forms

Eight in 10 (84%) TIs report using this portal; four in ten (38%) also say they have applied to CEWS on behalf of clients using the Web Forms application with an access code.

Base: TIs who applied to CEWS (n=197)
a5. Which of the following best describes how you prepared/applied to the CEWS on behalf of your clients? Did you…? Select all that apply. Multi-response. Total adds up to more than 100%.

TIs give positive ratings to the overall CEWS application process; while interactions with the CRA met TIs’ needs and gave impression the CRA cares about Canadians, TIs were less positive about ease of application process

Using a 0 to 10-point scale (0=completely disagree; 10=completely agree), respondents were asked to rate the overall process on the following:

• I feel that my application was processed in a timely manner
• My interactions with the CRA met my needs
• The experience gave me the impression the CRA is working hard to help Canadians
• I found the overall application process easy
• The experience made me feel like the CRA cares about my unique situation as a tax professional
• Information provided by the CRA about the benefits was easy to understand

TIs are more muted in their evaluation of the CEWS application process, showing lower average scores than both the general population and SMEs, but with less variation in these scores across statements. TIs are most favourable when it comes to their interactions with the CRA meeting their needs and giving the impression that the CRA is working hard to help Canadians (59% rated eight to ten out of ten) rated highly. On all measures except for ease of application process, over half of TIs applying for CEWS rated their experience as eight to ten out of ten (with the latter scoring at 46%). In addition, very few TIs would rate their experience with the application process as being poor (zero to three out of ten).

Base: TIs (applied to CEWS: n=197)
a6. Here are a few statements that could describe your experience with the application process for CEWS. For each one, please use a scale from 0 to 10, where 0 means you ‘completely disagree’ and 10 means you ‘completely agree’.

TIs who applied for CEWS largely satisfied with overall process; however, there is room for improvement in terms of processing time, clear information and requirements, and telephone service

TIs are largely satisfied with the process of applying to CEWS on behalf of their clients, giving it an average score of 7.7 out of 10. In fact, two-thirds (65%) are very satisfied (rating 8-10 on a 0-10-point scale) and another one-third (33%) rate the process as a 4-17. Only 3% are dissatisfied to the extent that they would give it a zero to three out of ten.

Base: TIs (applied to CEWS: n=197
a7. Thinking about the entire process in preparing for and applying for CEWS on behalf of clients, how satisfied are you with the overall quality of the process? Please use a scale from 0 to 10, where 0 means “completely dissatisfied” and 10 means “completely satisfied”.

When asked if they found any of the application process challenging a quarter of TIs (25%) say it was not difficult. However, the remaining three-quarters did cite some issues with the application process: time to receive the benefit (27%), keeping up with changing requirements (26%), and difficulty getting through on the phone (26%) were the top pain points for TIs. Lesser concerns, though still very much present, include confusing information (21%), technical problems with the CRA (17%), difficult application process (16%), and not being able to find the necessary information (13%).

Base: TIs (applied to CEWS: n=197
a8. Which part(s), if any, of the application process in particular did you find challenging? Select all that apply. Multi-response. Total adds up to more than 100%.

High awareness and use of CEWS calculation spreadsheet; three-quarters also created their own versions

One tool that was made available to those applying to CEWS was a calculation spreadsheet that allowed applicants to calculate the amount of subsidy for which they qualified.^[6] Six in 10 (59%) TIs who applied for CEWS on behalf of clients say they used this resource, and another 35% report they knew about the spreadsheet but did not use it. This means that total awareness of the resource stands at 94% of TIs who applied to the emergency benefits.

Base: TIs (applied to CEWS: n=197
t1. When applying for the CEWS, did you use the CEWS calculation spreadsheet from the CRA web pages of Canada.ca?

In addition, some tax intermediaries had their own CEWS calculation spreadsheets, created either by themselves or by their company. Of those TIs who applied to CEWS, three-quarters (76%) said they used their own spreadsheet.

Base: TIs (applied to CEWS: n=197
t2. Did you [also] create or use your own (or your company’s own) CEWS calculation spreadsheet to calculate your clients’ benefit amount?

TIs who used the CRA calculation spreadsheet were satisfied with its functionality and ease of use

Among the TIs who applied to CEWS and said they used the CRA’s calculation spreadsheet, reception was overall rather positive; nine in 10 (91%) believe it was easy to understand, including a quarter (26%) who said that it was ‘very easy’. Only 3% used the spreadsheet report that it was ‘very hard’ to understand.

Base: TIs (used calculation spreadsheet: n=116)
t3. Please indicate how easy it was to understand the CEWS calculation spreadsheet.

Additionally, TIs who used the spreadsheet were satisfied with the functionality of the calculation spreadsheet. Almost all (96%) say they were satisfied to some extent with the spreadsheet, including four in 10 (41%) who report being ‘very satisfied’.

Base: TIs (used calculation spreadsheet: n=116)
t4. Please indicate how satisfied you were with the functionality of the CEWS calculation spreadsheet.

Tax Filing among TIs (Including Temporary 10% Wage Subsidy)

In this next section, we highlight all TI respondent experiences with business tax filing, regardless of whether they have applied for COVID-19 emergency benefits on behalf of a client.

TIs most commonly prepare T1, T2, and GST/HST tax returns

The most common type of tax filings that TIs prepare are personal income tax returns (T1) (59%), followed by T2 returns (56%) and GST/HST returns (51%). Other common types of returns that TI prepare for clients include payroll remittances (41%), cooperative filings (22%), trust returns (21%), and charity returns (18%).

Base: All TI respondents (n=313)
b1. What tax filings have you made to the CRA, on behalf of clients, since March 2020? Select all that apply. Multi-response. Total adds up to more than 100%.

GST/HST returns and payroll remittances seen as the easiest tax filings, partnership returns the hardest

TIs generally see GST/HST returns and payroll remittances to be the easiest type of filings to make, followed closely by T3010, T2, and T1044 returns. Cooperative filings, T3, and T5013 returns finish out the list, but it is important to note that even for these latter filings, three-quarters of TIs with experience in these returns say that they are easy to prepare.

Base: TIs having filed taxes to the CRA since March 2020 (varies)
b2. [For each return filed at QB1] Thinking of the following tax filings you made on behalf of clients since March of 2020, how easy or hard was it to prepare and submit the following returns? *small base size

About one quarter of TIs see tax filing as easier this year; most have seen no difference

Over half of TIs say that various types of filings are no easier or difficult to prepare and submit than they were last year. However, a significant proportion also see certain types of filings as being easier than last year (ranging from 16-25%).

Base: TIs having filed taxes to the CRA since March 2020 (varies)
b3. [For each return filed at QB1] Compared to previous years, would you say the process for preparing and submitting these returns has been…? *small base size

TIs are very much aware of the extended deadline for various returns, but awareness of new deadline for GST/HST payments/remittances is a little lower

In response to the COVID-19 pandemic, the CRA extended the filing deadline for various business tax returns.^[7] While different extended deadlines apply to different filings, TIs are very much aware of the extra time the CRA has given Canadian businesses to complete their filing. Nine in 10 (88%) report being aware of the extended deadline for personal income tax (T1) returns and 84% say they are aware of the extended deadline for paying balances owing on personal taxes. Eight in 10 are aware of extensions on filing T2s (82%) and payments and remittances for GST/HST (80%). Relatively fewer are aware of extensions on trust returns (65%).

Base: All TIs (n=313)
c1. Were you aware that the CRA extended the personal [federal] tax filing deadline for personal 2019 taxes from April 30th to June 1st this year to provide Canadians with more time given the Covid-19 situation?
c4. Were you aware that the CRA extended the deadline to September 1, 2020 for paying any balances owing on personal [federal] taxes filed this year without any penalties or interest to provide Canadians with more time, given the COVID-19 situation?
c6. Were you aware that the CRA extended the deadline for the following to provide Canadian businesses with more time, given the COVID-19 situation?

Majority of TIs think the extensions to personal tax filing and payment of taxes without penalties is an important measure put into place for Canadians

Seven in 10 respondents agree that the extensions for both the extended timeline for filing taxes (65%) and for payment of taxes without interest (71%) is important to Canadians as a whole during this time of economic crisis.

Base: All TIs (n=313)
qc3. How important do you think it has been for Canadians that the CRA has extended the time to file their personal taxes?
qc5. How important do you think it is for Canadians that the CRA has extended the time to submit payment of personal taxes, without having to pay interest or penalties?

TIs are seeing many of their T1 clients taking advantage of the extended deadline

Among those tax intermediaries who were aware of the new deadline for T1 filings, half (45%) say that more than half of their T1 clients will make use of the extra time to file their taxes.

Base: TIs preparing T1 taxes for clients and aware of extended deadline (n=165)
c2. Thinking about your clients for whom you had filed T1 taxes, what proportion do you think took advantage of the extended deadline in June 1, 2020?

Extended deadline seen as helpful for ordinary citizens, less helpful for corporations or trusts

TIs see the extended deadlines as being useful to different degrees, depending on the type of filing in question. Two-thirds (65%) of TIs believe that the extended filing deadline for personal income taxes is helpful (8-10 on a 0-10-point scale), compared to 61% for GST/HST returns and 56% for T2 returns. Under half (46%) of TIs believe that the extended filing deadline for trust returns is helpful.

In addition to the CEWS, another pandemic-related measure put forth by the CRA is the 10% Temporary Wage Subsidy for Employers (TWS), which allows eligible employers to reduce their payroll deductions.^[8] Among TI respondents, over a third (36%) report doing work involving the 10% Temporary Wage Subsidy, but a further 55% reporting being aware of the measure.

Base: All TIs (n=313)
ta5. As a part of the COVID-19 Economic Response Plan, the Government of Canada also implemented the Temporary 10% Wage Subsidy. This is a three-month measure that allows eligible employers to reduce the amount of payroll deductions required to be remitted to the Canada Revenue Agency. Have you performed work involving the 10% Temporary Wage Subsidy?

10% Temporary Wage Subsidy seen as easy to use and effective in helping businesses stay afloat

Of the 36% of TIs who reported having used the 10% Temporary Wage Subsidy (n=112), eight in 10 (81%) say they found it easy to use. This includes a quarter (24%) who say that it was ‘very easy’ to make use of the wage subsidy.

Base: TIs using 10% TWS (n=112)
t5. How easy or difficult would you say it was to make use of the 10% Temporary Wage Subsidy?

Furthermore, a vast majority of TIs (91%) who have done work with the 10% Temporary Wage Subsidy find it effective in supporting their clients’ business. Only 2% say this wage subsidy is ‘not at all effective’ in supporting their clients’ business.

Base: TIs using 10% TWS (n=112)
t6. How effective was the 10% Temporary Wage Subsidy for supporting your clients’ business?

TI’s experience using Represent a Client

6 in 10 TIs are registered with Represent a Client

Many TIs working with SMEs are registered with CRA’s Represent a Client, with six in 10 (58%) saying they have an account. Those with 6+ years experience are more likely to be registered than those with fewer years of experience (65% vs. 52%, respectively).

Base: All TI respondents (n=313), tenure 0-5 years (n=173), tenure 6+ years (n=140)
g1. Are you registered with the CRA’s online service called “Represent a Client”?

General satisfaction with Represent a Client, but roughly 4 in 10 say the online service is only moderately easy to use, including the registration process

TIs using Represent a Client were asked their views on the following statements regarding the online service using a 0-10 scale (0=completely disagree; 10=completely agree):

• The services provided in the CRA's Represent a Client online service are relevant to my needs
• I’m confident that the CRA's Represent a Client online service is a secure online platform that protects my clients’ personal information
• It is easy to use the CRA's Represent a Client online service
• The registration process for Represent a Client was easy

TIs are generally satisfied with the features of Represent a Client. The mean rating for all measures show little variation, ranging from 7.6 to 8.0. ‘Relevant to needs’ is the aspect most highly rated, with a mean score of 7.9 and with a 70% rating of 8-10. ‘Protecting clients’ personal information’ is also rated highly, with a mean score of 8.0 and 68% of users rating it as 8-10. Other aspects of the service are rated less favourably, with fewer TIs giving a favourable rating (8-10) on the service’s ease of use (59%) and ease of registration (55%).

Base: TIs using Represent a Client (n=181)
g2. For each of the following statements about the CRA's online service called Represent a Client, 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”.

TIs contacting the CRA

High engagement with website, particularly among those applying for CEWS on behalf of clients

Almost nine in 10 (87%) TIs have visited the Government of Canada’s website to search for information, either about COVID-19 benefits or filing business taxes. Among TIs who applied for CEWS on behalf of clients, 93% of them say they visited the website for more information on the COVID-19 emergency benefits. TIs who did not apply to CEWS on behalf of a client but still filed business taxes are still engaged with the government website, though to a lesser degree (78%).

Base: All TI respondents (n=313)
a10. Since March 2020, have you visited the Government of Canada’s website, Canada.ca, to search for information about applying for the COVID-19 emergency benefits?
e1. Since March 2020, have you visited the web page for taxes on the Government of Canada website, Canada.com, for information about business taxes? This is also known as the Canada Revenue Agency’s webpage.

3 in 10 TIs who visited the government website have used the Chat with Charlie function, a proportion that increases significantly among those who applied to CEWS for a client

Unlike the general population and SMEs (roughly one in 10), TIs are more likely to use Chat with Charlie (34%); this is higher among TIs who have applied CEWS on behalf of clients (42%) vs. those who did not but filed business taxes (16%).

Base: All TIs who visited the GoC website (n=273)
a11/e2. On some pages of the Canada.ca website, there is a chat function called “Chat with Charlie”. Do you recalling using this chat function? * small base

TIs are neutral in opinions about CRA webpage; those looking for information on COVID-19 benefits are more positive about website experience

TIs who said they had visited the Government of Canada website, be it for information about COVID-19 benefits or business taxes, were asked to provide their views on the following statements about their website experience using a 0-10 scale (0=completely disagree; 10=completely agree):

• The information provided was easy to understand
• It was easy to find the information I was looking for
• The website provided me with the information that I needed
• The information on the webpage was clearly laid out
• The chat function helped me find the information I needed
• The information on the website was kept up to date

TIs provide moderate ratings of the website, although average ratings are higher among those who applied to CEWS on behalf of a client. Generally speaking, TIs who applied to CEWS have a slightly better experience with finding information on COVID-19 emergency benefits (ratings ranging from 7.3 to 7.8) than TIs who did not apply to CEWS and were mainly looking for information related to filing business taxes (ratings ranging from 5.9 to 7.2).

TIs who applied to CEWS rate the government website highest when it comes to providing up-to-date information (67% rated 8-10), followed by providing the information that they needed (63% rated 8-10). As for tax intermediaries who did not apply to CEWS, but instead were looking for business tax-related information on the government website, they believe that the website performed best at giving them the information they were looking for (53% rating 8-10), followed by having a clearly-laid out webpage (48% rated 8-10), and easy-to-understand information (47% rated 8-10). The government website also met these tax professionals’ needs, though to a lesser degree than those looking for information on the emergency benefits.

Base: TIs who visited GoC website (n=184)
a12. The following statements have to do with the COVID-19 information on the Canada.ca website. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree”.
e3. Below are a few statements specifically relating to the sections about taxes that you visited, otherwise known as the Canada Revenue Agency webpages. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”
Note: “The chat function helped me find the information I needed” was only shown to those who used the chatbot (n= 92 total, n=78 for those applying to CEWS, n=14 for those filing taxes).
Note: “The information on the website was kept up to date” was only asked of TIs visiting the website for COVID-19-related information.
*small base size

4 in 10 TIs who applied to CEWS called the CRA to ask about the emergency benefits, but a quarter of them did not get through to anyone

Roughly the same proportion of TIs who applied to CEWS (39%) vs. did not apply, but filed taxes (45%) called the CRA for information.

Base: TIs who applied to CEWS or filed taxes (n=313)
a13. And since March of this year, did you call the Canada Revenue Agency and speak with someone to find out more information specifically on the COVID-19 support emergency benefits?
e4. And since March this year, did you contact the Canada Revenue Agency for any reason about business taxes by...?

TIs most commonly asked questions were about income tax filing, followed by corporate tax filings

For TIs who did not apply to CEWS on behalf of a client but did contact the CRA for a business tax-related matter, queries related to income tax filing are the most common (55%), followed GST/HST (40%). Less common are questions about payroll remittances (22%), business number registration (12%), child/family benefits (9%), excise, duties and levies (9%), and savings/pension plans (7%).

Base: TIs not applying to CEWS but contacted the CRA (n=58*)
e5. Thinking about your most recent contact via …, for what the purpose did you contact the CRA? Select all that apply. Multi-response. Total adds up to more than 100%. *small base size

Telephone scores high on accuracy of information and empathy; CEWS applicants more positive across all measures

Using a 0 to 10-point scale (0=completely disagree; 10=completely agree), TIs who called the CRA were asked to rate the overall process on the following:

• I was provided with accurate information
• The telephone experience made me feel like the CRA considers my unique situation
• I was able to call at a time that was convenient to me
• The telephone experience gave me the impression the CRA is working hard to help Canadians.
• The wait time to speak to an agent was acceptable

As with the SMEs, TIs applying to CEWS who called the CRA to ask about COVID-19 emergency benefits generally have a more favourable opinion of their telephone experience than TIs who called the CRA to ask a business tax-related question (61% CEWS applicants, 53% among non-applicants, but tax filers). Both groups agree (albeit to different extents) that the CRA is working hard to help Canadians (58% CEWS applicants v. 45% among non-applicants, but tax filers). One area where there is a significant divergence between the two groups is regarding wait time to speak with an agent as acceptable (47% among CEWS applicants v. 28% among non-applicants, but tax filers).

Base: TIs who called the CRA (n=76)
a14/e6. The following are statements that could describe your telephone experience. For each one, please use a scale from 0 to 10, where 0 means “completely disagree”, and 10 means you completely agree”. *small base size

CEWS applicants more satisfied with CRA telephone service about COVID-19 benefits than TIs calling about tax-related matters

This overall trend of CEWS applicants rating their telephone experience more favourably than TIs asking about tax-related matters extends to perceptions of overall quality of service. TIs applying to CEWS who called the CRA to get information about the emergency benefits are more likely than those calling about non-COVID-19-related benefits to rate the overall service as being 8-10 (61% v. 46%).

Base: TIs who called the CRA (n=128)
a15. How satisfied were you with the overall quality of the service you received on your most recent contact with the CRA by telephone about the emergency benefits? Please use a scale from 0 to 10, where 0 means “completely dissatisfied” and 10 means “completely satisfied”.
e7. How satisfied were you with the overall quality of the service you received when you contacted the CRA by telephone on this most recent occasion? Please use a scale from 0 to 10, where 0 means “completely dissatisfied’ and 10 means “completely satisfied”.

Most believe calling the CRA was effective, but CEWS applicants are more satisfied

While most TIs who contacted the CRA believe this was effective (86%), those who called to ask about COVID-19 emergency benefits were more likely to get what they needed from the interaction (93%).

Base: TIs who called the CRA (n=128)
a16/e8. Did you get what you needed from the CRA on this occasion?
*small base size

Appendix A. Data tabulations

Data tabulations in Excel and .csv formats are provided as a deliverable under separate cover.

Appendix B. Methodology

General Population

Quantitative

A 15-minute telephone survey was conducted with a regionally representative sample of 1202 Canadians 18 years and older, between July 9 and July 20, 2020. The margin of error for a sample of this size is ± 2.83 percentage points, 19 times out of 20. The margin of error will be wider among subsets of the population. The data was weighted by age, gender and region to reflect the Canadian population according to the 2016 Census.

Qualitative

A series of three (3) 90 minute online focus groups were conducted on September 9 and 10, 2020. All Participants for the qualitative phase were recruited and executed according to the Standards for the Conduct of Government of Canada Public Opinion Research – Qualitative Research. Ipsos used third-party recruitment agencies, and all participants were taken through a screening questionnaire to determine their eligibility for the study.

The first group was with 6 participants who were French-speaking residents of Quebec, the second group was with 8 participants who were English-speaking residents of Ontario and the Atlantic provinces, and the third group was with 8 participants who were English-speaking residents of Western provinces. Each group included a mix of demographics including age, gender, household income, and education. All respondents were applicants to CERB, CESB, or CEWS and their current employment status varied. Further, all had filed their taxes for either 2018 or 2019. Participants were paid a $100 honoraria for their time.

Ideation was the online platform we used to deliver the focus groups. Participants and the moderator logged into an online space and toll-free conference line simultaneously. Participants were invited to a) provide written anonymous feedback into an online space specifically designed for the project and b) engage in a round table discussion by teleconference moderated by an experienced Ipsos researcher.

Small and medium sized businesses (SMEs)

An 11-minute online survey was conducted with a sample of 358 SMEs between July 16 and 21, 2020. The definition of SMEs in this survey includes businesses with an average annual revenue of under $50 million dollars. Those reporting an average annual revenue of over $50 million for their business or those who said they did not make decisions about matters related to tax for their business were terminated from the study.

SMEs were reached using an online panel methodology (non-probability sample). Results reported in this section is on unweighted data and cannot be considered as representative of all Canadian SMEs.

Tax Intermediaries

A 9-minute online survey was conducted with a sample of 313 tax intermediaries (TIs) between July 17 and 20, 2020. Tax intermediaries must have some amount of experience with tax-related matters for SME clients. All tax intermediaries servicing individual clients only were terminated from the study.

TIs were reached using an online panel methodology (non-probability sample). Results reported in this section is on unweighted data and cannot be considered as representative of all TIs.

For information about the survey mode, sample size, field dates, length of survey and sampling procedures, please see section Introduction: Methodology. This section provides information on the incidence rates for all groups (note the ‘incidence rate for SMEs and tax intermediaries is the incidence on online panels), and the response rate for the telephone survey among tax filers and/or applicants to the COVID-19 emergency support benefits.

Incidence Rate

The telephone survey conducted among tax filers and/or applicants to the emergency support benefits used an RDD approach with purchased sample lists. The incidence rate for tax filers and/or applicants was 69% on cell phone and 89% on landline (the sample excluded those who did not apply to benefits and did not file taxes in 2019/18).

As noted in the Methodology section, SMEs were reached through online panels and screened for those who obtained a business annual revenue of <$50 million and make decisions about tax related matters; tax intermediaries were also reached through online panels (those who self-identify under the job title “Accountant”) and screened for those who work with small and medium sized business clients on tax-related matters. The ‘incidence rate’ (those who qualified) on online panels (non-probability sampling) for SMEs is 67% and for tax intermediaries is 53%.

Telephone response rate and online participation rate

Telephone (CATI) survey response rate

The following table below provides the call dispositions and response rate calculation, as per the former MRIA’s empirical method of calculating response rates for telephone surveys. The total response rate for this study across all groups was 7.66% (higher for cell phone at 8.7% vs. landline at 6.0%). The response rate is calculated as the number of in-scope – responding units divided by the sum of unresolved units, in-scope – non-responding units, and in-scope – responding units.

It is important to note in today’s environment that response rates are decreasing. Reasons are varied and speculative but likely due to lack of interest and time in completing surveys and also the high volume of telephone scams leaving people more frustrated and unwilling to respond to their phone at all, or hanging up as soon as they realize a call centre is contacting them, or upon hearing interviewer say “the CRA”; in fact, a scam was active around the time of the survey.

Online panel surveys participation rate

The overall response rate for the online non-probability panel surveys are the following:

Potential non-response bias and weighting; sample demographics

As with any probability sample, there exists within the current sample the possibility of non-response bias. Some groups within the population are systemically less likely to answer surveys.

Tax filers and/or applicants to emergency support benefits

The table below compares the sample of completes with the weighted proportions. Note that regional quotas for the Atlantic were larger than the actual regional proportion to obtain a larger sample size for this subgroup. The final data was weighted to reflect the general population based on the latest Statistics Canada Census.

SMEs

The table below presents the distribution of the sample of SMEs by gender, region, number of employees, position within company, annual revenue, and type of business model. Data was not weighted and no quotas were applied as this is a low incidence population within online panels (non-probability sample).

Tax intermediaries

The table below presents the distribution of the sample of tax intermediaries by gender, region, type of client, type of conducted and length of time in business. Data was not weighted and no quotas were applied as this is a low incidence population within online panels (non-probability sample).

Appendix C. Case study: mode effect of CATI vs. online

A separate parallel online survey was conducted among 1199 individuals who filed their 2019 or 2018 tax return and/or applied for COVID-19 emergency support benefits. The survey and specifications matched that of the telephone RDD survey. The study was fielded between July 16 and 20, 2020. The sample source used was an online non-probability panel. This section is a summary comparison of the online survey and the telephone survey results.

Tax filers and/or benefits applicants

Notes: Quotas were placed on age, gender, and region. Regional and gender quotas for both methods were reached. However, we applied flex quotas on age, as it is more challenging to reach the younger 18-24-year-old age group. Both online and CATI samples were weighted individually by age, gender and region to reflect StatsCan population proportions.

The below table provides a comparison of the demographic profile of the samples obtained from the telephone (CATI) survey and the online non-probability panel survey. See discussion section on “Demographics and application status (unweighted data)” for analysis.

*Green highlight indicates statistical difference between modes (t-test performed at 95% confidence interval)

Discussion and recommendations

Keeping in line with Canadians’ changing habits in accessing government services, the CRA has carried out a methodological case study comparing online and telephone data collection. As more Canadians make use of online service channels due to their convenience and ease of access, carrying out a customer satisfaction survey solely over the phone may not necessarily be the most effective and/or efficient means of collecting data. That said, there are pros and cons associated with both telephone and online surveying that will be addressed in this case study of mode effect.

Online surveys and the digital divide

Over the past decade, an increasing number of Canadians have been turning to online means to do their shopping, conduct their banking, and access government services, among other things. The COVID-19 pandemic has only hastened this trend. For many, switching to online sampling makes sense in that it seems to be in sync with current trends of how people communicate and access services nowadays. However, some have pointed out that such approach may tap into the digital divide, whereby online surveys reach a demographic that skews younger, urbanized, and more tech-savvy than a telephone survey.

Non-response and response bias

Non-response bias can be an issue when comparing the different modes. By this, we mean that the sample of people who are willing and able to participate in the survey is a unique subset of the population and may differ in meaningful ways from those who choose not to or are unable to participate in the research. In other words, while a telephone survey can make use of random digit-dialing (RDD) techniques to contact a randomized sample of the population, who actually answers the phone and then completes the survey is not necessarily a random sample. For example, many people may choose to not pick up the phone when they receive a call from a number they don’t recognize and may hang up even if they do answer and realize that they are being asked to take a survey. This is becoming an increasing problem in today’s environment in which there are a number of telephone scams by those posing as government agencies such as the CRA or Service Canada.

Online samples also have their own challenges; often, surveys use internet samples done via an online panel. This means that online respondents are drawn from a pool of individuals who have signed up and agreed to take surveys for some form of recompense, not necessarily a random sample of the general population. Additional targeting efforts can be implemented for specific, or harder to reach segments, but this entails an added cost to the study (but still less costly than telephone).

In addition, while weighting according to variables such as age, gender, and region correct for some amount of distortion in either telephone or online modes, non-response is something to keep in mind when comparing both forms of data collection. There will always be a portion of the population that any form of survey research is unable to reach and there exists the possibility that this group may differ from the sample group in a significant way on key measures.

Even within the sample group, there may be a mode effect when it comes to response bias. For example, telephone surveys may suffer from interviewer bias, meaning that respondents may be hesitant to express their true opinion to another human being on the other end of a telephone line. Telephone respondents may not give as low a satisfaction rating as they would like to, at the risk of disappointing the person on the other end of the line, in a phenomenon known as “social desirability effect”. This is exacerbated when the questions are of a personal nature, such as health, family life, religion, or financial situation, and perhaps in this case, respondents may not wish to provide a low rating on the service provision of support benefits. Furthermore, cues such as the tone of the interviewer’s voice or assumed gender of the interviewer may influence telephone respondents to act in a way they may not in an online survey.

Telephone interviews are also susceptible to “recency effect”. When speaking with a live interviewer on the telephone, respondents may experience pressure to answer the question quickly, so as not to keep the interviewer waiting. As a result, the last option read by the interviewer may be favored by the respondent. In the instance of a complicated question with many answer options, it may also be difficult for the respondent to comprehend the full range of responses when they are hearing them through a telephone interview, while it would be more straightforward if shown on a computer/phone screen.

By contrast, online surveys can be seen as more discrete; not only do they allow sensitive or delicate questions to be asked, respondents can also be franker in their responses. For example, research on methodology in political polling has shown that respondents are more likely to reveal that they intend to or have voted for more radical candidates (on either the left or right) when asked via an internet survey than by a telephone survey. However, concerns of accessibility must also be kept in mind. Online surveys rely almost exclusively on the respondent’s ability to read the questions that are presented to them on their computer/telephone screen, which may pose a problem for those who have difficulty reading or have poor reading comprehension skills.

Another consideration to keep in mind when weighing the two modes of data collection and how they may affect survey responses is how respondents interpret scales over the phone and online. For instance, respondents in telephone interviews are often asked to rate their opinion of an attribute based on a scale from 0 to 10, leaving respondents to visualize this scale in their own heads. Those taking a survey online are often presented with a scale from 0 to 10 on-screen and asked to physically click or move a slider to where they would position themselves, thereby providing a more tactile way of understanding the differences between values on the scale. Ipsos’s own experience has found that these differences in scale interpretation are sometimes larger than any differences attributable to sampling or interviewer effect.

Efficiency gains

One major advantage of online surveys over telephone survey as a means of collecting data is the efficiency gain in terms of both cost and time. Certainly, online surveys reduce the need to have telephone interviewers reading the entire script of the survey. Online methods of data collection also allow for the widespread deployment of a survey at once, with fieldwork taking a shorter amount of time. Progress on telephone surveys is markedly slower, as the teams are limited only by the number of interviewers assigned to the study. Interviewers can only conduct one interview at a time, whereas online surveys do not suffer from this limitation.

However, as mentioned before, having a live interviewer can also help protect against certain types of error from entering the data. For example, interviewers allow for real-time clarification of questions to prevent nonsensical answers (especially in open-ended questions).

While RDD telephone sampling is still seen in many circles as a gold standard in polling, demographic and behavioural change has meant that even this method of data collection has its limits. Canadians aren’t answering their phones as much as they used to and the general pace of life means that even those who do may not have the time to take a phone survey. Added to this is the extra resources needed in terms of time and cost to conduct an effective telephone study, especially in comparison to online methods. The savings offered by online surveys have been attractive to many clients, who have switched to using online methods of data collection. Others have opted for split online/CATI sampling to get the best of both worlds. Ipsos’s own political polling in Canada makes use of both online and CATI modes and weights both samples accordingly to arrive at their best estimation of the Canadian voting public come election day.

In the end, there is no magic formula for the perfect sample. Instead, it relies on the combination of needs and constraints unique to each study and client, such as the topic of the study, target population, budget and desired timeframe.

Overall findings from COVID19 research

A comparison of both online and CATI data collection methods for the general population in this study highlights the similarities and differences outlined in the previous section. Note that comparisons of demographic factors make use of unweighted data; all other sections make use of weighted data.

Demographics and application status (unweighted data)

• Demographics for both online and CATI samples are similar with regard to gender, region, and education.
  • However, the online sample has slightly more younger respondents.
    • The average age of the online sample skews slightly younger (50.8 years vs. 51.4 CATI), due to the mode being able to reach more respondents in the 18-24-year-old age group (7.6% vs. 5.4% CATI). As a result, the online survey was able to reach more CESB applicants (4.2% vs. 1.8% CATI)
  • The CATI sample was able to reach slightly more hard-to-reach groups including immigrants, indigenous Canadians, and lower-income individuals.
    • CATI sample reached more immigrants (21% vs. 12.3% online); and more likely to include more recent immigrants <5 years (18.6% vs. 7.4% online)
    • Also reached more respondents identifying as indigenous (4.7% vs. 1.8% online)
    • Slightly higher proportion of low-income households <$40K (25.9% vs. 20.9% online). However, average household income is roughly the same ($74,917 CATI vs. $74,195 online)
• Incidence of application to benefits was similar and within margin of error. Both modes were able to reach a similar proportion of applicants to CERB, CESB, and CEWS.
  • Proportions of self-reported CERB applicants in both online and CATI samples are close (18.1% and 20.7%, respectively)
  • The online sample contains slightly more CESB applicants compared to CATI (6% vs. 3.1%), but were similar for CEWS applicants (1.3% vs. 0.8%)
  • As a result, the proportion of non-applicants to benefits was balanced across modes (75.3% online vs. 74.4% CATI).

Application process

• Understandably, there are differences in how respondents applied to the emergency benefits according to mode. This may have affected overall ratings of the application experience.
  • Online respondents more likely to apply online through my Account (80.5% vs. 69.7% CATI)
  • CATI respondents more likely to use telephone automated system (21.1% vs. 7.7% online)
• CATI respondents are more positive in general across all ratings. While this may be due to a higher proportion reporting having applied via the automated phone system, this effect may also be due to interviewer effect (previously described).
• Responses to awareness questions about the verification of applications and taxable status of the emergency benefits were similar between online and CATI modes.

Tax preparation and awareness of extensions

• Online respondents more likely to have completed 2019 tax returns (97.2% vs. 92.1% CATI).
• Online respondents more likely to say they prepared their own tax returns (50.8% vs. 31.4% CATI).
• Proportions of those aware of extended deadlines is similar across modes. However, differences can be seen when it comes to having used the extension or believing that it was important. This is most likely due to the CATI sample being able to reach those Canadians who could use the extra time.
  • CATI respondents are more likely to say they used extended deadline (33.1% vs. 25.3% online)
  • CATI respondents more likely to say it is important (rate 8-10) that there was an extension for filing T1 taxes (43.5% vs. 30.5% online).
• Awareness of extension on balances owing is higher among online respondents (66% vs. 60% CATI)

Performance ratings

• Respondents across modes reported visiting canada.ca in similar proportions, but CATI respondents who report going to the website have a tendency to rate their website experience higher than online respondents.
• Understandably, CATI respondents had a slightly higher rate of contacting the CRA by phone; however, there are no mode effects when it comes to ratings of those who say they called the CRA (small base size).

Overall perceptions

• CATI respondents are significantly more satisfied overall with the CRA (61.5% vs. 50% online), and more satisfied on all attributes. This may be due in part to the interviewer effect mentioned earlier.
• CATI respondents are also more likely to rate their experience as more positive than last year (36.9% rate 8-10 much better vs. 26.8%)
• The CATI sample is more likely to say CRA is either better or about the same as last year and also either better or about the same when compared to other government organizations.

My Account

• Larger proportion of online respondents used My Account than CATI respondents (76.2% vs. 62.3% CATI)
  • However, more CATI respondents say they have full access to My Account (83.4% vs. 71% online); 23% online respondents say DK
• Generally, CATI respondents are more positive about My Account than online respondents.

Appendix D. Instruments

1. Survey - General population

Introduction

Hello, My name is ___ representing Ipsos, an independent research company. The Government of Canada is conducting a telephone survey on current issues of interest to Canadians, including the recent COVID-19 support benefits. The survey takes about 15 minutes and is voluntary and completely confidential. Your answers will remain anonymous. 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.)

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 Stefan Gieselmann at 613-858-5732 or visit canada.ca/por-cra.

[ASK S1a IF LANDLINE SAMPLE]
S1a. May I please speak with the person in your household who is 18 years of age or older and who has had the most recent birthday? Would that be you?

(IF NOT, ASK TO SPEAK WITH MEMBER 18+ WITH THE LAST BIRTHDAY)

Yes (CONTINUE)
No (TERMINATE)

[IF S1a=NO/DK/REF THANK & TERMINATE (COUNT AS REFUSAL); OTHERWISE CONTINUE]
[ASK S1b IF CELL SAMPLE]

Yes
No
[IF S1b=NO/DK/REF THANK & TERMINATE; OTHERWISE CONTINUE]

[ASK CEL1 IF SAMPLE=CELLPHONE]
CEL1. Have I reached you on your cellphone?

Yes
No
[IF CEL1=DK/REF, THANK AND TERMINATE]

[ASK FSAPROV IF CELLPHONE; OTHERWISE SKIP TO QFSA]
[LANDLINE REGION ALLOCAITON BASED ON AREA CODE/EXCHANGE]
[FSAPROV]
[Single Punch PREQUAL]
[QUOTA]
FSAPROV. In which province do you live?
British Columbia
Alberta
Saskatchewan
Manitoba
Ontario
Quebec
New Brunswick
Nova Scotia
PEI (Prince Edward Island)
Newfoundland and Labrador
Yukon
North West Territories
Nunavut
[IF FSAPROV = DK/REF, THANK & TERMINATE; OTHERWISE CONTINUE]

[ASK ALL]
QFSA. Can you please tell me the first three digits of your postal code?

[INSERT POSTAL CODE MODULE]

[ASK QB IF SAMPLE=CELLPHONE]
QB. At home, do you have a traditional telephone line other than a cell phone?

Yes
No

[ASK QBB IF SAMPLE=LANDLINE]
QBB. At home, do you have a cell phone as well as a traditional telephone line?

Yes
No

[IF QB OR QBB = YES ASK Q4XX]

Q4xx -Which telephone do you consider your primary contact number?

Your cell phone
Your landline
Both equally

I8. Are you …: (READ LIST)
Male
Female
Gender Diverse, or would you
Prefer not to say

I9. In what year were you born?

[ALLOW 1900-2002]

[IF 2003 OR HIGER, THANK AND TERMINATE]

[IF SAMPLE=CELLPHONE, SKIP to lead in at A1]
S5. In which province or territory do you live?

A. Applying for Emergency Benefits

(READ): Thank you for your responses so far. The questions we are asking are to help the Government of Canada learn about Canadians’ experiences with the services that were offered since March of this year. We will first ask questions about the COVID-19 emergency support benefits and then ask about your experiences around tax filing. The Canada Revenue Agency, or the CRA, is the federal government agency that is responsible for [INSERT SENTENCE PER PROVINCE BELOW].
[MAN, SASK, ALTA, BC, YUKON, NORTHWEST TERRITORIES AND NUNAVUT: the collection of income tax, administration of the GST, or Goods and Services Tax, and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits]
[QUEBEC ONLY: the collection of federal income tax and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits.]
[ATLANTIC PROVINCES, ONT: the collection of federal income tax, administration of the GST/HST, and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits]

[ASK ALL]
A1. Since March of this year, have you applied for any of the following federal government COVID-19 support emergency benefits? (READ LIST AND SELECT ALL THAT APPLY):

The Canada Emergency Response Benefit, also known as CERB (USE ACRONYM C-E-R-B)
The Canada Emergency Student Benefit, also known as CESB (USE ACRONYM C-E-S-B)
The Canada Emergency Wage Subsidy, also known as CEWS (USE ACRONYM C-E-W-S)
(DO NOT READ BUT CODE IF OFFERED) Applied for EI but I am receiving CERB [SKIP TO A19]
None of the above
[IF A1=‘NONE OF THE ABOVE’, CONTINUE TO A2, . ‘DK/REF’ SKIP TO B1. ELSE GO TO INSTRUCTIONS AT A3]

A2. What was the main reason you did not you apply to any of the COVID-19 support programs?
(DO NOT READ. ACCEPT ALL THAT APPLY. DO NOT PROBE)
Still working full time
I was not eligible/benefits did not apply to me
I was not aware of benefits
I did not want/need benefits
I did not fully understand the process on how to apply
I did not know that I could apply
I did not have anyone to help me apply
Retired
Other (SPECIFY)

[GO TO B1]

[IF A1= ‘CERB’, ASK A3; IF A1=CESB OR CEWS GO TO A4]
A3. Did you apply for the CERB through the Canada Revenue Agency OR did you receive the CERB through your application for EI or Employment Insurance?

CRA
EI/Service Canada/ Employment and Social Development Canada (ESDC) [SKIP TO A19]
Both

[PROGRAMMER: CREATE THE FOLLOWING GROUPS:
GROUP “APPLYEI”: A1=CODE 4 OR A3=CODE 2
GROUP “APPLYBENEFITS”: IF A1=CODE 1, 2 OR 3 OR A3=CODE 1 OR 3 or DK/REF
GROUP “NOAPPLY”: IF A1=“None of the above” OR ‘DK/REF’]

[ASK A4 IF APPLYBENEFITS; ELSE SKIP TO A6]

A4. Are you currently receiving, or have you received payments for the emergency benefits to which you applied?

Yes
No

[IF A4=NO, ASK A5. ELSE SKIP TO A6]
A5. Why are you not receiving the payment? (DO NOT READ. ACCEPT ALL THAT APPLY. DO NOT PROBE)

I wasn’t eligible
I couldn’t finish the application
I have applied but I haven’t received the payment yet
Other (SPECIFY)

[IF MULTIPLE ANSWERS AT A1, INSERT BASED ON PRIORITY. FIRST PRIORITY: CESB, SECOND PRIORITY: CERB, THIRD PRIORITY: CEWS. CREATE VARIABLE AS ‘PRIMARY BENEFIT’]
A6. Which of the following best describes how you applied for the [ENTER ACRONYM BASED ON PRIMARY BENEFIT]? Did you…? (SELECT ONE ONLY)
FOR CERB AND CESB ONLY AT A1] telephone the CRA and apply through the automated system (IF ASKED: by telephone, but not directly speaking to live person)
[FOR CERB AND CESB ONLY] telephone the CRA and apply through a CRA agent
[FOR CERB AND CESB ONLY] apply online directly through the CRA website using the online service called “My Account”
[FOR CEWS ONLY] apply online directly through the CRA website using the online service called My Business Account” or “Represent a Client”
[FOR CEWS ONLY AT] apply using an application online called “Web Forms”
Other (SPECIFY)
(DO NOT READ) I did not apply myself/Someone applied on my behalf

A7. I would now like to read you a few statements about your experience with the application process for COVID-19 support programs. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.” [RANDOMIZE STATEMENTS]

The experience made me feel like the CRA cares about my situation
The experience gave me the impression the CRA is working hard to help Canadians
My interactions with the CRA met my needs
I feel that my application was processed in a timely manner
I found the overall application process easy
Information provided by the CRA about the benefits was easy to understand

[0 TO 10]

[IF A4= ‘YES’ ASK A8; ELSE SKIP TO A9]
A8. What was the length of time it took for you to receive your emergency benefit payment, the [INSERT ACRONYM FOR PRIMARY BENEFIT], from the time that you applied?

Within a day [DO NOT SHOW IF PRIMARY BENEFIT = CEWS]
Two days [DO NOT SHOW IF PRIMARY BENEFIT = CEWS]
Three days [DO NOT SHOW IF PRIMARY BENEFIT = CEWS]
A week
Two weeks
More than two weeks

A9. Thinking about the entire process, from applying for the COVID-related benefit, to receiving the payment, how satisfied are you with the overall quality of the process? Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’
[0 TO 10]

[IF RESPOND WITH ‘00’ to ‘04’ AT A9, ASK A10, ELSE, SKIP TO A11]
A10. Which part(s) of the process in particular were you dissatisfied with?
(DO NOT READ. ACCEPT ALL THAT APPLY. DO NOT PROBE)

The application process was difficult
Didn’t find the information I needed to apply
The time it took to receive the benefit was too long
Problems with the web access code that was provided to me
Other technical problems with the CRA
Had to apply more than once
Difficulty getting through on the telephone
Difficulty signing up for direct deposit with my bank
Other (SPECIFY)

A11. Since March 2020, have you visited the Government of Canada’s website, Canada.ca, to search for information on applying to the COVID-19 support emergency benefits?

Yes
No

[IF A11=YES, ASK A12, ELSE SKIP TO A14]
A12. On some pages of the Canada.ca website, there is a chat function called “Chat with Charlie”. Do you recall using this chat function?

Yes
No

A13. I would now like to read you a few statements specifically about the COVID-19 information on the Canada.ca website. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.” [RANDOMIZE]

The information provided was easy to understand.
It was easy to find the information I was looking for.
The website provided me with the information that I needed.
The information on the webpage was clearly laid out
[IF CHAT WITH CHARLIE; A12=YES]: The chat function helped me find the information I needed.
[0 TO 10]

A14. And since March of this year, did you call the Canada Revenue Agency and speak with someone to find out more information specifically on the COVID-19 support emergency benefits?

Yes
(DO NOT READ. RECORD IF OFFERED) Yes, but did not get through
No
[IF A14=YES CODE 1 ONLY, ASK A15, ELSE SKIP TO A18]
A15. I would now like to read you a few statements about your telephone experience. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.” [RANDOMIZE STATEMENTS]

The telephone experience made me feel like the CRA cares about my unique situation
The telephone experience gave me the impression the CRA is working hard to help Canadians
The wait time to speak to an agent was acceptable
I was provided with accurate information
I was able to call at a time that was convenient to me
[0 TO 10]

A16. How satisfied were you with the overall quality of the service you received when you contacted the CRA by telephone on this most recent occasion? Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’

[0 TO 10]

A17. Did you get what you needed from the CRA on this particular occasion?

Yes
No

A18. Did you know that the CRA will be verifying applications and reviewing eligibility for the emergency benefits at a later date?

Yes
No

[IF A1=“CERB” OR “CESB”, ASK A19]
A19. Did you know that the CERB or the CESB is a taxable benefit, that is, you may have to pay taxes on this income?

Yes
No

B. Tax Filing Experience

[SHIOW ALL]
I would now like to ask you about your experiences as a taxpayer.

(READ IF NECESSARY, FOR EXAMPLE, IF THE RESPONDENT PAUSES 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 Canada Revenue Agency.)

[ASK ALL]
B1. Have you filed your personal [QUEBEC ONLY: federal] income tax return for 2019?

(IF ASKED: This would be the tax return you filed for the income earned in 2019).

Yes
No

[IF B1=NO OR DK/REF, ASK B2. ELSE SKIP TO B3]
B2. Have you filed your personal [QUEBEC ONLY: federal] income tax return for 2018? (IF RESPONDENT ASKS: This would be the tax return you filed for the income you earned in 2018, which was due April 30, 2019).

Yes
No

[IF B2=YES, ASK B3. ELSE SKIP TO C1]

[IF DON’T KNOW/REFUSED IN A1, B1 AND B2, THANK AND TERMINATE]
[IF "NONE OF THE ABOVE"/"APPLIED EI AND RECEIVED CERB”/DK/REFUSED IN A1 OR "APPLIED THORUGH EI IN A3" AND "NO/DK/REF" TO B1 AND B2, THANK AND TERMINATE]
[IF NEVERFILE, SKIP TO C1]

PROGRAMMER: CREATE THE FOLLOWING GROUPS:
GROUP “FILE 2019”: “YES” at B1
GROUP “FILE 2018”: “YES” at B2
GROUP “NEVERFILE”: “No” at B2

[IF ‘FILE 2019’ GROUP] The following set of questions will focus on your 2019 taxes.
[IF ‘FILE 2018” GROUP] Thinking of your 2018 taxes:

B3. Did you prepare your most recent tax return on your own, or did you receive help from someone else? (NOTE TO INTERVIEWER: USING A TAX SOFTWARE DOES NOT COUNT AS RECEIVING HELP)

Prepared on your own
Received help

[IF B3= “RECEIVED HELP” ASK B4, ELSE SKIP TO B5]
B4. From whom did you get help? (READ CATEGORIES ONLY IF NECESSARY; ACCEPT MULTIPLE ANSWERS)

[RANDOMIZE STATEMENTS]
Friend/family member
Professional tax preparer/accountant (INCLUDES H&R BLOCK-TYPE COMPANIES)
Volunteer program to help people with their tax returns
Other (SPECIFY) [ANCHOR]

B5. Was your tax return sent in by mail or online, or did you use another method?

By mail
Online (INCLUDES EFILE AND NETFILE)
Other (SPECIFY)

C. Other Services

[ASK ALL]
C1. Were you aware that the CRA extended the tax filing deadline for 2019 taxes from April 30th to June 1^st this year to provide Canadians with more time, given the Covid-19 situation?

Yes
No

[ASK ‘FILE2019’ GROUP ONLY. IF C1=NO OR DON’T KNOW, SKIP TO C3]
C2. Did you take advantage of this extended deadline or did you file within the initial deadline?

within initial deadline
extended deadline

[ASK ALL]
[FOR C3 and C5, split the sample in half (n=600). Half gets “you personally” for both questions, other half gets “all Canadians” for both questions]

C3. Using a scale from 0 to 10, where 0 means “not at all important” and 10 means “very important,” how important was it for [you personally /all Canadians] that the CRA extended the tax filing deadline?
[0 TO 10]

[ASK ALL]
C4. Were you aware that the CRA extended the deadline to September 1, 2020 for paying any balances owing on taxes filed this year without any penalties or interest to provide Canadians with more time, given the COVID-19 situation?

Yes
No

[ASK ALL]
C5. Using a scale from 0 to 10, where 0 means “not at all important” and 10 means “very important,” how important is it for [you personally /all Canadians] that the CRA has extended the time to submit payment without having to pay interest or penalties?
[0 TO 10]

D. Overall Perceptions of CRA

[ASK ALL]
D1. Given your interaction with the CRA either through filing taxes AND/OR applying for benefits, how would you rate the overall performance of the Canada Revenue Agency or the CRA? Please use a scale from 0 to 10, where 0 means “terrible” and 10 means “excellent.”
[0 TO 10]

[SKIP D2, IF D1 =DK/REF]
D2. Why do you rate the performance of the CRA as [INSERT RESPONSE FROM D1] out of 10? PROBE: Any other reason? (OPEN END. PROBE ONCE ONLY., ACCEPT MULTIPLE RESPONSES)
[OPEN END]

[ASK ALL]
D3. I would now like you to rate your general impressions of the CRA, based on personal experience or what you may have seen, read, or heard. For each of the following statements, 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.”
[RANDOMIZE STATEMENTS]

The CRA treats taxpayers with respect.
The CRA treats taxpayers fairly.
The CRA is efficient in its operations.
The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits.
The CRA works hard at helping Canadians with matters regarding their taxes and benefits.
The information provided by the CRA is easy to understand

[0 TO 10]

E. Experience with CRA – Contacts

[IF APPLYBENEFITS, SKIP TO F1. ASK SECTION E AMONG FILE2019 OR FILE2018 ONLY]
E1. Since March 2020, have you visited the web page for taxes on the Government of Canada website, Canada.ca? This is also known as the Canada Revenue Agency’s webpage.

Yes
No

[IF E1=YES, ASK E2, ELSE SKIP TO E4]
E2. On some of the taxes pages of the Canada.ca website, there is a chat function called “Chat with Charlie”. Do you recalling using this chat function?

Yes
No

E3. I would now like to read you a few statements specifically about the taxes webpage on the Government of Canada website, Canada.ca, that you visited, otherwise known as the Canada Revenue Agency webpages. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.” [RANDOMIZE STATEMENTS]

The information provided was easy to understand.
It was easy to find the information I’m looking for.
The website provided me with the information that I needed.
The information on the webpage was clearly laid out
[IF CHAT WITH CHARLIE. E2=YES]: The Chat function helped me find the information I needed.
[0 TO 10]

E4. And since March this year, did you contact the Canada Revenue Agency for any reason by...(READ LIST, ACCEPT MULTIPLE RESPONSES)

Telephone
Mail
Fax
None of above [SINGLE PUNCH]

[IF E4=NONE/DK/REF, SKIP TO F1]
E5. Thinking about your most recent contact via [INSERT RESPONSE FROM E4 BUT PRIORITIZE 1. TELPEHONE, 2. ONLINE IF E1=YES, 3. MAIL. 4. FAX], for what purpose did you contact the CRA? Was it for… (READ LIST. ACCEPT MULTIPLE RESPONSES)

Income tax filing
GST/HST
Child and family benefits
Savings and pension plans
Other [SPECIFY]

[IF E4=TELEPHONE, ASK E6, ELSE SKIP TO F1]
E6. I would now like to read you a few statements about your telephone experience. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.” [RANDOMIZE]

The telephone experience made me feel like the CRA cares about my unique situation
The telephone experience gave me the impression the CRA is working hard to help Canadians.
The wait time to speak to an agent was acceptable
I was provided with accurate information
I was able to call at a time that was convenient to me

[0 TO 10]

E7. How satisfied were you with the overall quality of the service you received when you contacted the CRA by telephone on this most recent occasion? Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’

[0 TO 10]

E8. Did you get what you needed from the CRA on this particular occasion?

Yes
No

F. RATING OF EXPERIENCE

[ASK ALL]
F1. Based on your recent interactions with the Canada Revenue Agency through telephone, visiting the website online, or another method, would you rate your service experience provided by the CRA as better, about the same, or worse than the service you have received in the past?

Better
About the same
Worse
(DO NOT READ) Depends
(DO NOT READ) I have not contacted CRA in the past

F2. And would you say that this level of service is better, about the same, or worse than the service you have received from other government organizations? (IF HESITANT OR UNCLEAR RECORD RESPONSE “DON’T KNOW”)

Better
About the same
Worse
(DO NOT READ) Depends
(DO NOT READ) I have not contacted other government organizations

G. My Account

Now, we would like to ask you about CRA’s online service called “My Account.” This online service allows you to track your tax refund, view or change your tax return, check your benefit and credit payments, view your RRSP limit, set up direct deposit, and receive online mail, among other things.

[DO NOT ASK IF A6=03 ‘APPLIED ONLINE THROUGH ‘MY ACCOUNT’”]
G1. Are you registered with CRA’s online service called My Account?

Yes
No

[IF G1=NO, DK/REF, SKIP TO H1]

[ASK ONLY IF A6=03 ‘APPLIED ONLINE THROUGH ‘MY ACCOUNT’”]
G2. Earlier you mentioned you applied for the government support benefits thorough the CRA’s online service called My Account.
Did you RECENTLY register for the CRA’s online service called My Account for the purposes of claiming the [INSERT PRIMARY BENEFIT: CESB OR CESB] or had you already registered beforehand?

Yes, I registered claim the benefits
No, I was already registered to My Account

[IF G1=YES OR A6=03 APPLIED THROUGH MY ACCOUNT, ASK G3]
G3. Do you have full access to all the features of the “My Account” online service? Full access allows you the ability to make changes or to use auto-fill. When you registered you would have had to enter a security code to obtain full access to the online service.

Yes
No

[IF G3=NO, ASK G4, ELSE SKIP TO G5]
G4. Why did you NOT register for full access to the CRA’s My Account online service? (DO NOT READ. ACCEPT ALL THAT APPLY. DO NOT PROBE)

I didn’t know I had do/I wasn’t aware of the different levels
I didn’t need full access/not interested
I have an authorized representative
I forgot or lost my security code
I tried to obtain a security code but was unsuccessful
I have requested my code but I haven’t received it yet
Other (SPECIFY)

G5. For each of the following statements about the CRA's online service called 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”. [RANDOMIZE STATEMENTS]

It is easy to use the CRA's My Account online service.
The services provided in the CRA's My Account online service are relevant to your needs.
You’re confident that the CRA's My Account online service is a secure online platform that protects your personal information.

[0 TO 10]

H. Overall satisfaction

[ASK ALL]
H1. Using a scale of 0 to 10, where 0 means ‘much worse’ and 10 means ‘much better, how would you rate your OVERALL OPINION of the CRA compared to a year ago?
[0 TO 10]I.

To finish up, I would like to ask you a few questions about you and your household for statisticalmnpurposes only. Please be assured that all of your answers will remain completely confidential.
I1. Which is the highest level of education that you have completed? (READ LIST; ACCEPT ONE RESPONSE ONLY)

Grade 8 or less
Some high school
High school diploma or equivalent
Registered Apprenticeship or other trades certificate or diploma
College, CEGEP or non-university certificate or diploma
University certificate or diploma below bachelor’s level
Bachelor’s degree
Post graduate degree above bachelor’s level

I2. In what country were you born? (ACCEPT ONE RESPONSE ONLY)

Canada
Other (SPECIFY)

[IF I2=OTHER, ASK I2B]
I2b. How long have you lived in Canada? (READ LIST)

Less than 1 year
At least one year, but less than five years
At least five years, but less than 10 years, or has it been
10 years or more

I3. 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)

Working full-time, that is, 35 or more hours per week
Working part-time, that is, less than 35 hours per week
Self-employed
Unemployed, but looking for work
A student attending school full-time, or
Retired
Not in the workforce (full-time homemaker, unemployed and not looking for work)
Other (SPECIFY)

I4. 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)

Paid by an employer
Business owner or partner – sole proprietor
Business owner or partner – corporation
Investment income
Private or corporate pension
Government pension
Spousal/child/parent support
No source of income
Other (SPECIFY)

I5. Please tell me which of the following categories best represents your 2019 total household income, before taxes? (READ LIST – STOP ONCE RESPONDENT CONFIRMS CATEGORY; ACCEPT ONLY ONE RESPONSE)

Under $20,000
$20,000 to under $40,000
$40,000 to under $60,000
$60,000 to under $80,000
$80,000 to under $100,000
$100,000 to under $120,000
$120,000 and over

I6. Do you identify as indigenous, that is, First Nations, Métis or Inuk (IF NEEDED: Inuit)?

Yes
No

2. Survey - Small and medium-size businesses

Introduction

The Government of Canada is conducting an online survey on current issues of interest to Canadians, including the recent COVID-19 support benefits. The survey takes about 12 minutes and is completely confidential. Your answers will remain anonymous.

Your decision to participate is voluntary and will in no way affect your relationship with the Government of Canada. The information provided will be administered according to the requirements of the Privacy Act.

If you have any questions regarding this survey or would like to verify the legitimacy of this research, you can visit www.canada.ca/por-cra.

Preliminary Profiling (Demographics/Firmographics)

S1. Are you …:

Male
Female
Gender Diverse
Prefer not to say

S2. In which province or territory is your business based?

British Columbia
Alberta
Saskatchewan
Manitoba
Ontario
Quebec
New Brunswick
Nova Scotia
Prince Edward Island
Newfoundland and Labrador
Yukon
North West Territories
Nunavut

S6. Up until March, how many employees worked for your business in Canada, including yourself? This includes full-time, part-time and seasonal staff, but does not include contract staff or outsourced work. Select one only.

1 only
2 to 4
5 to 19
20 to 49
50 to 99
100 or more

S7. Would you say that your annual revenue is approximately? Select one only.

Under $1 million
$1 to under $5 million
$5 to under $10 million
$10 to under $25 million
$25 to under $50 million
$50 million or more [THANK AND TERMINATE]

S8. Is your business…? Select one only.

A sole proprietorship
A partnership
A trust
A registered charity
A non-profit organization
A cooperative
An incorporated business

S9. In your business do you make decisions about, or are you directly involved with, any of the following? Select all that apply.

Tax-related matters [MUST SELECT THIS OPTION OR SURVEY IS TERMINATED]
Payroll
GST/HST preparation
Bookkeeping
None of the above [THANK AND TERMINATE]

S10. Which of the following best describes your position within the business? Select all that apply. 

Owner
President/CEO
Chief Financial Officer/Comptroller
Accountant
Payroll Manager/Officer
Manager
Bookkeeper
Financial Officer
Some other position [THANK AND TERMINATE]

A. Applying for Emergency Benefits

Thank you for your responses. This survey is being conducted among small- and medium- businesses (SME) owners. The questions we are asking are to help the Government of Canada learn about the experiences of SMEs with the services offered since March of this year. We will first ask questions about preparing/applying for the Canada Emergency Wage Subsidy (CEWS) (click here for information about the CEWS [The CEWS is for Canadian employers whose businesses have been affected by COVID-19, to enable them to re-hire workers previously laid off as a result of COVID-19, help prevent further job losses, and be better positioned to resume normal operations following the crisis]) and then ask about your experiences around tax filing for your business. The Canada Revenue Agency, or the CRA, is the federal government agency that is responsible for [INSERT SENTENCE PER PROVINCE BELOW BASED ON DEMO3 RESPONSE].

[MAN, SASK, ALTA, BC, YUKON, NORTHWEST TERRITORIES AND NUNAVUT: the collection of income tax, administration of the GST, or Goods and Services Tax, and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits]
[QUEBEC ONLY: the collection of federal income tax and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits]
[ATLANTIC PROVINCES, ONT:  the collection of federal income tax, administration of the GST/HST, and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits]

[ASK ALL]
A1. Since March of this year, have you applied for the Canada Emergency Wage Subsidy (CEWS)?

Yes
No

[IF A1=NO, ASK AA2. THEN SKIP TO B1. IF A1=YES, SKIP TO AA3]

AA2. What was the main reason you did not you apply to CEWS?  Select all that apply.

My business was still operating
Business was not eligible
I was not aware of them
I did not want/need to
I did not fully understand the process
I did not know that I could
I did not have anyone to help me
Other (specify)

[GO TO B1]

AA3. Is your business currently receiving, or have you received CEWS payments for the emergency benefits to which you applied?

Yes
No

[IF AA3=NO, ASK AA4. ELSE SKIP TO AA5]
AA4. Why is your business not receiving the CEWS payment? (Select all that apply)

[RANDOMIZE]
Business wasn’t eligible
Application wasn’t completed
Applied but haven’t received the payment yet
Business started up again
Other, specify  [ANCHOR]
Don’t know/Prefer not to say [ANCHOR]

[IF S6>1, ASK AA5. ELSE SKIP TO A5 – see A5 is below AA8]
AA5. As a result of COVID-19, did you have to lay off any of your employees?

Yes
No

[IF AA5=YES AND RECEIVING CEWS IN AA3, ASK NEXT. ELSE SKIP TO A5]
AA6. Have you been able to re-hire your previously laid-off employees?

All
Most
Some
None

[If AA6=MOST, SOME OR NONE, ASK AA7. IF=ALL, SKIP TO A5]
AA7.  What has prevented you from re-hiring all your former employees? Select all that apply.

Employee(s) unavailable due to family commitments
Employee(s) have found employment elsewhere
Employee(s) is or is possibly sick with COVID-19
Employee(s) stated health/safety concerns returning to workplace
Employee(s) stated preference for government benefits over work
Less positions/hours available to staff
Have had to downsize the business
Other, specify
Don’t know

[If AA6= SOME OR NONE, ASK AA8. IF AA6=ALL OR MOST, SKIP TO A5 BELOW]

AA8. Have you been able to re-staff with new employees?

All positions are now filled
Most positions are now filled
Some positions are now filled
No positions filled

A5. Which of the following best describes how you applied for the CEWS? (Select one only)

I applied online directly through the CRA website using the online service called “My Business Account”
I applied using the Web Forms application with an access code
My accountant/tax professional (external to my business) applied on my behalf
An employee acted as a representative (internal to my business) and applied on my behalf
Someone else applied on my behalf
Other, specify

A6. Here are a few statements that could describe your experience with the application process for CEWS? For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”

[PROGRESSIVE GRID, RANDOMIZE STATEMENTS]
The experience made me feel like the CRA cares about my situation
The experience gave me the impression the CRA is working hard to help Canadians
My interactions with the CRA met my needs
I feel that my application was processed in a timely manner
I found the overall application process easy
Information provided by the CRA about the benefits was easy to understand

[LABEL SCALE ENDS: SCALE FROM 0 TO 10. Not applicable]

[IF AA3= ‘YES’ ASK AA9 AND A2; ELSE SKIP TO A7]
AA9. What was the approximate length of time it took for you to receive your emergency benefit payment from the time that you applied?

A week
Two weeks
More than two weeks
Don’t know/Don’t remember

A2. Would you say that you received the emergency benefit payment within a timeframe that was…?

Slower than expected
Faster than expected
About what was expected
Don’t Know

A7. Thinking about the entire process, from applying for the COVID-related benefit, to receiving the payment, how satisfied are you with the overall quality of the process? If someone else applied on your behalf, please provide a rating based on what you may have heard about the process from the person who applied on your behalf. Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’

[LABEL SCALE ENDS: SCALE FROM 0 TO 10 – HORIZONTAL. Don’t know/not applicable]

[IF RESPOND WITH ‘00’ to ‘04’ AT A7, ASK A8_T1, T1, T3, T4. ELSE, SKIP TO A10 T1]
A8_TI. Which part(s) of the process in particular were you dissatisfied with? Select all that apply.
[RANDOMIZE]

The application process was difficult
Didn’t find the information I needed to apply
The time it took to receive the benefit was too long
Problems with the web access code that was provided to me
Other technical problems with the CRA
Had to apply more than once
Difficulty getting through on the telephone
Difficulty signing up for direct deposit with my bank
Other, specify [ANCHOR]
Don’t know

T1. When applying for the CEWS, did you use the CEWS calculation spreadsheet from the CRA web pages of Canada.ca?

Yes, I used it
No, but I knew about it
No and I did not know about it
Don’t know

[IF T1=YES, ASK T3 AND T4. ELSE SKIP TO A10]
T3. Please indicate how easy it was to understand the CEWS calculation spreadsheet

Very easy
Somewhat easy
Somewhat hard
Very hard

T4. Please indicate how satisfied were you with the functionality of the CEWS calculation spreadsheet.

Very satisfied
Somewhat satisfied
Somewhat dissatisfied
Very dissatisfied

A10. Since March 2020, have you visited the Government of Canada’s website, Canada.ca, to search for information about applying for the COVID-19 emergency benefits?

Yes
No

[IF A10=YES, ASK A11, IF NO SKIP TO A13]
A11. On some pages of the Canada.ca website, there is a chat function called “Chat with Charlie.” Do you recalling using this chat function?
Yes
No
Don’t recall

A12. The following statements have to do with the COVID-19 information on the Canada.ca website. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”

[DOWN, RANDOMIZE STATEMENTS]
[PROGRESSIVE GRID]
The information on the website was kept up to date
The information provided was easy to understand
It was easy to find the information I was looking for
The website provided me with the information that I needed
The information on the webpage was clearly laid out
[IF CHAT WITH CHARLIE – IF A11=YES]: The chat function helped me find the information I needed

[LABEL SCALE ENDS: SCALE FROM 0 TO 10]

A13. And since March of this year, did you call the Canada Revenue Agency and speak with someone to find out more information specifically on the COVID-19 support emergency benefits?

Yes
Yes, but did not get through
No

[IF A13=YES ONLY, ASK A14, ELSE SKIP TO A17]
A14. The following are statements that could describe your telephone experience. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”

[DOWN, RANDOMIZE STATEMENTS]
[PROGRESSIVE GRID]
The telephone experience made me feel like the CRA cares about my unique situation
The telephone experience gave me the impression the CRA is working hard to help Canadians
The wait time to speak to an agent was acceptable
I was provided with accurate information
I was able to call at a time that was convenient to me
[ACROSS]
[LABEL SCALE ENDS: SCALE FROM 0 TO 10]

A15. How satisfied were you with the overall quality of the service you received on your most recent contact with the CRA by telephone about the emergency benefits? Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’

[LABEL SCALE ENDS: SCALE FROM 0 TO 10 - HORIZONTAL]

A16. Did you get what you needed from the CRA on this particular occasion?

Yes
No

A17. Did you know that the CRA will be verifying applications and reviewing eligibility for the emergency benefits at a later date?

Yes
No

B. Tax Filing Experience

[SEPARATE SCREEN, SHOW ALL BEFORE CONTINUING]

We would now like to ask you about your experiences filing taxes as a business.

Please remember that these questions are for research purposes only. Your answers are appreciated and will help us improve Canadians’ filing experiences with the Canada Revenue Agency.

[ASK ALL]
B1. What tax filings for your business have you made to the CRA, since March 2020? Check all that apply.

Business corporate tax returns (T2)
Trust returns (T3)
Non-profit organization information returns (T1044)
Charity returns (T3010)
Partnership returns (T5013)
GST/HST returns
Payroll
Tax filings for cooperatives (on the T2 return)
None of the above

[IF NONE OF THE ABOVE, SKIP TO INSTRUCTIONS Ta5]

BB1. Did you prepare your most recent tax returns for your business on your own, or did you have someone else prepare it on your behalf?

INSERT ITEMS SELECTED IN B1- PROGRESSIVE]

Business corporate tax returns (T2)
Trust returns (T3)
Non-profit organization returns (T1044)
Charity returns (T3010)
Partnership returns (T5013)
GST/HST returns
Payroll
Tax filings for cooperatives (on the T2 return)

[RESPONSE OPTIONS]
Prepared on my own
My accountant/tax professional (external to my business) filed on my behalf
An employee (internal to my business) filed on my behalf
Someone else filed on my behalf

BB3. Was your tax return sent in by mail or online, or did you use another method?

[INSERT ITEMS SELECTED IN B1- PROGRESSIVE]
By mail
Online (INCLUDES EFILE AND NETFILE)
Other
Don’t Know/Don’t recall

B2. Thinking of the following tax filings you made since March of 2020, how easy or hard was it to prepare and submit the following returns?

[INSERT ITEMS SELECTED IN B1- PROGRESSIVE]
Business corporate tax returns (T2)
Trust returns (T3)
Non-profit organization returns (T1044)
Charity returns (T3010)
Partnership returns (T5013)
GST/HST returns
Payroll
Tax filings for cooperatives (on the T2 return)

[RESPONSE OPTIONS]
Very Easy
Somewhat Easy
Somewhat Hard
Very Hard
Not applicable

B3. Compared to previous years, would you say the process for preparing and submitting these returns has been:

[INSERT ITEMS SELECTED IN B1- PROGRESSIVE]
Business corporate tax returns (T2)
Trust returns (T3)
Non-profit organization returns (T1044)
Charity returns (T3010)
Partnership returns (T5013)
GST/HST returns
Payroll
Tax filings for cooperatives (on the T2 return)

[RESPONSE OPTIONS]
Easier than usual
About the same
Harder than usual
Not applicable

TTa5. As a part of the COVID-19 Economic Response Plan, the Government of Canada also implemented the Temporary 10% Wage Subsidy. This is a three-month measure that allows eligible employers to reduce the amount of payroll deductions required to be remitted to the Canada Revenue Agency.

Have you heard of the Temporary 10% Wage Subsidy?

Yes
No

TTb5. Have you used it or do you intend to use it?

Yes, used it
Yes, intend to use it
No
Don’t know

[IF Ttb5=YES USED IT, ASK T5. ELSE SKIP TO C6]

T5 How easy or difficult would you say it was to make use of the Temporary 10% Wage Subsidy?

Very Easy
Somewhat Easy
Somewhat Hard
Very Hard

T6. How effective was the Temporary 10% Wage Subsidy for supporting your business?

Very effective
Somewhat effective
Not very effective
Not at all effective

C. Other Services

[Subsection T2 or T3

[DO NOT ASK C6-10, IF SELECTED REGISTERED CHARITY OR NON-PROFIT IN S8]
C6. Were you aware that the CRA extended the deadline for the following to provide Canadian businesses with more time, given the COVID-19 situation?

Business corporate tax returns (T2):  for returns that would have been due in June, July or August 2020, the filing deadline is extended to September 1, 2020
Trust returns (T3):  for returns that would have been due in June, July or August 2020, the filing deadline was extended to September 1, 2020 [SHOW ONLY IF TRUST IN S8]
Payments and remittances for GST/HST that would have been required on or after March 27, 2020 extended to June 30, 2020

[RESPONSE OPTIONS]
Yes
No

C7. Using a scale from 0 to 10, where 0 means “not at helpful” and 10 means “very helpful,” how helpful do you feel it is for Canadian businesses that the CRA has extended the time to file their…

[PROGRESSIVE]
Corporation tax returns (T2) to September 1, 2020
Trust returns (T3) to September 1, 2020 [SHOW ONLY IF TRUST IN S8]
Payments and remittances for GST/HST (without penalties or interest) to June 30, 2020

[LABEL ENDS: 0 TO 10]

C8. Are you, or will you be taking advantage of this extended business filing deadline for your business or do you intend to file within the initial deadline?

within initial deadline
extended deadline
does not apply
don’t know

C9. Using a scale from 0 to 10, where 0 means “not at all important” and 10 means “very important,” how important is it for your business that the CRA has extended the time to file your business income tax return?

[LABEL SCALE ENDS: SCALE FROM 0 TO 10] 

C10. And again, using a scale from 0 to 10, where 0 means “not at all important” and 10 means “very important,” how important do you feel it is for Canadian businesses that the CRA has extended the time to file business tax returns?

[LABEL SCALE ENDS: SCALE FROM 0 TO 10]

D. Overall Perceptions of CRA

[ASK ALL]

D1. Given your interaction with the CRA either through filing taxes AND/OR applying for benefits, how would you rate the overall performance of the Canada Revenue Agency or the CRA?  Please use a scale from 0 to 10, where 0 means “terrible” and 10 means “excellent.” 

[SCALE FROM 0 TO 10.]

D2. Why do you rate the performance of the CRA as [INSERT RESPONSE FROM D1] out of 10?

[OPEN TEXT BOX]

[ASK ALL]

D3. Please rate your general impressions of the CRA, based on personal experience or what you may have seen, read, or heard. For each of the following statements, 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.”

[RANDOMIZE STATEMENTS]
[PROGRESSIVE GRID]

The CRA treats taxpayers with respect.
The CRA treats taxpayers fairly.
The CRA is efficient in its operations.
The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits.
The CRA works hard at helping Canadians with matters regarding their taxes and benefits.
The information provided by the CRA is easy to understand

[ACROSS]
[LABEL SCALE ENDS: SCALE FROM 0 TO 10. Don’t know]

E. Experience with CRA – Contacts

[IF APPLIED TO CEWS IN A1, SKIP TO F1, ELSE ASK E1]
E1. Since March 2020, have you visited the web page for taxes on the Government of Canada website, Canada.com, for information about business taxes? This is also known as the Canada Revenue Agency’s webpage.

Yes
No

[IF E1=YES, ASK E2, ELSE SKIP TO E4]
E2. On some of the taxes pages of the Canada.ca website, there is a chat function called “Chat with Charlie”. Do you recalling using this chat function?

Yes
No
Don’t recall

E3. Below are a few statements specifically relating to the sections about taxes that you visited, otherwise known as the Canada Revenue Agency webpages. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”

[RANDOMIZE. PROGRESSIVE]
The information provided was easy to understand.
It was easy to find the information I’m looking for.
The website provided me with the information that I needed.
The information on the webpage was clearly laid out
[IF CHAT WITH CHARLIE. IF E2=YES]: The Chat function helped me find the information I needed.

[LABEL ENDS: 0 TO 10]

E4. And since March this year, did you contact the Canada Revenue Agency for any reason about your business taxes by…

Telephone
Mail
Fax
None of above

[IF E4=NONE OF THE ABOVE, Skip to Section F. ELSE ASK E5]

E5. Thinking about your most recent contact via [INSERT RESPONSE FROM E4 BUT PRIORITIZE 1. TELPEHONE, 2. ONLINE IF E1=YES, 3. MAIL. 4. FAX], for what the purpose did you contact the CRA? Was it for… Select all that apply.

[RANDOMIZE]
Corporate tax filing
GST/HST
Pay roll
Business number registration
Excise, duties and levies
Other, specify [ANCHOR]

[IF A4=TELEPHONE, ASK E6, ELSE SKIP TO F1]
E6. The following are statements that could describe your telephone experience. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.” 

[RANDOMIZE. PROGRESSIVE.]

The telephone experience made me feel like the CRA cares about my unique situation
The telephone experience gave me the impression the CRA is working hard to help Canadians.
The wait time to speak to an agent was acceptable
I was provided with accurate information
I was able to call at a time that was convenient to me
[LABEL ENDS: SCALE 0 TO 10]

E7. How satisfied were you with the overall quality of the service you received when you contacted the CRA by telephone on this most recent occasion? Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’

[LABEL ENDS: SCALE 0 TO 10 - HORIZONTAL]

E8. Did you get what you needed from the CRA on this particular occasion?

Yes
No

F. RATING OF CRA EXPERIENCE

[ASK ALL]

F1. Based on your recent interactions with the Canada Revenue Agency through telephone, visiting the website online, or another method, would you rate your service experience provided by the CRA as better, about the same, or worse than the service you have received from the CRA in the past?

Better
About the same
Worse
I have not contacted CRA in the past
Not applicable

F2. And would you say that this level of service is better, about the same, or worse than the service you have received from other government organizations?

Better
About the same
Worse
I have not had interactions with other government organizations
Not applicable

G. My Business Account

[ALL]
Now, we would like to ask you about CRA’s online service called My Business Account. My Business Account allows you to interact electronically with Canada Revenue Agency (CRA) on various business accounts, where you can set up direct deposit, receive online mail, among other things. Business accounts include GST/HST (except for GST/HST accounts administered by Revenu Québec), payroll, corporation income taxes, excise taxes, excise duties, and more.

[DO NOT ASK IF A5=MY BUSINESS ACCOUNT]

GG1. Are you registered with the CRA’s online service called Business Account?

Yes
No

[IF G1=NO, SKIP TO H1]

[ASK GG2 ONLY IF A5=MY BUSINESS ACCOUNT]
GG2. Earlier you mentioned you applied for the CEWS thorough the CRA’s online service called My Business Account. Did you RECENTLY register for the CRA’s online service called My Business Account for the purposes of claiming the CEWS? Or had you already registered beforehand?

Yes, I registered to claim the benefits
No, I was already registered to My Business Account

[IF GG1=YES OR A5=MY BUSINESS ACCOUNT, ASK NEXT]
GG3. For each of the following statements about the CRA's online service called My Business 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”. [RANDOMIZE STATEMENTS]

It is easy to use the CRA's My Business Account online service
The services provided in the CRA's My Business Account online service are relevant to my needs
I’m confident that the CRA's My Business Account online service is a secure online platform that protects my personal information
The registration process for My Business Account was easy

[LABEL ENDS: SCALE 0 TO 10. Not applicable/Don’t know]

H. Overall satisfaction

[ASK ALL]
H1. Using a scale of 0 to 10, where 0 means ‘much worse’ and 10 means ‘much better, how would you rate your OVERALL OPINION of the CRA compared to a year ago?
[LABEL ENDS: SCALE 0 TO 10 - HORIZONTAL]

I. Business Profile

To finish up, I would like to ask you a few questions about your business for statistical

purposes only. Please be assured that all of your answers will remain completely confidential.

I1. 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. PERMIT ONE RESPONSE ONLY

Accommodation and food services
Administrative and support
Agriculture, forestry, fishing and hunting
Arts, entertainment and recreation
Construction
Educational services
Finance and insurance
Health care and social assistance
Management of companies and enterprises
Manufacturing
Mining, oil and gas extraction
Professional, scientific and technical services
Public administration
Real estate, rental and leasing
Registered charity
Retail trade
Transportation and warehousing
Utilities
Waste management and remediation services
Wholesale trade
Information and cultural industries
Some other sector: please specify your business sector (specify)

I2. How long has your business been in operation?

Less than one year
1 to 2 years
3 to 5 years
6 to 10 years
Over 10 years
I would rather not say

3. Survey - Tax intermediaries

Introduction

The Government of Canada is conducting an online survey on current issues of interest to Canadians, including the recent COVID-19 support benefits. The survey takes about 15 minutes and is completely confidential. Your answers will remain anonymous.

Your decision to participate is voluntary and will in no way affect your relationship with the Government of Canada. The information provided will be administered according to the requirements of the Privacy Act.

If you have any questions regarding this survey or would like to verify the legitimacy of this research, you can visit www.canada.ca/por-cra.

S1. Are you …:

Male
Female
Gender Diverse
Prefer not to say

S2. In which province or territory do you live?

British Columbia
Alberta
Saskatchewan
Manitoba
Ontario
Quebec
New Brunswick
Nova Scotia
Prince Edward Island
Newfoundland and Labrador
Yukon
North West Territories
Nunavut

S3. Do you work with individual clients and/or small and medium sized 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)? Select one only.

Individual clients only [Thank and terminate]
Small and medium business clients only
Both
Neither [Thank and terminate]

S4. What types of tax-related work does your company do on behalf of your small and medium business clients? Select all that apply. [MULTIPLE RESPONSES ACCEPTED]

Accounting
Payroll
Tax preparation
Bookkeeping
Some other type of work (please specify): 

S5. How long have you been helping clients with their tax and benefit matters?

Less than one year
1 to 2 years
3 to 5 years
6 to 10 years
Over 10 years

Applying for CEWS

Thank you for your responses. This survey is being conducted among tax intermediaries to hear about their experiences in preparing/applying for the Canada Emergency Wage Subsidy (CEWS) on behalf of clients (click here for info – hyperlink info for CEWS info). [The CEWS is for Canadian employers whose businesses have been affected by COVID-19, to enable them to re-hire workers previously laid off as a result of COVID-19, help prevent further job losses, and be better positioned to resume normal operations following the crisis]. If you have not made any application for CEWS, we will ask you about your tax filing experiences on behalf of clients.

The questions we are asking are to help the Government of Canada learn about the experiences of tax intermediaries with the services offered since March of this year. We will first ask questions about preparing/applying for the CEWS and then ask about your experiences around tax filing. The Canada Revenue Agency, or the CRA, is the federal government agency that is responsible for [INSERT SENTENCE PER PROVINCE BELOW BASED ON DEMO3 RESPONSE].

[MAN, SASK, ALTA, BC, YUKON, NORTHWEST TERRITORIES AND NUNAVUT: the collection of income tax, administration of the GST, or Goods and Services Tax, and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits]
[QUEBEC ONLY: the collection of federal income tax and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits]
[ATLANTIC PROVINCES, ONT:  the collection of federal income tax, administration of the GST/HST, and the Canada Child Benefit Program, as well as the administration of the COVID-19 emergency support benefits]

[SEPARATE PAGE]
Please note, it is recognized that in certain situations, policy relating to the COVID-19 emergency benefits can be complex, particularly relating to the Canada Emergency Wage Subsidy (CEWS) and corporations. This may have presented challenges for tax professionals.
The objective of this survey is to focus on the processes relating to the administration side of these benefits, rather than tax policy itself.

[ASK ALL]
A1. Since March of this year, have you applied for the Canada Emergency Wage Subsidy (CEWS) on behalf of client(s)?

Yes
No

[IF A1=YES, ASK A2. ELSE SKIP TO B1]

A2. As far as you know or have heard, would you say that most of your clients have received their emergency benefit payments within a timeframe that is…?

Slower than expected
Faster than expected
About what was expected
Don’t Know

A3. Do you know if any of your clients have NOT received their CEWS benefits?

At least one or more of my clients has not received benefits
As far as I know, all of my clients have received benefits
I don’t know

[IF A3=AT LEAST ONE OR MORE OF MY CLIENTS HAS NOT RECEIVED, ASK A4]
A4. Do you know the reason(s) they have not received their benefits payment?

[Open end]
Don’t know

A5. Which of the following best describes how you prepared/applied to the CEWS on behalf of your clients? Did you…? Select all that apply.

Apply online directly through the CRA website using the online service called “Represent a Client”
Apply using the Web Forms application with a web access code
Other (specify)

A6 Here are a few statements that could describe your experience with the application process for CEWS. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”

PN: Label the first and last scale as completely disagree and completely agree

[RANDOMIZE STATEMENTS. PROGRESSIVE]
The experience made me feel like the CRA considers my unique situation as a tax professional
The experience gave me the impression the CRA is working hard to help Canadians
My interactions with the CRA met my needs
I feel that the applications were processed in a timely manner
I found the overall application processes easy
Information provided by the CRA about the benefits was easy for me to understand as a tax professional

[LABEL ENDS: 0 TO 10]

A7. Thinking about the entire process in preparing for and applying for CEWS on behalf of clients, how satisfied are you with the overall quality of the process? Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’

PN: Label the first and last scale as completely dissatisfied and completely satisfied

[LABEL ENDS: 0 TO 10 - HORIZONTAL]

A8. Which part(s), if any, of the application process in particular did you find challenging? Select all that apply.

[RANDOMIZE]
Confusing information
Keeping up with changing requirements
The application process was difficult
Didn’t find the information I needed
The time it took for clients to receive the benefit was too long
Other technical problems with the CRA
Difficulty getting through on the telephone
Other, specify [ANCHOR]
Did not find any part of the process challenging [ANCHOR. EXCLUSIVE]

T1. When applying for the CEWS, did you use the CEWS calculation spreadsheet from the CRA web pages of Canada.ca?

Yes, I used it
No, but I knew about it
No and I did not know about it

T2. Did you [IF T1=”Yes I used it”, THEN INSERT THE WORD: also] create or use your own (or your company’s own) CEWS calculation spreadsheet to calculate your clients’ benefit amount?

Yes
No

[IF T1=YES USED IT, ASK T3 AND T4, ELSE SKIP TO A10]
T3.  Please indicate how easy or hard it was to understand the CEWS calculation spreadsheet from the CRA’s web page.

Very Easy
Somewhat Easy
Somewhat Hard
Very Hard

T4. Please indicate how satisfied or dissatisfied you were with the functionality of the CEWS calculation spreadsheet from the CRA’s web page.

Very Satisfied
Somewhat Satisfied
Somewhat Dissatisfied
Very dissatisfied

A10 Since March 2020, have you visited the Government of Canada’s website, Canada.ca, to search for information about applying for the COVID-19 emergency benefits?

Yes
No

[IF A10=YES, ASK A11 AND A12, ELSE SKIP TO A13]
A11. On some of the tax and benefit pages of the Canada.ca website, there is a chat function called “Chat with Charlie.” Do you recall using this chat function?

Yes
No
Don’t recall

A12. The following statements have to do with the COVID-19 information on the Canada.ca website. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”

PN: Label the first and last scale as completely disagree and completely agree

[RANDOMIZE STATEMENTS. PROGRESSIVE]
The information on the website was kept up to date
The information provided was easy to understand
It was easy to find the information I was looking for
The website provided me with the information that I needed
The information on the webpage was clearly laid out
[IF CHAT WITH CHARLIE – A11=YES]: The chat function helped me find the information I needed

[LABEL ENDS: 0 TO 10]

A13. And since March of this year, did you call the Canada Revenue Agency and speak with someone to find out more information specifically on the COVID-19 support emergency benefits?

Yes
Yes, but did not get through
No

[IF A13=YES CODE 1 ONLY, ASK A14, ELSE SKIP TO A17]
A14. The following are statements that could describe your telephone experience. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”
PN: Label the first and last scale as completely disagree and completely agree

[RANDOMIZE STATEMENTS] 
The telephone experience made me feel like the CRA considers my unique situation as a tax professional
The telephone experience gave me the impression the CRA is working hard to help Canadians.
The wait time to speak to an agent was acceptable
I was provided with accurate information
I was able to call at a time that was convenient to me

[LABEL ENDS: 0 TO 10]

A15. How satisfied were you with the overall quality of the service you received on your most recent contact with the CRA by telephone about the emergency benefits? Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’
PN: Label the first and last scale as completely dissatisfied and completely satisfied

[LABEL ENDS: 0 TO 10 - HORIZONTAL]

A16. Did you get what you needed from the CRA on this particular occasion?

Yes
No

A17. Did you know that the CRA will be verifying applications and reviewing eligibility for the emergency benefits at a later date?

Yes
No

B. Tax Filing Experience

We would now like to ask you about your experiences in filing taxes for your clients.

Please remember that these questions are for research purposes only. Your answers are appreciated and will help us improve filing experiences with the Canada Revenue Agency.

[ASK ALL]
B1. What tax filings have you made to the CRA, on behalf of clients, since March 2020? (Check all that apply)

Personal [QUEBEC ONLY: federal] income tax returns for 2019 (T1)
Business corporate tax returns (T2)
Trust returns (T3)
Non-profit organization information returns (T1044)
Charity returns (T3010)
Partnership returns (T5013)
GST/HST returns
Payroll
Tax filings for cooperatives (on the T2 return)
Other specify:

B2. Thinking of the following tax filings you made on behalf of clients since March of 2020, how easy or hard was it to prepare and submit the following returns?

[INSERT ITEMS SELECTED IN B1- PROGRESSIVE]
Business corporate tax returns (T2)
Trust returns (T3)
Non-profit organization returns (T1044)
Charity returns (T3010)
Partnership returns (T5013)
GST/HST returns
Payroll
Tax filings for cooperatives (on the T2 return)

[RESPONSE OPTIONS]
Very Easy
Somewhat Easy
Somewhat Hard
Very Hard

B3. Compared to previous years, would you say the process for preparing and submitting these returns has been:

[INSERT ITEMS SELECTED IN B1- PROGRESSIVE]
Business corporate tax returns (T2)
Trust returns (T3)
Non-profit organization returns (T1044)
Charity returns (T3010)
Partnership returns (T5013)
GST/HST returns
Payroll
Tax filings for cooperatives (on the T2 return)

[RESPONSE OPTIONS]
Easier than usual
About the same
Harder than usual

Ta5. As a part of the COVID-19 Economic Response Plan, the Government of Canada also implemented the Temporary 10% Wage Subsidy. This is a three-month measure that allows eligible employers to reduce the amount of payroll deductions required to be remitted to the Canada Revenue Agency.

Have you performed work involving the Temporary 10% Wage Subsidy?

Yes
No, but have heard of it
No, and have not heard of it before today

[IF Ta5=YES, ASK T5. ELSE SKIP TO C1]

T5. How easy would you say it was to make use of the Temporary 10% Wage Subsidy?

Very easy
Somewhat easy
Somewhat hard
Very hard
Not applicable

T6. How effective do you think this Temporary 10% Wage Subsidy was for supporting your clients’ businesses?

Very effective
Somewhat effective
Not very effective
Not at all effective

C. Other Services

[ASK ALL]
C1. [C1_GEN POP] Were you aware that the CRA extended the personal [QUEBEC ONLY - ADD: federal] tax filing deadline for personal 2019 taxes from April 30th to June 1^st this year to provide Canadians with more time given the Covid-19 situation?

Yes
No

[IF B1= Personal income tax returns for 2019 (T1) AND C1=YES, ASK NEXT. ELSE SKIP TO C4]
C2. Thinking about your clients for whom you had filed T1 taxes, what proportion do you think took advantage of the extended deadline in June 1, 2020.

<25%
25% to <50%
50% to <75%
75% to 100%
Don’t know

C3. Using a scale from 0 to 10, where 0 means “not at all important” and 10 means “very important,” how important do you think it has been for Canadians that the CRA has extended the time to file their personal [QUEBEC ONLY - ADD: federal] taxes?
PN: Label the first and last scale as not at all important to very important

[LABEL ENDS: 0 TO 10 -HORIZONTAL]

C4. Were you aware that the CRA extended the deadline to September 1, 2020 for paying any balances owing on personal [QUEBEC ONLY - ADD: federal] taxes filed this year without any penalties or interest to provide Canadians with more time, given the COVID-19 situation?

Yes
No

C5. Using a scale from 0 to 10, where 0 means “not at all important” and 10 means “very important,” how important do you think it is for Canadians that the CRA has extended the time to submit payment of personal [QUEBEC ONLY - ADD: federal] taxes, without having to pay interest or penalties?

[LABEL ENDS: 0 TO 10 -HORIZONTAL]
PN: Label the first and last scale as not at all important to very important

D. [Subsection T2 or T3]

[ASK ALL]

C6. Were you aware that the CRA extended the deadline for the following to provide Canadian businesses with more time, given the COVID-19 situation?

Business corporate tax returns (T2):  for returns that would have been due in June, July or August 2020, the filing deadline is extended to September 1, 2020
Trust returns (T3):  for returns that would have been due in June, July or August 2020, the filing deadline is extended to September 1, 2020
Payments and remittances for GST/HST that would have been required on or after March 27, 2020 extended to June 30, 2020

[RESPONSE OPTIONS]
Yes
No

C7. Using a scale from 0 to 10, where 0 means “not at helpful” and 10 means “very helpful,” how helpful do you feel it is for Canadian businesses that the CRA has extended the time to file their…

PN: Label the first and last scale as not at helpful to very helpful

[PROGRESSIVE]
Business corporate tax returns (T2) to September 1, 2020
Trust returns (T3) to September 1, 2020
Payments and remittances for GST/HST (without penalties or interest) to June 30, 2020

[LABEL ENDS: 0 TO 10]

D. Overall Perceptions of CRA

[ASK ALL]
D1. Given your interaction with the CRA either through filing taxes AND/OR applying for benefits on behalf of your clients, 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.” 

PN: Label the first and last scale as terrible to excellent

[LABEL ENDS: 0 TO 10 - HORIZONTAL]

D2. Why do you rate the performance of the CRA as [INSERT RESPONSE FROM D1] out of 10? 

[Open-ended text box]

D3.   Please rate your general impressions of the CRA, based on your professional experience or what you may have seen, read, or heard. For each of the following statements, 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.”

PN: Label the first and last scale as completely disagree to completely agree

[RANDOMIZE STATEMENTS. PROGRESSIVE]
The CRA treats taxpayers with respect
The CRA treats taxpayers fairly
The CRA is efficient in its operations
The CRA can be trusted to do what is right in administering Canadians’ taxes and benefits
The CRA works hard at helping Canadians with matters regarding their taxes and benefits
The information provided by the CRA is easy to understand

[LABEL ENDS: 0 TO 10. Don’t know]

E. Experience with CRA - contacts

[IF APPLIED TO CEWS ONLY IN A1, SKIP TO F1, ELSE ASK NEXT]
E1. Since March 2020, have you visited the web page for taxes on the Government of Canada website, Canada.ca? This is also known as the Canada Revenue Agency’s webpage.

Yes
No

[IF E1=YES, ASK E2, ELSE SKIP TO E4]
E2. On some of the taxes pages of the Canada.ca website, there is a chat function called “Chat with Charlie”. Do you recalling using this chat function?

Yes
No
Don’t recall

E3. Below are a few statements specifically about relating to the sections about taxes that you visited, otherwise known as the Canada Revenue Agency webpages. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”

PN: Label the first and last scale as completely disagree to completely agree

[RANDOMIZE. PROGRESSIVE] 
The information provided was easy to understand
It was easy to find the information I’m looking for
The website provided me with the information that I needed
The information on the webpage was clearly laid out
[IF CHAT WITH CHARLIE IN E2]: The Chat function helped me find the information I needed

[LABEL ENDS: 0 TO 10]

E4. And since March of this year, did you contact the Canada Revenue Agency for any reason by...

Telephone
Mail
Fax
None of above

[IF E4=NONE OF THE ABOVE, Skip to Section F]

E5. Thinking about your most recent contact via [INSERT RESPONSE FROM E4 BUT PRIORITIZE 1. TELPEHONE, 2. ONLINE IF E1=YES, 3. MAIL. 4. FAX], for what purpose did you contact the CRA? Was it for… Select all that apply.

Income tax filing
GST/HST
Pay roll
Child and family benefits
Savings and pension plans
Business number registration
Excise, duties and levies
Other, specify

[IF E4=TELEPHONE, ASK E6, ELSE SKIP TO F1]
E6. The following are statements that could describe your telephone experience. For each one, please use a scale from 0 to 10, where 0 means you “completely disagree”, and 10 means you “completely agree.”

PN: Label the first and last scale as completely disagree to completely agree

[RANDOMIZE. PROGRESSIVE] 

The telephone experience made me feel like the CRA considers my unique situation as tax professional
The telephone experience gave me the impression the CRA is working hard to help Canadians.
The wait time to speak to an agent was acceptable
I was provided with accurate information
I was able to call at a time that was convenient to me

[LABEL ENDS: SCALE 0 TO 10]

E7. How satisfied were you with the overall quality of the service you received when you contacted the CRA by telephone on this most recent occasion? Please use a scale from 0 to 10, where 0 means ‘completely dissatisfied’ and 10 means ‘completely satisfied.’

PN: Label the first and last scale as completely dissatisfied to completely satisfied

[LABEL ENDS: SCALE 0 TO 10 - HORIZONTAL]

E8. Did you get what you needed from the CRA on this particular occasion?

Yes
No

F. RATING OF CRA EXPERIENCE

[ASK ALL]
F1. Based on your recent interactions with the Canada Revenue Agency through telephone, visiting the website online, or another method, would you rate your service experience provided by the CRA as better, about the same, or worse than the service you have received from the CRA in the past?

Better
About the same
Worse
I have not contacted CRA in the past
Not applicable

F2. And would you say that this level of service is better, about the same, or worse than the service you have received from other government organizations?

Better
About the same
Worse
I have not had interactions with other government organizations
Not applicable

G. Represent a Client

[ASK ALL]

Now, we would like to ask you about the CRA’s online service called Represent a Client. Represent a Client allows a representative to access both individual and business tax information on behalf of somebody else.

G1. [G1_GEN POP] Are you registered with the CRA’s online service called Represent a Client?

Yes
No

[IF YES, ASK G2, ELSE SKIP TO H2]
G2. [G5_GEN POP] For each of the following statements about the CRA's online service called Represent a Client, 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”.

PN: Label the first and last scale as completely disagree to completely agree

[RANDOMIZE STATEMENTS. PROGRESSIVE]
It is easy to use the CRA's Represent a Client online service
The services provided in the CRA's Represent a Client online service are relevant to your needs
You’re confident that the CRA's Represent a Client online service is a secure online platform that protects your clients’ personal information.
The registration process for Represent a Client was easy.

[LABEL ENDS: SCALE 0 TO 10. Don’t know]

H. Overall satisfaction

[ASK ALL]
H1. Using a scale of 0 to 10, where 0 means ‘much worse’ and 10 means ‘much better, how would you rate your OVERALL OPINION of the CRA compared to a year ago?
PN: Label the first and last scale as much worse to much better

[LABEL ENDS: SCALE 0 TO 10 - HORIZONTAL]

I.Business Profile

To finish up, I would like to ask you a few questions about your business for statistical
purposes only. Please be assured that all of your answers will remain completely confidential.

I1. 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. PERMIT ONE RESPONSE ONLY

Accommodation and food services
Administrative and support
Agriculture, forestry, fishing and hunting
Arts, entertainment and recreation
Construction
Educational services
Finance and insurance
Health care and social assistance
Management of companies and enterprises
Manufacturing
Mining, oil and gas extraction
Professional, scientific and technical services
Public administration
Real estate, rental and leasing
Registered charity
Retail trade
Transportation and warehousing
Utilities
Waste management and remediation services
Wholesale trade
Information and cultural industries
Some other sector: please specify your business sector (specify)

I2. How long has your business been in operation?

Less than one year
1 to 2 years
3 to 5 years
6 to 10 years
Over 10 years
I would rather not say

4. Focus groups - Screener’s guide

CRA’s COVID-19 response research
Gen Pop

Questionnaire #______________

Group 1 – Central (ON, ATLANTIC GOOD MIX - English)
[Thursday September 10, 5:30PM ET]

Group 2 – Western (BC, AB, MB, SK GOOD MIX - English)
[Thursday September 10, 7:30PM ET / 4:30PM PT]

Recruit: 10 per group

Honorarium: $100

Platform: Ideation

Respondent’s name:
Respondent’s phone #: (home)
Respondent’s phone #: (work)
Respondent’s fax #: sent? or
Respondent’s e-mail : sent?
Sample source (circle): panel random client referral

Interviewer:
Date:
Validated:
On List:
On Quotas:

Hello, my name is . I'm calling from [SUPPLIER NAME], a national public opinion research firm. 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 online discussion groups to learn about Canadians’ experiences with some of the services that were offered by the federal government since March of this year relating to the COVID-19 pandemic.

When connected to the right person, ask:

Participation is voluntary and an individual’s decision to take part will not affect any dealings they may have with the Government of Canada. We are simply interested in hearing your opinions, and no attempt will be made to sell you anything or change your point of view. The format is an online “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.

EXPLAIN FOCUS GROUPS. About eight to ten people will be taking part online, all of them randomly recruited just like you. The discussion will last no more than 90 minutes 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.
Yes.............................. 1 CONTINUE
No............................... 2 ASK IF ANYONE ELSE IN THE HOUSEHOLD MIGHT BE INTERESTED
IF NOT, THANK AND TERMINATE

S1) Are you a Canadian citizen between the ages of 25 and 64 years old?
Yes.......................................... 1 CONTINUE
No .......................................... 2 THANK AND TERMINATE

S2) Do you or any member of your household work in or has retired from: READ LIST.

A marketing research firm (Yes : 1) (No : 2)
A magazine or newspaper (Yes : 1) (No : 2)
A radio or television station (Yes : 1) (No : 2)
A public relations company (Yes : 1) (No : 2)
The government, whether federal or provincial (Yes : 1) (No : 2)
An advertising agency or graphic design firm (Yes : 1) (No : 2)
A tax preparation company (Yes : 1) (No : 2)
Accounting (Yes : 1) (No : 2)

IF “YES” TO ANY OF THE ABOVE, THANK AND TERMINATE

S3) 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?
Yes.......................................... 1 MAX. 4 PER GROUP
No........................................... 2 GO TO Q1

S4) How long ago was it?
TERMINATE IF IN THE PAST 6 MONTHS

S5) How many consumer discussion groups have you attended in the past 5 years?
TERMINATE IF MORE THAN 4 DISCUSSION GROUPS

ASK ALL
Q1) For each of the following statements, I would like to know whether you agree or disagree. Please respond using a scale of 0 to 10 where 0 means you strongly disagree and 10 means you strongly agree. How about …

1. I believe the Canada Revenue agency would be able to find out about income received in cash that is not declared on somebody’s tax return.

6-10 on the scale = High
0-5 on the scale = Low

2. Most people honestly declare income on their tax returns.

6-10 on the scale = High
0-5 on the scale = Low

3. Considering the services we receive from the federal government, the public pays too much federal income tax.

6-10 on the scale = Low
0-5 on the scale = High

Q2) Could you please tell me what age category you fall in to? Are you...
Under 24.................................. 1 THANK AND TERMINATE
20-24………………………………………..2
25-34years ..................................3
35-44 years.............................. 4
45-54 years.............................. 5
55-64 years.............................. 6
Refuse..................................... 8 THANK AND TERMINATE

ENSURE GOOD MIX PER GROUP of 20-24, 25-34, 35-44, 45-54, 55-64

Q3) Was your employment status affected by COVID in March, 2020?
Yes.......................................... 1
No........................................... 2 SKIP TO Q5
Refuse..................................... 8 THANK AND TERMINATE

Q4) What was your employment status before COVID in March, 2020?
Working full-time..................... 1
Working part-time................... 2
Self-employed......................... 3
Retired.................................... 4 MAX 2 PER GROUP
Was not working...................... 5 MAX 2 PER GROUP
Student................................... 6 MAX 2 PER GROUP
Other...................................... 7
DK/RF...................................... 99

Q5) And what is your current employment status?
Working full-time..................... 1
Working part-time................... 2
Self-employed......................... 3
Retired.................................... 4 MAX 2 PER GROUP
Am not working....................... 5
Student................................... 6 MAX 2 PER GROUP; SKIP TO Q7
Other...................................... 7 SKIP TO Q7
DK/RF...................................... 99

Q6) And what sector of the economy (IF EMPLOYED: do you work in) (IF RETIRED: were you employed in before retirement) (IF NOT WORKING: did you last work in)? SKIP FOR STUDENT AND OTHER
ENSURE A GOOD MIX FOR THOSE CURRENTLY EMPLOYED

Agriculture, Forestry, Fishing and Hunting...................................................... 1
Mining and oil and gas extraction.................................................................. 2
Construction................................................................................................. 3
Manufacturing.............................................................................................. 4
Wholesale Trade........................................................................................... 5
Retail Trade.................................................................................................. 6
Transportation and warehousing................................................................... 7
Information and cultural industries................................................................ 8
Finance and Insurance................................................................................... 9
Real estate and rental and leasing.................................................................. 10
Professional, scientific and technical services................................................. 11
Management of companies and enterprises................................................... 12
Administrative and support, waste management and remediation services..... 13
Education services........................................................................................ 14
Utilities......................................................................................................... 15
Health care and social assistance................................................................... 16
Arts, entertainment and recreation................................................................ 17
Accommodation and food services................................................................. 18
Public administration..................................................................................... 19
Other services (specify) ................................................................................ 20

Q7) Since March of this year, have you applied for any of the following federal government COVID-19 support emergency benefits? Select all that apply.

The Canada Emergency Response Benefit, also known as CERB…………..1 - ASK Q8
The Canada Emergency Student Benefit, also known as CESB……………..2 - SKIP TO Q9
The Canada Emergency Wage Subsidy, also known as CEWS……………….3 MAX 2 PER GROUP; SKIP TO Q9
None of the above THANK AND TERMINATE

ASK THOSE WHO APPLIED FOR CERB IN Q7
Q8) Did you apply for the CERB through the Canada Revenue Agency OR did you receive the CERB through your application for EI or Employment Insurance?

CRA…………………………..1
EI/Service Canada/ Employment and Social Development Canada (ESDC)
………………………………..2 THANK AND TERMINATE
Both…………………………3 MAX 2 PER GROUP
Don’t know………………99 THANK AND TERMINATE

ASK EVERYONE
Q9) Are you currently receiving, or have you received payments for any of the emergency benefits to which you applied?

Yes…………………………..1
No……………………………2 MAX 2 PER GROUP

Q10) Which of the following best describes how you applied for the emergency benefit?

Telephoned the CRA and apply through the automated system…………………………..1
Telephoned the CRA and apply through a CRA agent……………………………………………2
Applied online directly through the CRA website using one of the online services called “My Account”, “My Business Account” or “Represent a Client”. ………………………………….3
Applied using the Web Forms application with an access code……………………………..4
I did not apply myself, my accountant/tax professional applied on my behalf……….5 THANK AND TERMINATE
I did not apply myself, somebody other than a tax professional applied on my behalf….6 THANK AND TERMINATE

Q11) Since March of this year, did you call the Canada Revenue Agency and speak with someone to find out more information specifically on the COVID-19 support emergency benefits?

Yes…………………………….1 RECRUIT 2 PER GROUP
No……………………………..2

Q12) And prior to March of this year, but within the last 2 years, had you called the Canada Revenue Agency and speak with someone to find out other information relating to personal taxes or benefits?

Yes………………………….1 RECRUIT 1 PER GROUP
No…………………………..2

Q13) Have you filed your personal income tax return for 2019? This would be the tax return you filed for the income you earned in 2019.

Yes………………………1 SKIP TO Q15
No……………………….2

Q14) Have you filed your personal income tax return for 2018? This would be the tax return you filed for the income you earned in 2018, which was due April 30, 2019.

Yes………………………1
No………………………2
Don’t know…………99 THANK AND TERMINATE

Q15) Including yourself, how many people above the age of 18 are there in your household?
One......................................... 1
More than one......................... 2

Q16) What was your household’s income for 2019? ENSURE GOOD MIX PER GROUP
Under $20,000...................................... 1
Between $20,000 and $34,999.............. 2
Between $35,000 and $44,999.............. 3
Between $45,000 and $59,999.............. 4
Between $60,000 and $74,999.............. 5
Between $75,000 and $99,999.............. 6
Over $100,000...................................... 7

Q17) Could you please tell me what is the highest level of education that you have attained? ENSURE GOOD MIX PER GROUP

Some high school only ......................... 1
Completed high school......................... 2
Some College/University...................... 3
Complete College/University................ 4
RF/DK.................................................. 8

Q18) DO NOT ASK – NOTE GENDER
Male........................................ 1
Female .................................... 2

ENSURE 50-50 SPLIT IN EACH GROUP

INVITATION

Q19) Great, you qualify for one of our focus group sessions. Would you be available to attend an online focus group on (DATE @ TIME)? It will last approximately 90 minutes
Yes.......................................... 1 CONTINUE
No .......................................... 2 THANK AND TERMINATE
DK (do not read)...................... 3 ARRANGE CALLBACK

Q20) Participants in group discussions are asked to voice their opinions and thoughts, how comfortable are you in voicing your opinions in English? Are you (read list)
Very comfortable..................... 1 MINIMUM 5 PER GROUP
Fairly comfortable.................... 2
Comfortable............................ 3
Not very comfortable............... 4 THANK AND TERMINATE
Very uncomfortable................. 5 THANK AND TERMINATE

Q21) 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?
Yes.......................................... 1 THANK AND TERMINATE
No .......................................... 2 CONTINUE
DK........................................... 3 THANK AND TERMINATE

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.

Q22) As I mentioned earlier, the group discussion will take place on [Date at Time] and will last approximately 90 minutes. Participants will receive an incentive of $100 as a thank you for their time. Would you be willing to attend?
Yes ......................................... 1 CONTINUE
No........................................... 2 THANK AND TERMINATE

PRIVACY QUESTIONS

Now I have a few questions that relate to privacy, your personal information and the research process. We will need your consent on a few issues that enable us to conduct our research. As I run through these questions, please feel free to ask me any questions you would like clarified.

P1) First, we will be providing the session moderator with a list of respondents’ names and profiles (screener responses). This information will not be shared with the Government of Canada department organizing this research. Do we have your permission to do this? I assure you it will be kept strictly confidential.
Yes.......................................... 1 GO TO P2
No........................................... 2 READ RESPONDENT INFO BELOW

We need to provide the moderator with the names and background of the people attending the focus group because only the individuals invited are allowed to participate and the moderator must have this information for verification purposes. Please be assured that this information will be kept strictly confidential. GO TO P1A

P1a) Now that I’ve explained this, do I have your permission to provide your name and profile to the moderator?
Yes.......................................... 1 GO TO P2
No........................................... 2 THANK & TERMINATE

P2) An audio and/or video tape of the online session will be produced for research purposes. The tapes will be used by the research professional to assist in preparing a report on the research findings.

Do you agree to be audio taped for research purposes only?
Yes.......................................... 1 THANK & GO TO P3
No........................................... 2 READ RESPONDENT INFO BELOW

It is necessary for the research process for us to audio/video tape the session as the researcher needs this material to complete the report.

P3) Employees from the Government of Canada may listen to the session remotely through a secure website. They will not take part in the discussion in any way, and they will not be given your full name.

Do you agree to be observed by Government of Canada employees?
Yes.......................................... 1 THANK & GO TO INVITATION
No........................................... 2 THANK & TERMINATE

Invitation:

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 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.

Focus groups - Discussion guide

Introduction (5 Minutes)

• Thank participants for attending
• Advise on the length of the session (90 minutes)
• Highlight recording of the discussion, GoC observers do not know any personal information, are listening to observe the moderator and increase general understanding of the topics to be discussed; your relationship with the GoC unaffected by your participation
• Highlight the fact that results are entirely confidential and reported all together/individuals are not identified/participation is voluntary
• Explain the role of moderator: to ask questions, to be timekeeper, to ensure everyone participates, and to be objective
• Assure participants that moderator has no special interest in or knowledge of the issues discussed
• Explain role of participants: not expected to be experts, no need to agree with each other, speak openly and frankly about opinions and remember that there are no wrong answers
• Please remain on mute during the session unless speaking
• Invite participants to introduce themselves, just first names [DURING FIRST QUESTION]

Impressions of the CRA (25 Minutes)

WRITTEN QUESTION 1:
Tonight we are going to be speaking about your experiences with some of the government of Canada’s COVID-19 emergency benefits that were recently implemented during the global outbreak.

But to start, we would like to first talk about the CRA, or the Canada Revenue Agency. From what you know, what does the CRA do exactly?

WRITTEN QUESTION 2:
SHOW ONSCREEN AFTER HEARING UNAIDED RESPONSES:
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 Benefit Program.

• Overall, what are your impressions of Canada’s tax system?
• And what are your impressions of the CRA, that is, the agency responsible for the administration of the tax system? Please note that levels of taxation and what is taxable is not in the CRA’s mandate, rather it is the agency responsible for administering the tax system.

WRITTEN QUESTION 3:

• What does the CRA do well?
• What can the CRA improve upon?
• As far as you know, are there things the CRA has improved in recent years?

Applying for Emergency Benefits (30 Minutes)

WRITTEN QUESTION 4:

One thing you all have in common in this group is that you have all applied for one of the COVID-19 emergency benefits. There is the Canada Emergency Response Benefit (also referred to as CERB), the Canada Emergency Student Benefit (CESB) and the Canada Emergency Wage Subsidy (CEWS).

As we all know, millions of Canadians have been financially affected by COVID-19. You don’t have to share if you are not comfortable doing so, but just in a general sense, how has COVID-19 affected your employment or your household’s finances?

Telephone Probe/Prompt:

• What I’m asking, for example, is were you working and suddenly laid off? Were you looking for work and couldn’t find anything? Were your work hours reduced? Did you choose to stop working because of health and safety concerns, or family obligations?

• Which of the 3 emergency benefits did you apply for?
• When did you apply for them? Was it when they were announced, or if after, was it because of a change in your employment?
• Where did you hear about the benefits you applied for?
• Have you started receiving the payments yet for this benefit?

Telephone Probes

• If any say no, probe (carefully) on reason
  • Wasn’t eligible, didn’t finish application, applied but haven’t yet received
• Did they receive the first payment in a reasonable amount of time?

WRITTEN QUESTION 6

• How did you first get the information you needed to apply?

Telephone Probes

• For web, probe for where and how they searched
• For phone, probe for where they called and if they got the information they needed
  • Had anyone who phoned for info had to call the CRA in the past for any reason? If so, did their telephone experience differ?
• For friend/family member, ask why that particular person (i.e. experienced, trusted)

WRITTEN QUESTION 7

• And how did you actually apply for the benefit or benefits? CLOSED END:
  • phone via automated telephone system
  • phone directly through a CRA agent
  • applied online

Telephone Probes

• Ask for each method of applying [GO THROUGH ALL 3 OPTIONS FROM QUESTION 7]:
  • How did you find the experience?
  • Did you have what you needed to apply or did you have to do it more than once?
  • Did anybody encounter any difficulties?
    • What were they?
  • What could have been done differently that would have made it easier for you?
• For anyone who applied online:
  • Did you apply using the CRA’s MyAccount portal? Or My Business Account if you were applying for CEWS?
    • [Ask for each] Did you already have access to this portal or did you register for it to apply for the emergency benefits?
      • How did you find the application process?

WRITTEN QUESTION 8

• Did you know that the CRA will be verifying applications and reviewing eligibility for the emergency benefits at a later date?
  • For those who are aware, where did you hear this?
  • How does everyone feel about this approach?

Telephone Probes

• (Probe if needed: how the priority was placed on delivering the emergency benefits quickly to Canadians instead taking longer through a more stringent verification process)

WRITTEN QUESTION 9

• Were you aware that the CERB and CESB are taxable benefits, that is, you may have to pay taxes on this income?
  • For those aware, where did you hear about this?
  • What is your reaction to this?

Current Behaviour (15 Minutes)

WRITTEN QUESTION 10
Let’s now talk for a few minutes about tax filing. I am interested in learning a bit more about the process that you go through each year when you do your taxes.

• For your own tax return, do you do it yourself, or do you have someone do it for you? If someone does it for you, who are they? Why do you get them to do it?
• Do you find the process easier/more difficult in recent years? Why?

WRITTEN QUESTION 11

• Were any of you aware that the CRA extended the tax filing deadline for 2019 taxes from April 30th to June 1^st this year to provide Canadians with more time, given the Covid-19 situation? CLOSED END Y/N.
  • For those of you who have filed your taxes, who did so in the original filing deadline and who filed in the extended deadline?

Telephone Probes

• (Note: it is recognized not all have necessarily filed their 2019 taxes yet; we want to avoid respondents feeling an expectation they have filed)
• For each respondent who filed, probe for reasons/circumstances they filed within that particular deadline

WRITTEN QUESTION 12

• Were there any circumstances brought on by COVID-19 that made it more difficult for you to file (or not file) your taxes?
• Do you feel this extended filing deadline was important to do for Canadians in general? Please tell me the reason for your response.

WRITTEN QUESTION 13

• While the filing deadline was extended until June 1, the payment deadline for taxes owing has been extended until the end of September without interest or penalties accumulating.

• Were you aware of this payment extension?
• And how important do you feel this extension could be for Canadians?

WRITTEN QUESTION 14

• Thinking about the changes many Canadians had to make in their work environments due to COVID-19, had anybody thought about CRA employees who work on processing benefits applications or tax returns working from home in order to perform these duties?

• How do you feel about this?

Telephone Probes

• Probe on notion of trust, security

WRITTEN QUESTION 15

• Many CRA call centre employees are working from home and your call could be routed to them on a cellphone instead of a landline.
  • Are you comfortable giving personal tax information to an agent who is on a cellphone?
  • Does this cause you any concerns?

Telephone Probes

• Probe on notion of trust, security

Overall opinions (10 minutes)

WRITTEN QUESTION 16
I’d like to take the last few minutes to talk about your overall opinion of the CRA now after the administration of the COVID-19 emergency benefits.

• Would you say your opinion of the CRA has changed at all with your experience applying for the emergency benefits?
  • What was your opinion of them before?
  • And now, if your opinion has changed, how do you see them differently?
    • If not, why is your opinion unchanged?
  • What do you expect in the future as it relates to the service you receive from the CRA?

Telephone Probes/Prompts

• Do you feel this was a one-time experience in a national crisis and things will go back to how they used to be?
• Or do you feel service has changed and will be different going forward?

WRITTEN QUESTION 17

• Prior to COVID-19, the CRA was beginning an initiative to make people feel like a valued client rather than just another number. The CRA is committed to a new vision of being Fair, Trusted, and Helpful by Putting People First.
  • What would you personally want to see from the CRA to make you feel this way?
  • Was there anything you saw through the COVID-19 emergency benefits process that you think would be beneficial to carry forward in your future interactions with the CRA?

Conclusion (5 minutes)

We have covered a lot today and I really appreciate you taking the time and energy to join the session and give your opinion. Your input is very important and insightful!

WRITTEN QUESTION 18

• To conclude, I wanted to ask you whether you have any last thoughts that you want to provide the Canada Revenue Agency (CRA).

Telephone Wrap-Up

• Honorarium details (Ipsos) – WILL BE SENT TO YOU BY THE COMPANY WHO RECRUITED YOU FOR THIS STUDY.
• Thank you very much and have a wonderful evening!