2021-2022 CRA Annual Corporate Research – Quantitative Phase

Final Report

Prepared for Canada Revenue Agency

Supplier Name: Quorus Consulting Group Inc.
Contract Number: 46637-234248/001/CY
Contract Value: $171,738.02
Award Date: January 07, 2022
Delivery Date: March 2022

Registration Number: POR-076-21

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

Ce rapport est aussi disponible en français.

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2021-2022 CRA Annual Corporate Research – Quantitative Phase

Final Report

Prepared for the Canada Revenue Agency
Supplier name: Quorus Consulting Group Inc.
March 2022

This public opinion research report presents the results of a quantitative study conducted by Quorus Consulting Group Inc. on behalf of the Canada Revenue Agency. The quantitative study was conducted through two data collection phases, a telephone survey with the general public and an online survey with small and medium sized businesses as well as tax intermediaries. Both surveys were administered between January 20, 2022 to February 28, 2022.

Cette publication est aussi disponible en français sous le titre : Recherche d'entreprise annuelle de l'ARC de 2021-2022 – Quantitative.

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: cra-arc.media@cra-arc.gc.ca

101 Colonel By Drive
Ottawa, Ontario K1A 0K2
Canada

Catalogue Number: Rv4-126/1-2022E-PDF

International Standard Book Number (ISBN): 978-0-660-44210-5

Related publications (registration number: POR 076-21)

Catalogue Number: Rv4-126/1-2022F-PDF (Final report, French)

ISBN: 978-0-660-44212-9

Table of Contents

• Executive Summary
  • Research Purpose and Objectives
  • Target Populations
  • Research Methodology
  • Key Findings
    • Perceptions of the CRA
  • Detailed Results
    • Research Purpose and Objectives
    • Target Populations
    • Quantitative Research Findings
      • Perceptions of the CRA
        • General population
        • Small / medium enterprises (SMEs)
        • Tax intermediaries (TIs)
      • Tax filing
        • General population
        • Small / medium enterprises (SMEs)
        • Tax intermediaries (TIs)
      • Contact with CRA
        • General population
        • Small / medium enterprises (SMEs)
        • Tax intermediaries (TIs)
      • Service delivery
        • General population
        • Small / medium enterprises (SMEs)
        • Tax intermediaries (TIs)
      • Attitudes towards tax compliance
        • General population
        • Small / medium enterprises (SMEs)
        • Tax intermediaries (TIs)
      • Key drivers of CRA performance ratings
        • General population
        • Small / medium enterprises (SMEs)
        • Tax Intermediaries (TIs)
      • Respondent profile
        • General population
        • Small / medium enterprises (SMEs)
        • Tax intermediaries (TIs)
      • Research Methodology
      • Appendices
        • General Population Questionnaire
        • SMEs / TIs Questionnaire

Executive Summary

Quorus Consulting Group Inc.
Contract Number: 46637-234248/001/CY
POR Registration Number: 076-21
Contract Award Date: January 7, 2022
Contracted Cost: $171,738.02

Research Purpose and Objectives

The Canada Revenue Agency (CRA) has conducted annual survey research for strategic planning and reporting since 2005. The structure of the Annual Corporate Research (ACR) has undergone various changes over the years to adapt to reflect evolving corporate priorities, tax-related themes, and technological changes. In 2021, the ACR was updated to include a core survey to be conducted annually, with additional service and compliance modules conducted with a split-sample design. The decision to conduct the additional modules annually will assist with gathering improved tracking results across service and compliance themes.

For 2021, specific objectives of the quantitative component of the research included:

• reputation and overall perceptions of the CRA;
• experience with income tax filing;
• perceptions of contacts and dealings with the CRA;
• methods of contact;
• attitudes about services and service expectations (website, portals and communications);
• attitudes about compliance, underground economy and related activities, and,
• demographics.

The various purposes of this research included, but were not limited to, the following:

• Understanding public perceptions and attitudes enables the CRA to identify target audiences for specific action and communication.
• Findings are used in the CRA's strategic planning exercises and internal analysis of trends in public opinion.
• Findings are used in other corporate reporting and tracking initiatives including the data necessary to populate the Service Satisfaction Index, the Trust Index, as well as a key performance indicator regarding Access to Information and Privacy.

Target Populations

There were three target audiences:

• Individual taxpayers: Those aged 18 and over who have resided in Canada for a minimum of one year.
• Small and medium-sized businesses (SMEs):Businesses of less than 100 employees. Participants included the business decision-makers or individuals involved in decisions related to the company's business tax matters, payroll, GST/HST preparation, or bookkeeping. Targeted job titles included:
  • President/CEO/Owner
  • CFO/Comptroller
  • Accountant
  • Payroll Manager/Officer
  • Manager
  • Bookkeeper
  • Financial Officer
• Tax Intermediaries (TIs):Those who work with individual and small and medium size business clients (<100 employees) on tax-related or payroll matters.

Research Methodology

Two data collection modes were used to complete this research:

• A telephone survey entailing a random sample of 2,408 adult Canadians 18 years of age or older was conducted from January 20, 2022, to February 28, 2022. The specific target audience was individual taxpayers aged 18 and over who have resided in Canada for a minimum of one year (operationalized in this research as being a sampling of adult Canadians who almost universally have resided in Canada for a minimum of one year). Quotas were established by region, age and gender to ensure a representative sampling. The survey took 15 minutes on average to complete. A sample of 2,408 respondents engenders an overall margin of error of +/- 2.0 percentage points, 19 in 20 times. As this is a probability sampling conducted via a randomized data collection approach, the survey results are projectable to the overall Canadian adult population.

• An online survey of 745 small and medium-sized businesses and 812 tax intermediaries was conducted from January 20, 2022, to February 28, 2022. Data collection quotas were established by region to ensure a representative sampling. The survey required 10 minutes on average to complete. As surveying small and medium-sized businesses as well as Tax Intermediaries were non-probability sampling endeavours conducted via the usage of a commercially available online panel of business respondents, the survey results are not projectable to the overall Canadian populations of SMEs and Tax Intermediaries.

Key Findings

Perceptions of the CRA

Overall perceptions

Canadians were asked to provide an overall ranking of the performance of the CRA on a scale of 1 to 10 (where 1 represented terrible and 10 was excellent) as well as an explanation for their ranking:

• More than 1 in 3 general population respondents (37%) rated the CRA's performance as good (scores of 8 – 10), while half provided neutral scores (scores of 4 – 7), resulting in an average score of 6.6. These ratings were primarily driven by a lack of issues in dealing with the CRA (21%), followed by responsiveness when being contacted (11%), perceptions of fair policies (6%), and efficiency of the CRA's service (6%).
• Roughly 2 in 5 SME respondents (40%) rated the CRA's performance as good, while 44% provided neutral scores, resulting in an average score of 6.7. These ratings were primarily driven by positive interactions with the CRA (38%), followed by their experience with customer service (poor customer service – 38%; good customer service – 31%), and quality or functionality of the CRA's website (12%).
• Nearly half of TI respondents (49%) rated the CRA's performance as good, while 41% provided neutral scores, resulting in an average score of 7.1. TI ratings were primarily driven by experience with customer service (good customer service – 31%; poor customer service – 38%), general inefficiency (9%), and quality or functionality of the CRA's website (9%).

Trust in the CRA

Canadians were asked to provide their level of agreement on a scale of 1 to 10 towards a series of trust-related statements, with 1 being completely disagree and 10 being completely agree:

• Over half of general population respondents had a high level of agreement (scores of 8 – 10) that people at the CRA were trustworthy (60%), that they are capable of doing their job well (56%), that the CRA does what is right (51%) and is working for the benefit of all Canadians (51%).
• Half of Canadian SME respondents (50%) had a high level of agreement that people at the CRA were trustworthy, while nearly half (46%) agreed that the people at the CRA are capable of doing their job well. Roughly 2 in 5 SME respondents agreed that the CRA does what is right (39%) and is working for the benefit of all Canadians (39%).
• A majority of TIs had a high level of agreement that people at the CRA were trustworthy (58%), that the people at the CRA are capable of doing their job well (55%), that the CRA does what is right (53%) and that it is working for the benefit of all Canadians (52%).

An index calculation was developed to produce an overall score to evaluate the perceptions of trust for the CRA using the following calculation:

Trust index = SUM (I can trust the CRA to do what is right + The CRA works for the benefit of all Canadians + I feel that the people at the CRA are trustworthy + The people at the CRA are capable of doing their job well) / 4

• When evaluating overall trust index scores, nearly half of general population respondents (47%) had high trust index scores (scores of 8 – 10), and 43% had mid-range index scores (scores of 4 – 7), resulting in an average index score of 7.2.
• High trust index scores were less common among SME respondents (37%) with many (48%) providing mid-range scores, resulting in an overall average index score of 6.3.
• High range scores were the most common among TIs (48%) with most of the remaining TIs having mid-range index scores (41%), resulting in an average index score of 6.9.

Helpfulness of the CRA

In addition to evaluating a series of trust-related statements, Canadians were asked to provide their level of agreement on help-related statements using the same scale of 1 to 10, with 1 being completely disagree and 10 being completely agree:

• More than 3 in 5 Canadians had a high level of agreement (scores of 8 – 10) that they could trust the CRA to handle their personal information appropriately (64%), and that the information they receive from the CRA is consistent (62%). Roughly half agreed that the CRA makes the process of filing taxes easy (51%), while 45% agreed that the CRA is generally helpful.
• A majority of SME respondents had a high level of agreement that the CRA processes their business' tax returns in a timely manner (59%), they trust the CRA to handle their business information appropriately (54%) and that information arrives in time for their business (53%).
• Half or most TIs expressed high levels of agreement across all help-related statements. More specifically, agreement was most common when it comes to the CRA handling their business clients' information appropriately (58%), processing their clients' tax returns in a timely manner (56%), and receiving consistent information (56%). As well, half or more than half felt that the CRA is helpful (54%), provides enough information to meet clients' tax obligations (53%), that information arrives on time for clients (51%), the process for filing was easy (51%) and that the CRA works hard at helping Canadians (50%).

Tax filing

More than 9 in 10 general population respondents (91%) indicated that they had sent in a personal income tax return in the past year. Two-thirds of tax filers (66%) had received assistance preparing their income tax return, among whom 79% sought help from a professional tax preparer or an accountant, while 21% turned to friends or family members for assistance. Most tax filers (82%) filed their income tax return online, while 12% filed via mail.

Canadian SMEs were asked to describe their approach to filing their business income taxes, more specifically whether they utilized internal or external services throughout the filing process. A plurality (43%) used external services exclusively, 25% used internal resources exclusively while the remaining 30% used a combination of both.

When it comes to tax planning, 36% used in-house resources exclusively, 31% used external services exclusively while 27% used a combination of both.

Using a scale of 1 to 10, with 1 being completely dissatisfied and 10 being completely satisfied, SMEs were asked to score their satisfaction with the CRA based on their latest tax filling experience. A majority (60%) provided a high level of satisfaction (scores of 8 to 10), while 31% provided a moderate score (scores of 4 to 7), resulting in an average overall satisfaction score of 7.6.

Using the same scale, TIs were also asked to provide an overall satisfaction score based on their latest tax filling experience. Most (61%) provided a high level of satisfaction, while 32% provided a moderate score, resulting in an average overall satisfaction score of 7.6.

Contact with CRA

Contact within the last 12 months

Canadians were asked whether they had contacted the CRA in the last 12 months for anything other than for sending in personal tax returns:

• Nearly 1 in 5 general population respondents (16%) contacted the CRA themselves while 13% were contacted by the CRA. Nearly three-quarters (73%) had no form of contact with the CRA in the last 12 months.
• Roughly a quarter of businesses (26%) contacted the CRA themselves while 15% were contacted by the CRA. Just over half (56%) had no form of contact with the CRA in the last 12 months.
• Just over one-third of TIs (35%) contacted the CRA themselves while 13% were contacted by the CRA. Just over half (53%) had no form of contact with the CRA in the last 12 months.

Those who had contacted or been contacted by the CRA within the last 12 months were asked to provide the method of contact that was used:

• Nearly half of all general population respondents had contact with the CRA over the phone (49%), 26% interacted via mail and 22% communicated with the CRA online.
• Nearly two thirds of SME respondents had contact with the CRA over the phone (63%), 22% interacted online (22%) and 14% communicated with the CRA through the mail.
• Similar proportions were seen among TIs, among whom 67% indicated using the phone, 19% interacted online and 12% communicated with the CRA through the mail.

Respondents having contacted or been contacted by the CRA online in the past 12 months were asked to specify the approach taken:

• Nearly three quarters of general population respondents (71%) utilized the My Account secure tax portal while 12% communicated through the tax pages of the Canada.ca website. A few mentioned email (9%) and the CRA's mobile apps (2%).
• Most SMEs (56%) utilized the My Business Account secure tax portal, 18% communicated through the tax pages of the Canada.ca website and 15% mentioned the CRA's mobile apps (15%). A few utilized the CRA's Chat with Charlie function (3%).
• Nearly half of TI respondents (45%) utilized the Represent a Client secure tax portal, while roughly 1 in 3 (32%) communicated through the tax pages of the Canada.ca website. Less common forms of online contact included the CRA's mobile apps (14%), CRA's social media platforms (5%), and email (3%).

Reason for contact

The reasons for contacting the CRA over the past 12 months were quite mixed across all three target audiences:

• General population results were quite mixed, with roughly 1 in 5 respondents citing clarifications surrounding information sent by the CRA (20%), general information outside of filing taxes (17%), information relating to COVID emergency benefits (16%), tax filing clarifications (16%), or making a payment owing on personal taxes (15%). Additionally, more than 1 in 10 respondents submitted documents that the CRA had requested (12%) or were attempting to resolve a dispute with the CRA (12%).
• Results among Canadian businesses were also mixed, with more than 1 in 5 respondents citing clarifications surrounding information sent by the CRA (25%) or information relating to COVID emergency benefits (21%). Other common reasons included inquiring about general information outside of filing taxes (19%), making a payment owing on business taxes (17%), and attempting to resolve a dispute with the CRA (15%).
• More than 1 in 3 TIs mentioned wanting clarifications surrounding information sent by the CRA (37%), followed by seeking information other than filing business taxes (28%), and attempting to resolve a dispute with the CRA (24%). Nearly 1 in 5 respondents cited information prior to filing taxes (18%), making a payment owing on business taxes (17%), submitting documents that the CRA had requested (17%), and seeking clarification relating to COVID emergency benefits (17%).

Those who had contacted the CRA (online, by telephone, or in person) were asked to specify their general area of concern:

• Most general population respondents (43%) were contacting the CRA in relation to their personal income tax while 21% were related to COVID emergency benefits or subsidies.
• Roughly 1 in 10 SMEs contacted the CRA in relation to COVID emergency benefits or subsidies (10%), personal income tax (8%), GST or HST (7%), or business income tax (7%).
• Roughly 1 in 10 TIs were contacting the CRA in relation to personal income tax (11%), business income tax (10%), COVID emergency benefits or subsidies (9%), GST or HST (9%), or tax credit claims (6%).

Service satisfaction

Canadians who reported having had contact with the CRA in the past 12 months were asked to provide their level of agreement on a scale of 1 to 10 regarding a series of service-related satisfaction statements based on their experience, with 1 being completely disagree and 10 being completely agree:

• More than three quarters of general population respondents expressed a high level of agreement (scores of 8 – 10) that the CRA representative was professional (76%) and courteous (75%). Roughly two thirds agreed that the information given was accurate (69%), complete (66%), and easy to understand (64%) while 64% also agreed that the representative took time to understand their situation. Roughly half agreed that the service was timely (53%) while less than half agreed that the CRA's service was easy to access (43%).
• Nearly two-thirds of SMEs expressed a high level of agreement that the CRA representative was courteous (63%) and professional (62%). More than half of respondents agreed that the information given was accurate (59%), complete (54%), and easy to understand (54%). A similar proportion agreed that the representative took time to understand their situation (54%). Nearly half agreed that the CRA's service was easy to access (46%) and that the service was timely (44%).
• Two-thirds of TIs expressed a high level of agreement that the CRA representative was courteous (66%) and professional (66%). A majority agreed that the information given was accurate (62%), easy to understand (59%), and complete (57%) and that the representative took time to understand their situation (60%). Just over half also agreed that the CRA's service was easy to access (55%) and that the service was timely (53%).

A service satisfaction index was created using the following calculation:

Service satisfaction index = SUM (The CRA's service was easy to access + The CRA's service was timely + The information I was given was accurate + The information I was given was complete + The information I was given was easy to understand + The CRA representative took time to understand my situation + The CRA representative was professional + The CRA representative was courteous) / 8

• More than 3 in 5 general population respondents (60%) had high service satisfaction index scores (scores of 8 – 10), while 34% had moderate scores (scores of 4 – 7), resulting in an average index score of 7.9.
• Nearly half of SMEs (49%) had high service satisfaction index scores with most of the others providing moderate scores (40%), resulting in an average index score of 6.8.
• More than half of TIs (53%) had high service satisfaction index scores while 41% had moderate scores, resulting in an average score of 7.1.

When asked to rate their overall satisfaction with the quality of service they received, those having interacted with the CRA over that past year indicated the following:

• Most general population respondents (57%) were quite satisfied (scores of 8 – 10) while 29% provided mid-range satisfaction scores, resulting in an average overall satisfaction score of 7.3.
• Roughly half of SMEs (51%) were quite satisfied, with another 33% providing moderate scores, resulting in an average agreement score of 6.8.
• Just over half of TIs (57%) were quite satisfied while 35% providing moderate scores, resulting in an average agreement score of 7.3.

Many SMEs (68%) and most tax intermediaries (82%) who had contacted the CRA themselves in the past year felt the CRA had successfully met their needs during their most recent contact.

When compared to the level of customer service they receive from their financial institutions, more than half of SMEs (53%) and TIs (52%) felt that the CRA's service was about the same. Otherwise, TIs viewed CRA's service more favourably (33% felt the CRA provided better service) compared to SMEs (16%).

Service delivery

Confidence without external assistance

Canadian businesses who utilized an outside tax preparation service were asked to provide their level of confidence in their businesses ability to handle their taxes without outside help. Respondents provided their level of confidence on a scale of 1 to 10, with 1 being not at all confident and 10 being extremely confident. More than 1 in 5 SMEs (21%) expressed a high level of confidence (scores of 8 – 10), while 33% expressed a moderate level of confidence (scores of 4 – 7), resulting in an average confidence score of 4.5.

Contact preferences when dealing with the CRA

Both SMEs and TIs were asked to describe their preferred means of receiving service or information when they require basic information from the CRA. The top two methods for both target audiences were visiting the tax pages of the Canada.ca (46% among SMEs and 40% among TIs) and contacting the CRA by telephone (21% respectively).

When it comes to their preferred means of receiving service or information when they require clarification on information sent by the CRA, the telephone is by far the most preferred means for both target audiences: 53% among SMEs and 44% among TIs. Email is a distant second at 14% among SMEs and 18% among TIs.

The telephone is again the strong favourite when respondents were asked to describe their preferred means of receiving service or information for assistance on a personal tax matter (46% among SMEs and 49% among TIs).

Confidence resolving a tax disagreement

SMEs and TIs were asked how confident they feel that any potential disagreements with the CRA would be resolved (using a scale of 1 to 10, with 1 being not at all confident and 10 being extremely confident).

• One-third of SMEs (33%) were quite confident (scores of 8 – 10), while nearly half (46%) were moderately confident (scores of 4 – 7), resulting in an average confidence score of 6.3.
• More than half of TIs (52%) were quite confident, while 38% were moderately confident, resulting in an average confidence score of 7.2.

Using the same confidence scale, SMEs and TIs were asked how confident they would be that the CRA's process would be conducted fairly in the event there was a disagreement over their business taxes.

• Over one-third of SMEs (37%) were quite confident (scores of 8 – 10), while nearly half (46%) were moderately confident (scores of 4 – 7), resulting in an average confidence score of 6.5.
• More than half of TIs (55%) were quite confident, while 36% were moderately confident, resulting in an average confidence score of 7.3.

Service delivery

Canadians were asked to provide their level of agreement on a scale of 1 to 10 regarding a series of service delivery statements (1 being completely disagree and 10 being completely agree):

• More than 4 in 5 general population respondents (82%) expressed a high level of agreement (scores of 8 – 10) that when contacting the CRA by telephone, they were able to get service in the official language of their choice. A majority also agreed that the CRA assumes taxpayers report their taxes accurately (68%), and that the CRA holds itself accountable for the written information it provides (65%).
• More than 4 in 5 SMEs (81%) expressed a high level of agreement that when contacting the CRA by telephone, they were able to get service in the official language of their choice. More than half of businesses agreed that the CRA assumes businesses report their taxes accurately (55%), and half agreed that the CRA holds itself accountable for the written information it provides (50%). Finally, 44% agreed that the CRA offers online services that meet their needs.
• Nearly three quarters of TI respondents (74%) expressed a high level of agreement that when contacting the CRA by telephone, they were able to get service in the official language of their choice. Roughly 3 in 5 TIs agreed that the CRA holds itself accountable for the written information it provides (60%), and that the CRA assumes businesses report their taxes accurately (59%). Just over half of TIs agreed that they know how to access the tax benefits and credits their clients are entitled to (56%), that they feel well-informed about the services the CRA has to offer (55%), and that the CRA offers online services that meet their needs (54%).

Registered for online services

Roughly two-thirds of general population respondents (65%) believe they are registered for CRA's My Account service. Among businesses, 53% made use of the CRA's My Business Account service, 30% did not and 17% indicated they weren't sure if they were registered for the CRA's secure tax portal, or refused to answer. Among TIs, 53% made use of the CRA's Represent a Client service.

My Business Account portal subscribers whose most recent contact with the CRA took place over the phone were asked to describe why they did not use the secure tax portal instead. Many specifically mentioned the need for clarifications related to information that was received from the CRA (17%). Nearly 1 in 3 SMEs (29%) also described various security or privacy concerns utilizing the online portal, while more than a quarter (26%) described the convenience of engaging with the CRA over the phone.

Represent a Client portal users were asked a similar question. More than 1 in 3 respondents (34%) described needing access to specific information, with nearly 1 in 5 (16%) specifically mentioning the need for clarifications related to information that was received from the CRA. More than a quarter of TIs (28%) described the convenience of engaging with the CRA over the phone, while roughly a quarter (25%) referred to various security or privacy concerns utilizing the online portal.

Business tax processes

Two-thirds of SMEs (66%) reported being responsible for reading and dealing with any letters received from the CRA while most of the remaining respondents (32%) would personally read the letter and give it to their accountant or finance area to handle. Among respondents who would provide the letter to their accountant, 21% had dedicated employees to deal with the CRA on behalf of the organization.

Use of and satisfaction with tax-related information on Canada.ca

More than two-thirds of SMEs (69%) and nearly all TIs (86%) had previously visited the Canada.ca website for tax-related information. Among website users, the following results were revealed:

• A minority of SME website users (43%) expressed a high level of agreement (scores of 8 – 10) that the website provided the information that was needed, 36% agreed that the information provided was easy to understand and 32% agreed that the information was easy to find.
• A majority of TI website users (61%) expressed a high level of agreement that the website provided the information that was needed. Just over half also agreed that the information provided was easy to understand (54%) and was easy to find (51%).

Tax filing burden

Businesses and TIs were asked to provide their level of agreement on a scale of 1 to 10 regarding a series of tax filing-related metrics (with 1 being completely disagree and 10 being completely agree):

• A minority of SMEs (36%) expressed a high level of agreement (scores of 8 – 10) that they spent less time searching for information required to meet business tax obligations over the past year. Fewer agreed that the CRA takes their needs into account when developing products and services (28%), and that new products and services are in line with the realities of conducting business (23%).
• Nearly half of TIs expressed a high level of agreement that the CRA takes their needs into account when developing products and services (49%), and that those new products and services are in line with the realities of conducting business (47%). A similar proportion agreed that less time was spent searching for information required to meet business tax obligations over the past year (45%).

Businesses and TIs were then asked to rate the level of burden they had experienced while meeting their business tax obligations (with 1 being not at all burdensome and 10 being extremely burdensome). Just over one in five (21% among SMEs and 23% among TIs) expressed a high level of burden (scores of 8 – 10) with most providing scores between 4 and 7 (43% among SMEs and 49% among TIs). The average burden score among SMEs was 5.0 and it was 5.6 among TIs.

Attitudes towards tax compliance

Taxes and services received

All study participants were asked to specify whether the amount of money paid in taxes is representative of the services received from the Canadian government:

• More than a quarter of general population respondents (28%) felt that they paid significantly too much compared to services received, 23% felt that they paid somewhat too much and 41% felt that they paid the right amount.
• Roughly half of SMEs felt that they either paid significantly too much (24%) or somewhat too much (24%). Among the rest, 24% felt that they paid the right amount and 13% felt that they paid too little.
• Similarly, roughly half of TIs felt that Canadian businesses either paid significantly too much (20%) or somewhat too much (31%). Among the rest, 34% felt that they paid the right amount and 9% felt that they paid too little.

Perceptions of tax cheating

The following perceptions of tax cheating were explored:

• More than a quarter of SME respondents (28%) felt that business tax cheating was quite common (scores of 8 – 10), while 43% felt it was moderately common (scores of 4 – 7), resulting in an average likelihood score of 6.3.
• More than a quarter of TI respondents (26%) felt that business tax cheating was quite common, while 50% felt it was moderately common, resulting in an average likelihood score of 6.0.

Businesses and TIs were then asked to rate the level of effort by the CRA to reduce business tax cheating in Canada:

• More than a quarter of businesses (28%) felt that the CRA put forth too little effort to reduce tax cheating, while 32% felt that the right amount of effort was made. Less than 1 in 10 (6%) felt that the CRA put forth too much effort, while another third (33%) were not sure or refused to answer.
• Nearly a quarter of TIs (22%) felt that the CRA put forth too little effort to reduce tax cheating, while half (50%) felt that the right amount of effort was made. Less than 1 in 10 (9%) felt that the CRA put forth too much effort, while nearly 1 in 5 (19%) were not sure or refused to answer.

Canadians were asked to rate the likelihood that tax cheaters would be caught by the CRA on a scale of 1 to 10, with 1 being very unlikely and 10 being very likely:

• Nearly a quarter of general population respondents (24%) provided a high likelihood score (scores of 8 – 10), while nearly half (49%) provided a moderate score (scores of 4 – 7), resulting in an average likelihood score of 5.7.

Canadian SMEs and TIs were asked to rate the likelihood that business tax cheaters would be caught by the CRA on a scale of 1 to 10, with 1 being very unlikely and 10 being very likely:

• Nearly 1 in 3 SME respondents (30%) provided a high likelihood score (scores of 8 – 10), while 42% provided a moderate score (scores of 4 – 7), resulting in an average likelihood score of 6.3.
• More than 2 in 5 TI respondents (42%) provided a high likelihood score, while 39% provided a moderate score, resulting in an average likelihood score of 6.9.

Canadian businesses and TIs were asked to evaluate their likelihood to report a company they may know is cheating on their taxes using a scale of 1 to 10, where 1 means not at likely and 10 means very likely:

• When presented with a situation where they suspected a business may be cheating on their taxes, 21% of SMEs were likely to report them (scores of 8 – 10). Results increased to 42% when respondents were certain that the business was cheating.
• When presented with a situation where they suspected a business may be cheating on their taxes, 33% of TIs were likely to report them. Results increased to 48% when respondents were certain that the business was cheating.

Canadians were asked to provide their level of agreement on a scale of 1 to 10 regarding a series of tax cheating statements, with 1 being completely disagree and 10 being completely agree:

• More than 2 in 3 general population respondents (67%) expressed a high level of agreement (scores of 8 – 10) that income tax cheating reduces money available for essential services, while 63% highly agreed that rich people have an easier time cheating taxes compared to middle class Canadians. Half (50%) strongly agreed that the CRA targets middle class Canadians, turning a blind eye to rich taxpayers and corporations.
  
  More than 1 in 3 general population respondents strongly agreed that the CRA should publish a list of people found guilty of tax offences (35%), and that penalties are effective at discouraging future tax cheating (34%). Finally, 29% strongly agreed that the CRA would never find out about income received in cash that is not declared.

• More than 2 in 3 SME respondents (67%) expressed a high level of agreement that when businesses cheat on their income taxes it reduces money available for essential services. Slightly fewer (60%) felt that businesses that are not paying tax on all income or are not collecting GST or HST have an unfair advantage. More than half (53%) agreed that it is acceptable for the CRA to use publicly available information to catch tax cheating businesses.
  
  To a lesser extent, SMEs strongly agreed that penalties are effective at discouraging tax cheating (38%), and that the CRA should publish a list of people found guilty of tax offences (34%). Nearly 1 in 5 (19%) felt that the CRA would never find out about income received in cash.

• A majority of TIs expressed a high level of agreement (scores of 8 – 10) that when businesses cheat on their income taxes it reduces money available for essential services (57%), and that businesses that are not paying tax on all income or are not collecting GST or HST have an unfair advantage (55%). Nearly half of TIs (48%) strongly agreed that it is acceptable for the CRA to use publicly available information to catch tax cheating businesses, and that penalties are effective at discouraging tax cheating (46%).
  
  Fewer TIs (38%) strongly agreed that the CRA should publish a list of people found guilty of tax offences. More than a quarter (28%) strongly felt that the CRA would never find out about income received in cash that is not declared.

Severity of tax avoidance and cheating

Canadians were asked to rate the extent to which a series of tax avoidance behaviours were considered cheating on a scale of 1 to 10, with 1 being not cheating at all and 10 being serious cheating:

• Nearly 4 in 5 general population respondents (79%) felt that filing false claims for tax benefit programs represented serious cheating (scores of 8 – 10). Nearly three quarters felt that not registering one's business (72%) or not claiming foreign assets or income (71%) represented serious cheating, while 66% felt that receiving a charitable donation credit that was bigger than the donation made represented serious tax cheating.
  
  Nearly 3 in 5 Canadians felt that not claiming money from room or house rentals using online websites (59%), making a profit from buying or selling cryptocurrency without declaring it (59%), being paid cash to avoid income taxes (58%), and under-reporting cash income (58%) represented serious tax cheating.

• Nearly all SME respondents (88%) felt that filing false claims for tax benefit programs represented serious cheating. Roughly three quarters felt that paying employees in cash to avoid payroll taxes (75%), and not claiming foreign assets or income (74%) represented serious cheating. Roughly 7 in 10 respondents described under-reporting cash income (71%) and over-claiming expenses (70%) as serious tax cheating while 65% felt that receiving a charitable donation credit that was bigger than the donation made represented serious tax cheating.
  
  A slight majority of SMEs felt the following were serious: not claiming money from room or house rentals using online websites (58%), making a profit from buying or selling cryptocurrency without declaring it (58%) and not registering one's business (54%).

• Three quarters of TIs (76%) strongly felt that filing false claims for tax benefit programs represented serious cheating. Roughly six in ten agreed that the following represented serious cheating: not registering one's business (64%), over-claiming expenses (62%), under-reporting cash income (60%), not claiming foreign assets or income (58%) and being paid in cash to avoid income taxes (58%).
  
  Finally, 54% strongly felt that receiving a charitable donation credit that was bigger than the donation made represented serious tax cheating. Nearly half strongly agreed not claiming money from room or house rentals using online websites (49%) and making a profit from buying or selling cryptocurrency without declaring it (48%) were serious forms of cheating.

Businesses and TIs that rated at least one tax avoidance behaviour a score of 5 or lower were then asked to rate the severity of tax avoidance based on the amount of money that was not paid. Responses were registered on a scale of 1 to 10, with 1 being not cheating at all and 10 being serious cheating:

• When asked if avoiding paying $1,000 in taxes was a serious form of tax cheating, more than 1 in 3 SMEs (37%) felt that this represented serious tax cheating (scores of 8 – 10), while roughly 1 in 3 (33%) provided scores of 5 or lower.
  
  Those who registered a score of 5 or lower were then asked to rate the seriousness if the amount was increased to $10,000. More than 1 in 10 felt that this was serious tax cheating (14%), while 2 in 5 respondents (44%) again provided scores of 5 or lower.
  
  These respondents were then asked to rate the severity of avoiding paying $50,000 in taxes. None of the remaining respondents felt this was serious tax cheating while 84% gave scores of 5 or lower.

• More than 1 in 3 TIs (37%) felt that avoiding paying $1,000 in taxes represented serious tax cheating (scores of 8 – 10), while 32% provided scores of 5 or lower.
  
  Those who registered a score of 5 or lower were then asked to rate the seriousness if the amount was increased to $10,000. Given this scenario, 22% felt that this was serious tax cheating while 55% again provided scores of 5 or lower.
  
  These last respondents were then asked to rate the severity of avoiding paying $50,000 in taxes, which 7% felt was serious tax cheating.

Lastly, SMEs and TIs were asked to rate the importance of tax avoidance recovery efforts on a scale of 1 to 10, with 1 being not at all important and 10 being very important:

• Many SME respondents (72%) felt that it was important (scores of 8 – 10) that the CRA recover unpaid taxes when people do not declare taxable foreign income or assets while 59% felt that it was important for the CRA to recover unpaid taxes when people work under the table for cash.
• A majority of TIs (63%) felt that it was important (scores of 8 – 10) that the CRA recover unpaid taxes when people do not declare taxable foreign income or assets while 51% felt that it was important for the CRA to recover unpaid taxes when people work under the table for cash.

Political Neutrality Certification

I hereby certify as Senior Officer of Quorus Consulting Group Inc. that the deliverables fully comply with the Government of Canada political neutrality requirements outlined in the Policy on Communications and Federal Identity and the Directive on the Management of Communications - Appendix C.

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.

Signed:

(Signature)

June 14, 2022
Rick Nadeau, President
Quorus Consulting Group Inc.

Detailed Results

Research Purpose and Objectives

The CRA has conducted annual survey research for strategic planning and reporting, dating back to as early as 2005. The structure of the ACR has undergone various changes over the years to adapt to reflect evolving corporate priorities, tax-related themes, and technological changes. In 2021, the ACR was updated to include a core survey to be conducted annually, with additional service and compliance modules conducted with a split-sample design. The decision to conduct the additional modules annually will assist with gathering improved tracking results across service and compliance themes.

For 2021, specific objectives of the quantitative component of the research included:

• reputation and overall perceptions of the CRA;
• experience with income tax filing;
• perceptions of contacts and dealings with the CRA;
• methods of contact;
• attitudes about services and service expectations (website, portals and communications);
• attitudes about compliance, underground economy and related activities, and,
• demographics.

The data provides the CRA with background and contextual information regarding public and business perceptions of the CRA. With this information, the CRA will gauge factors such as trust and satisfaction regarding the CRA, contextualize other study information, provide evidence-based information for strategic decision-making and also provide information for reporting on engagement and reputation management.

Additional research purposes include, but are not limited to, the following:

• Understanding public perceptions and attitudes enables the CRA to identify target audiences for specific action and communication.
• Findings are used in the CRA's strategic planning exercises and internal analysis of trends in public opinion.
• Findings are used in other corporate reporting and tracking initiatives including the data necessary to populate the Service Satisfaction Index, the Trust Index, as well as a key performance indicator regarding Access to Information and Privacy.

Target Populations

There were three target audiences:

• Individual taxpayers: Those aged 18 and over who have resided in Canada for a minimum of one year.
• Small and medium-sized businesses (SMEs):Businesses of less than 100 employees. Participants included the business decision-makers or individuals involved in decisions related to the business tax matters, payroll, GST/HST preparation, or bookkeeping. Acceptable job titles included:
  • President/CEO/Owner
  • CFO/Comptroller
  • Accountant
  • Payroll Manager/Officer
  • Manager
  • Bookkeeper
  • Financial Officer
• Tax Intermediaries (TIs):Those who work with small and medium size business clients (<100 employees) on tax-related or payroll matters.

Notes for the reader:

• Throughout the report, bolded results within the General Population data tables indicates a statistically significant difference. Bolded results within the data tables for businesses and tax intermediaries suggest notable differences, however can not be considered statistically significant differences as the survey with these segments was not conducted using a probability sample – in this case it was from a commercially available online panel. A margin of error cannot be calculated if a probability sample is not used and as such, differences cannot be deemed statistically significant.
• Significant findings among subgroup sample sizes of less than 25 should be taken with caution and are noted throughout the report.
• The report features results for scale questions ranging from 1-10, with results grouped into positive (8-10), neutral (4-7), or negative ranges (1-3) for ease of reading.

Quantitative Research Findings

Perceptions of the CRA

General population

Overall perceptions

Canadians were asked to provide an overall ranking of the performance of the CRA on a scale of 1 to 10, where 1 represented terrible and 10 was excellent. More than 1 in 3 respondents (37%) rated the CRA's performance as good (scores of 8 – 10), while half provided neutral scores (scores of 4 – 7). Less than 1 in 10 Canadians (9%) described overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 6.6 for Canadians, representing a neutral score.

Table 1. Overall performance of the CRA

Base: (General population) All respondents (n=2,408)

BG-1. How would you rate the overall performance of the CRA? Please use a scale from 1 to 10, where 1 means "terrible" and 10 means "excellent."

When comparing the overall performance of the CRA among relevant subgroups, the following trends emerged among average performance scores:

• Those living in Ontario (6.8) or Quebec (6.7) provided higher average scores compared to those living in British Columbia (6.4) or Alberta (6.2).
• Canadians with a university (6.7) or high school (6.7) education scored higher on average compared to those with trade school or college education (6.3).
• Respondents working part-time (6.8), retired Canadians (6.7), or full-time workers (6.5) provided higher average ratings compared to those who are self-employed (6.1).
• Those born outside of Canada scored higher on average compared to those born in Canada (7.3 vs 6.4).
• Canadians whose revenue source was their employer provided higher average scores compared to those who are business owners or partners (6.6 vs 6.2).
• Respondents who are registered with the CRA's My Account online service tended to provide higher scores compared to those who are not (6.8 vs 6.3).

Based on their overall performance ranking, respondents were then asked to explain the reasoning behind their rating. Overall ratings were primarily driven by a lack of issues in dealing with the CRA (21%), followed by responsiveness when being contacted (11%), perceptions of fair policies (6%), and efficiency of the CRA's service (6%).

Table 2. Reasoning for overall performance rating

Base: (General population) Respondents who provided a valid ranking (n=2,314)

B-2. Why do you rate the performance of the CRA as [RESPONSE FROM BG-1] out of 10? PROBE: Any other reason?

When comparing the reasoning behind overall performance ratings among scores grouped as good (scores of 8 – 10), neutral (scores of 4 – 7), and poor (scores of 1 – 3), the following trends emerge:

• Those who provided good scores tended to have never encountered an issue in their dealings with the CRA (41%), had received good customer service (8%) and cited user-friendly online services (4%).
• Canadians providing a neutral score more commonly cited a general sense that the CRA would always have room for improvement (6%). Those who provided a neutral score were the most likely to not provide a valid reason for their ranking (28%).
• Respondents who scored overall performance as poor tended to have experienced difficulties contacting the CRA (20%), unfair policies (15%), general problems (13%), an inefficient service process (12%), or poor customer service (12%).

Trust for the CRA

Canadians were asked to provide their level of agreement on a scale of 1 to 10 for a series of trustworthiness statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

A total of 3 in 5 Canadians (60%) had a high level of agreement (scores of 8 – 10) that people at the CRA were trustworthy, while more than half agreed that the people at the CRA are capable of doing their job well (56%), that the CRA does what was is right (51%) and is working for the benefit of all Canadians (51%).

The highest average agreement score among the trust metrics was observed in trust for the people at the CRA (7.6), with the lowest agreement level for the CRA working for the benefit of all Canadians (6.9). Overall, each trust metric's average score was a neutral level of agreement (scores of 4 – 7).

Table 3. Perceptions of trustworthiness

Base: (General population) All respondents (n=2,408)

An index calculation was developed to produce an overall score to evaluate the perceptions of trust for the CRA using the following metrics:

Trust index = SUM (I can trust the CRA to do what is right + The CRA works for the benefit of all Canadians + I feel that the people at the CRA are trustworthy + The people at the CRA are capable of doing their job well) / 4

When evaluating overall trust index scores, nearly half of Canadians (47%) provided a high-level agreement score (scores of 8 – 10), while more than 2 in 5 (43%) were calculated as a neutral score (scores of 4 – 7). Roughly 1 in 10 respondents (10%) provided a low-level agreement score (1 – 3). The trust index calculation resulted in an average agreement score of 7.2 for Canadians, representing a neutral score.

Table 4. Trust index calculations

Base: (General population) All respondents (n=2,408)

Notable subgroup comparisons across overall trust index agreement scores include:

• Respondents living in Quebec (7.7) provided a higher average score compared to those living in Atlantic Canada (7.1), Ontario (7.3), Manitoba / Saskatchewan (6.8), Alberta (6.9), and British Columbia (7.0).
• Younger Canadians aged 18 to 24 (7.7) scored higher than those 35 to 49 (7.1) or 50 to 64 (7.1).
• Those who filed income taxes themselves tended to provide higher average trust index scores compared to those who get help to file their taxes (7.4 vs 7.1).
• Respondents who did not have any contact with the CRA over the past 12 months tended to score higher compared to those who had some form of contact over the past 12 months (7.3 vs 7.0).
• Canadians who ranked the overall performance of the CRA as good (scores of 8 – 10) (8.6) tended to score higher than those who ranked overall performance as neutral (scores of 4 – 7) (6.8) or poor (scores of 1 – 3) (3.8).
• Those who are registered with the CRA's My Account online service tended to provide higher scores compared to those who are not (7.4 vs 7.1).
• Respondents with a university education scored higher than those with a trade school or college education (7.4 vs 7.0).
• Canadians whose source of revenue was their employer tended to provide higher average scores compared to those who are business owners or partners (7.4 vs 6.6).
• Respondents that were born outside of Canada scored higher compared to those born in Canada (7.7 vs 7.1).
• Canadians with no disability tended to score higher compared to those with a disability (7.3 vs 6.9).

Helpfulness of the CRA

In addition to evaluating a series of trust statements, Canadians were asked to provide their level of agreement for helpfulness statements using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree.

More than 3 in 5 Canadians had a high level of agreement (scores of 8 – 10) that they could trust the CRA to handle their personal information appropriately (64%), and that the information they receive from the CRA is consistent (62%). Over half agreed that the CRA makes the process of filing taxes easy (51%), while slightly under half have a high-level of agreement that the CRA is generally helpful (45%).

The highest average agreement score among the helpfulness metrics was observed in trusting the CRA to handle their personal information appropriately (7.7), followed closely by the consistency of information received from the CRA (7.6). When asked if the CRA is generally helpful, Canadians provided the lowest average agreement level among helpfulness metrics (6.8).

Table 5. Perceptions of helpfulness

Base: (General population) All respondents (n=2,408)

Additional subgroup comparisons for the various helpfulness metrics include:

• Canadians living in Quebec tended to score higher across each helpfulness metric compared to those living in Atlantic Canada, Ontario, Manitoba or Saskatchewan, and British Columbia:
  • I trust the CRA to handle my personal information appropriately (8.0 vs 7.4, 7.7, 7.3, 7.6)
  • The information I receive from the CRA is consistent (8.0 vs 7.4, 7.7, 7.4, 7.5)
  • The CRA makes the process of filing my taxes easy (7.5 vs 6.7, 7.0, 6.9, 6.7)
  • The CRA is helpful (7.3 vs 6.7, 6.8, 6.4, 6.5)
• Respondents who did not have any contact with the CRA over the past 12 months tended to score higher compared to those who had some form of contact over the past 12 months for the following metrics:
  • The information I receive from the CRA is consistent (7.8 vs 7.3)
  • The CRA makes the process of filing my taxes easy (7.2 vs 6.7)
• Those who filed income taxes themselves tended to provide higher average scores compared to those who get help to file their taxes:
  • I trust the CRA to handle my personal information appropriately (7.9 vs 7.5)
  • The information I receive from the CRA is consistent (7.9 vs 7.6)
  • The CRA makes the process of filing my taxes easy (7.4 vs 6.9)

Small and medium enterprises (SMEs)

Overall perceptions

Canadian small and medium enterprises (SMEs) were asked to provide an overall ranking of the performance of the CRA on a scale of 1 to 10, where 1 represented terrible and 10 was excellent. Roughly 2 in 5 respondents (40%) rated the CRA's performance as good (scores of 8 – 10), while more than 2 in 5 (44%) provided neutral scores (scores of 4 – 7). More than 1 in 10 respondents (11%) described overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 6.7 for SMEs, representing a neutral score.

Table 6. Overall performance of the CRA

Base: (SMEs) All respondents (n=745)

BB-1. On a scale of 1 to 10, how would you rate the overall performance of the Canada Revenue Agency (CRA)?

When comparing the overall performance of the CRA among relevant subgroups, the following trends emerged among average performance scores:

• SME respondents that have been operating for over 10 years tended to score higher than those operating for 10 years or less (6.9 vs 6.4).
• Those living in Manitoba or Saskatchewan (7.4) provided higher average scores compared to those living in Atlantic Canada (6.6), Alberta (5.8), or British Columbia (6.6).
• Respondents 65 years of age or older (7.1) scored higher compared to those 25 to 34 (6.3) or 35 to 49 (6.4).
• Canadian SME respondents who have not contacted the CRA in the past 12 months tended to provide higher average scores compared to those who have contacted the CRA in the past 12 months (6.8 vs 6.4).
• Of those who had contacted the CRA in the past 12 months, respondents whose method of contact with the CRA was online provided higher scores compared to those whose method of contact was over the phone (7.0 vs 6.3).

Based on their overall performance ranking, respondents were then asked to explain the reasoning behind their rating. Overall ratings were primarily driven by positive interactions with the CRA (38%), followed by experience with customer service (poor customer service – 38%; good customer service – 31%), and quality or functionality of the CRA's website (12%).

Table 7. Reasoning for overall performance rating

Base: (SMEs) Respondents who provided a valid ranking (n=708)

B-2. Why do you rate the performance of the CRA as [RESPONSE FROM BB-1] out of 10?

When comparing the reasoning behind overall performance ratings among scores grouped as good (scores of 8 – 10), neutral (scores of 4 – 7), and poor (scores of 1 – 3), the following trends emerge:

• SME respondents who provided good scores tended to describe general positive interactions with the CRA (61%), had received good customer service (48%) and cited user-friendly online services (8%).
• SMEs providing a neutral score more commonly cited issues with the performance of the website (21%), as well as general efficiency issues (14%).
• Respondents who scored overall performance as poor tended to have experienced poor customer service contacting the CRA (83%), issues with the performance of the website (13%), as well as general efficiency issues (8%).

Trust for the CRA

Canadian SME respondents were asked to provide their level of agreement on a scale of 1 to 10 for a series of trustworthiness statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

Half of Canadian SME respondents (50%) had a high level of agreement (scores of 8 – 10) that people at the CRA were trustworthy, while nearly half (46%) agreed that the people at the CRA are capable of doing their job well. Roughly 2 in 5 SME respondents agreed that the CRA does what was is right (39%) and is working for the benefit of all Canadians (39%).

The highest average agreement score among the trust metrics was observed in trust for the people at the CRA (7.1), with the lowest agreement level for the CRA working for the benefit of all Canadians (6.4). Overall, each trust metric's average score was a neutral level of agreement (scores of 4 – 7).

Table 8. Perceptions of trustworthiness

Base: (SMEs) All respondents (n=745)

An index calculation was developed to produce an overall score to evaluate the perceptions of trust for the CRA using the following metrics:

Trust index = SUM (I can trust the CRA to do what is right + The CRA works for the benefit of all Canadians + I feel that the people at the CRA are trustworthy + The people at the CRA are capable of doing their job well) / 4

When evaluating overall trust index scores, less than 2 in 5 SME respondents (37%) provided a high-level agreement score (scores of 8 – 10), while nearly half (48%) were calculated as a neutral score (scores of 4 – 7). More than 1 in 10 respondents (14%) provided a low-level agreement score (1 – 3). The trust index calculation resulted in an average agreement score of 6.3 for SMEs, representing a neutral score.

Table 9. Trust index calculations

Base: (SMEs) All respondents (n=745)

Notable subgroup comparisons across overall trust index agreement scores include:

• Respondents living in Manitoba or Saskatchewan (6.9), Atlantic Canada (6.5), Ontario (6.5), or Quebec (6.3) provided a higher average score compared to those living in Alberta (5.5).
• SMEs who did not have any contact with the CRA over the past 12 months tended to score higher compared to those who made contact over the past 12 months (6.4 vs 6.1).
• SMEs whose purpose of most recent contact with the CRA was to inquire about general information tended to score higher compared to those attempting to resolve a dispute (6.3 vs 5.2).
• Among those who contacted the CRA online, over the phone or in person, those whose purpose of most recent contact was making a payment scored higher on average compared to those who were attempting to resolve a dispute (7.2 vs 5.7).
• Respondents who feel that the CRA is doing the right amount to reduce tax cheating provided higher average trust scores compared to those who feel the CRA is doing too little (6.7 vs 6).
• Canadian SME respondents who ranked the overall performance of the CRA as good (scores of 8 – 10) (8.0) tended to score higher than those who ranked overall performance as neutral (scores of 4 – 7) (5.5) or poor (scores of 1 – 3) (2.9).

Helpfulness of the CRA

In addition to evaluating a series of trust statements, Canadian SMEs were asked to provide their level of agreement for helpfulness statements using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree.

Nearly 3 in 5 SME respondents had a high level of agreement (scores of 8 – 10) that the CRA processes their business' tax returns in a timely manner (59%), while more than half trust the CRA to handle their business information appropriately (54%) and agreed that information arrives in time for their business (53%). Less than 2 in 5 SME respondents agreed that the CRA is generally helpful (39%) and that the CRA works hard at helping Canadians with their tax matters (38%).

The highest average agreement score among the helpfulness metrics was observed in the ability of the CRA to process their business' tax returns in a timely manner (7.6), followed closely by information arriving in time for their business (7.3). When asked if the CRA works hard at helping Canadians with their tax matters, SME respondents provided the lowest average agreement level among helpfulness metrics (6.4).

Table 10. Perceptions of helpfulness

Base: (SMEs) All respondents (n=745)

Additional subgroup comparisons for the various helpfulness metrics include:

• Respondents living in Manitoba or Saskatchewan tended to score higher across the following helpfulness metrics compared to those living in Quebec, Alberta, or British Columbia:
  • The CRA provides enough information to meet your business tax obligations (7.5 vs 6.7, 6.4, 6.5)
  • The CRA makes the process of filing my business taxes easy (7.5 vs 6.4, 5.9, 6.2)
  • The CRA is helpful (7.3 vs 6.4, 5.7, 6.2)
• SME respondents that have been operating for over 10 years tended to score higher than those operating for 10 years or less for the following metrics:
  • The CRA processes my business' tax returns in a timely manner (7.8 vs 7.4)
  • The CRA provides enough information to meet your business tax obligations (7.2 vs 6.6)
  • Information from the CRA arrives in time for my business (7.6 vs 7.0)
• Businesses whose company type was a partnership provided higher average scores for the following metrics compared to those that were incorporated:
  • The CRA processes my business' tax returns in a timely manner (8.1 vs 7.3)
  • Information from the CRA arrives in time for my business (7.9 vs 7.1)
• SMEs who did not have any contact with the CRA over the past 12 months tended to score higher compared to those who had some form of contact over the past 12 months for the following metrics:
  • The CRA processes my business' tax returns in a timely manner (7.7 vs 7.3)
  • The information I receive from the CRA is consistent (7.2 vs 6.6)
  • I trust the CRA to handle my business information appropriately (7.3 vs 6.8)
• Of those who had contacted the CRA in the past 12 months, businesses who made contact online tended to provide higher scores for the following metrics compared to those who made contact over the phone:
  • Information from the CRA arrives in time for my business (8.3 vs 6.6)
  • The CRA processes my business' tax returns in a timely manner (8.2 vs 6.9)
  • I trust the CRA to handle my business information appropriately (7.6 vs 6.6)
  • The information I receive from the CRA is consistent (7.6 vs 6.3)
  • The CRA provides enough information to meet your business tax obligations (7.5 vs 6.4)
  • The CRA makes the process of filing my business taxes easy (7.3 vs 6.1)
  • The CRA is helpful (6.9 vs 6.1)
• SME respondents who are registered with the CRA's My Business Account online service tended to provide higher scores compared to those who are not for the following metrics:
  • The CRA processes my business' tax returns in a timely manner (7.9 vs 7.3)
  • Information from the CRA arrives in time for my business (7.5 vs 6.9)
  • The information I receive from the CRA is consistent (7.4 vs 6.7)
  • The CRA makes the process of filing my business taxes easy (6.9 vs 6.3)
  • The CRA is helpful (6.7 vs 6.1)

Tax intermediaries (TIs)

Overall perceptions

Canadian tax intermediaries (TIs) were asked to provide an overall ranking of the performance of the CRA on a scale of 1 to 10, where 1 represented terrible and 10 was excellent. Nearly half of respondents (49%) rated the CRA's performance as good (scores of 8 – 10), while more than 2 in 5 (41%) provided neutral scores (scores of 4 – 7). Less than 1 in 10 (7%) respondents described overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 7.1 for TIs, representing a neutral score.

Table 11. Overall performance of the CRA

Base: (TIs) All respondents (n=812)

BB-1. On a scale of 1 to 10, how would you rate the overall performance of the Canada Revenue Agency (CRA)?

When comparing the overall performance of the CRA among relevant subgroups, the following trends emerged among average performance scores:

• Those living in Quebec (7.3) or Ontario (7.2) provided higher average scores compared to those living in Alberta (6.6).
• TIs whose method of contact with the CRA was online provided higher scores compared to those whose method of contact was over the phone (7.7 vs 6.9).

Based on their overall performance ranking, respondents were then asked to explain the reasoning behind their rating. Overall ratings were primarily driven by experience with customer service (good customer service – 31%; poor customer service – 38%), general inefficiency (9%), and quality or functionality of the CRA's website (9%).

Table 12. Reasoning for overall performance rating

Base: (TIs) Respondents who provided a valid ranking (n=785)

B-2. Why do you rate the performance of the CRA as [RESPONSE FROM BB-1] out of 10

When comparing the reasoning behind overall performance ratings among scores grouped as good (scores of 8 – 10), neutral (scores of 4 – 7), and poor (scores of 1 – 3), the following trends emerge:

• TIs who provided good scores tended to describe receiving good customer service (64%), ease of interactions (8%), reliability of the CRA (7%), and the functionality of online services (7%).
• Respondents providing a neutral score more commonly cited general efficiency issues (14%) or provided no rational behind their ranking (5%).
• Respondents who scored overall performance as poor tended to have experienced poor customer service contacting the CRA (59%), issues with the performance of the website (19%), or felt that the CRA collects too much at the expense of other businesses (5%).

Trust for the CRA

Canadian TI respondents were asked to provide their level of agreement on a scale of 1 to 10 for a series of trustworthiness statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

Nearly 3 in 5 TIs had a high level of agreement (scores of 8 – 10) that people at the CRA were trustworthy (58%), and agreed that the people at the CRA are capable of doing their job well (55%). More than half of TIs agreed that the CRA does what was is right (53%) and is working for the benefit of all Canadians (52%).

The highest average agreement score among the trust metrics was observed in trust for the people at the CRA (7.5), with the lowest agreement level for the CRA working for the benefit of all Canadians (7.1). Overall, each trust metric's average score was within the neutral level of agreement (scores of 4 – 7).

Table 13. Perceptions of trustworthiness

Base: (TIs) All respondents (n=812)

An index calculation was developed to produce an overall score to evaluate the perceptions of trust for the CRA using the following metrics:

Trust index = SUM (I can trust the CRA to do what is right + The CRA works for the benefit of all Canadians + I feel that the people at the CRA are trustworthy + The people at the CRA are capable of doing their job well) / 4

When evaluating overall trust index scores, nearly half of Canadian TIs (48%) provided a high-level agreement score (scores of 8 – 10), while more than 2 in 5 (41%) were calculated as a neutral score (scores of 4 – 7). Less than 1 in 10 respondents (9%) provided a low-level agreement score (1 – 3). The trust index calculation resulted in an average agreement score of 6.9 for TIs, representing a neutral score.

Table 14. Trust index calculations

Base: (TIs) All respondents (n=812)

Notable subgroup comparisons across overall trust index agreement scores include:

• Respondents living in Quebec provided a higher average score compared to those living in Alberta (7.1 vs 6.4).
• Of those who had contacted the CRA in the past 12 months, TIs whose method of contact with the CRA was online provided higher scores compared to those whose method of contact was over the phone (7.6 vs 6.8).
• TIs whose purpose of most recent contact with the CRA was to make a payment (7.4), inquire about general information (7.3), or clarifying information (7.1) tended to score higher compared to those attempting to resolve a dispute (6.2).
• The same trend was observed among those who contacted the CRA online, over the phone or in person, as those whose purpose of most recent contact with the CRA was to make a payment (7.5), inquire about information after filing business taxes (7.5), general information (7.4), or clarifying information (7.1) tended to score higher compared to those attempting to resolve a dispute (6.4).
• Canadian TIs who ranked the overall performance of the CRA as good (scores of 8 – 10) (8.2) tended to score higher than those who ranked overall performance as neutral (scores of 4 – 7) (5.9) or poor (scores of 1 – 3) (3.0).

Helpfulness of the CRA

In addition to evaluating a series of trust statements, Canadian TIs were asked to provide their level of agreement for helpfulness statements using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree.

Nearly 3 in 5 TIs had a high level of agreement (scores of 8 – 10) that the CRA handles their business clients' information appropriately (58%), processes their clients' tax returns in a timely manner (56%), and that information received is consistent (56%).

More than half felt that the CRA is helpful (54%), provides enough information to meet clients' tax obligations (53%), that information arrives on time for clients (51%), the process for filing was easy (51%) and that the CRA works hard at helping Canadians (50%).

The highest average agreement score among the helpfulness metrics was observed in the CRA's ability to handle their clients' information appropriately (7.5) and to process their clients' tax returns in a timely manner (7.5). When asked if the CRA works hard at helping Canadians with their tax matters, TIs provided the lowest average agreement level among helpfulness metrics (7.1).

Table 15. Perceptions of helpfulness

Base: (TIs) All respondents (n=812)

Additional subgroup comparisons for the various helpfulness metrics include:

• Respondents living in Quebec tended to score higher across the following helpfulness metrics compared to those living in Alberta:
  • The CRA works hard at helping Canadians with their tax and benefits matters (7.5 vs 6.5)
  • The CRA makes the process of filing businesses taxes easy (7.4 vs 6.7)
  • The CRA is helpful (7.6 vs 6.6)
  • The information I receive from the CRA is consistent (7.6 vs 6.8)
  • Information from the CRA arrives in time for my business clients (7.4 vs 6.8)
• TIs who made contact online tended to provide higher scores for the following metrics compared to those who made contact over the phone:
  • The CRA provides enough information to meet your business clients' business tax obligations (8.0 vs 7.1)
  • The CRA is helpful (7.9 vs 7.1)
  • The CRA works hard at helping Canadians with their tax and benefits matters (7.8 vs 6.9)
  • The information I receive from the CRA is consistent (7.8 vs 7.1)
  • Information from the CRA arrives in time for my business clients (7.8 vs 7.0)

Tax filing

General population

To evaluate the process by which Canadians approach their personal income tax returns, respondents were asked to specify whether they had engaged in this process in the past year. More than 9 in 10 Canadians (91%) specified that they had sent in a personal income tax return in the past year, while less than 1 in 10 (8%) did not.

Table 16. Personal income tax return filed in the past year

Base: (General population) All respondents (n=2,408)

CG-1. Have you sent in a personal [QUEBEC ONLY: federal] income tax return in the past year?

Relevant subgroup comparisons revealed the following trends among Canadians filing personal income tax returns:

• Respondents aged 25 to 34 (92%), 35 to 49 (92%), 50 to 64 (94%), or 65 years or older (95%) were more likely to have filed personal income tax returns in the past year compared to those 18 to 24 years old (78%).
• Women tended to specify that they filed personal income tax returns to a greater extent than men (93% vs 90%).
• Canadians with a university (94%), trade school or college (91%) education more commonly described filing personal income tax returns compared to those with a high school education (87%).
• Respondents born in Canada tended to have filed personal income tax returns to a greater extent compared to those born outside of Canada (92% vs 88%).
• Of those who had contacted the CRA in the past year, Canadians who have had contact with the CRA online more commonly described filing personal income tax returns compared to those who had contact with the CRA over the phone or through the mail (98% vs 92%).
• Respondents who have registered with the My Account service tended to have filed personal income tax returns to a greater extent compared to those who have not (95% vs 83%).

Canadians who had filed a personal income tax return in the past year were asked to specify whether they had received assistance with the filing process. Roughly 2 in 3 respondents (66%) had received assistance preparing their income tax return, while 1 in 3 prepared their return on their own (34%).

Table 17. Assistance filing tax return in the past year

Base: (General population) Respondents who filed income tax return in the past year (n=2,243)

CG-2. Did you prepare your last tax return on your own, or did you receive help from someone else? If you used a tax software, that is considered preparing on your own.

Trends observed among Canadians receiving help preparing their personal income tax return include:

• Those living in Quebec (74%), Manitoba or Saskatchewan (69%), or Ontario (68%) tended to have received help to a greater extent than those living in Alberta (55%) or British Columbia (59%).
• Canadians aged 65 years or older (73%) more commonly received help compared to those 25 to 34 (59%), 35 to 49 (65%), or 50 to 64 (65%).
• Respondents with a high school education (77%) tended to report receiving help compared to those with a trade school or college (68%), or university education (60%).
• Canadians whose household income was under $40,000 (72%) tended to have received help compared to those earning $80,000 to under $150,000 (62%), or $150,000 or more (60%).
• Those whose revenue source comes from being a business owner or partner more commonly received help compared to those receiving money from their employer (78% vs 60%).
• Canadians who filed their income tax return by mail tended to have received help compared to those filing online (72% vs 64%).
• Those who are not registered for the My Account service received help to a greater extent compared to those who are registered (84% vs 58%).
• Of those who had contacted the CRA in the past year, respondents who recently contacted the CRA via mail tended to report receiving help compared to those whose contact took place online (71% vs 56%).

Canadians who received assistance with the process of preparing their personal income tax return were asked to provide the source of the help they received. Nearly 4 in 5 respondents (79%) sought help from a professional tax preparer or an accountant, while more than 1 in 5 (21%) turned to friends or family members for assistance. A small minority of respondents (1%) received assistance from a volunteer program.

Table 18. Source of assistance filing tax return in the past year

Base: (General population) Respondents who received help filing their income tax return in the past year (n=1,530)

CG-3. From whom did you get help?

Relevant subgroup findings among respondents who sought assistance for personal income tax filing include the following:

• Respondents living in Alberta (83%), Quebec (81%), British Columbia (80%), or Ontario (78%) tended to have received assistance from a professional compared to those in Atlantic Canada (68%).
• Those living in Atlantic Canada (29%) more commonly turned to friends or family members for assistance compared to those living in Alberta (17%) or British Columbia (18%).
• Canadians aged 18 to 24 (52%) tended to seek help from friends or family members compared to those aged 25 to 34 (27%), 35 to 54 (15%), 55 to 64 (15%), or 65 years and older (17%).
• Conversely, those aged 25 to 34 (72%), 35 to 54 (86%), 55 to 64 (86%) or 65 years and older (82%) more commonly sought assistance from professionals compared to those 18 to 24 years old (49%).
• Canadians with a university (85%), trade school or college (82%) education tended to acquire help from professionals compared to those with a high school education (69%).
• Those with a high school education (28%) more commonly sought help from friends or family compared to those with a university (17%), trade school or college education (18%).
• Men tended to receive assistance from a professional compared to women (82% vs 77%).
• Canadians who reported being self-employed (93%) tended to seek help from professionals compared to those who are retired (82%), working full-time (82%), part-time (75%) or students (52%).
• Conversely, students (49%) more commonly received assistance from friends or family compared to those working part-time (25%), full-time (18%), are retired (17%), or self-employed (9%).
• Canadians who reported having a disability tended to receive help from friends or family compared to those without a disability (30% vs 20%).
• Those without a disability were more likely to seek assistance from a professional compared to those with a disability (81% vs 68%).
• Respondents with a household income of less than $40,000 (25%) tended to receive help from friends or family compared to those earning $40,000 to under $80,000 (19%), $80,000 to under $150,000 (15%), or $150,000 or more (17%).
• Canadians whose source of revenue comes from being a business owner or partner tended to seek professional help compared to those with employers (95% vs 80%).
• Those whose method filing their income taxes was online tended to seek assistance from professionals compared to those filing via mail (83% vs 59%).
• Conversely, Canadians filing via mail more commonly received assistance from friends or family compared to those filing online (41% vs 17%).

In addition to understanding the process of preparing income tax returns, Canadians were asked to describe the method used to file their personal income tax. More than 4 in 5 respondents (82%) filed their income tax return online, while more than 1 in 10 (12%) filed via mail.

Table 19. Method of filing tax return in the past year

Base: (General population) Respondents who filed income tax return in the past year (n=2,243)

CG-4. How was your last tax return sent in?

When comparing relevant subgroup findings, additional results include the following:

• Canadians who are registered with the My Account service tended to have filed online compared to those who are not registered (85% vs 67%).
• Those without a disability more commonly filed online compared to those with a disability (83% vs 76%).
• Canadians with a household income of less than $40,000 (19%) tended to file through the mail compared to those earning $40,000 to under $80,000 (11%), $80,000 to under $150,000 (9%), or $150,000 or more (6%).
• Respondents who completed their tax filing on their own more commonly filed online compared to those who received help (88% vs 79%).
• Canadians aged 25 to 34 (83%), 35 to 54 (86%), 55 to 64 (86%), or 65 years or older (79%) tended to file online compared to those 18 to 24 (63%).
• Those with a university (87%), trade school or college (82%) education filed online to a greater extent than those with a high school education (74%).
• Respondents working full-time (88%) tended to file online compared to those who are retired (80%), working part-time (78%), or are students (69%).

Small / medium enterprises (SMEs)

Canadian SMEs were asked to describe their approach to filing their business income taxes, more specifically whether they utilized internal or external services throughout the filing process. More than 2 in 5 SMEs (43%) opted to keep income tax preparation exclusively outside of their business, utilizing an external tax preparation service throughout the entire process. Nearly 1 in 3 businesses (30%) described a combination approach, utilizing both internal resources and external services. An exclusively in-house approach was slightly less common, utilized by a quarter of Canadians SMEs (25%).

Table 20. Approach to filing business income taxes

Base: (SMEs) All respondents (n=745)

CB-2. When filing business income taxes, does your business…

Notable trends observed among Canadian SME respondents include the following:

• Businesses operating in Quebec (59%) tended to utilize external tax preparation services compared to those operating in Atlantic Canada (35%), Manitoba or Saskatchewan (38%), Alberta (38%), Ontario (40%), or British Columbia (42%).
• Men were more likely to utilize external tax preparation services compared to women (47% vs 40%).
• Incorporated businesses (52%) tended to use an outside tax preparation service compared to sole proprietors (42%) or partnerships (31%).
• Sole proprietors (29%) or partnerships (25%) more commonly utilized in-house resources to prepare tax documentation compared to incorporated businesses (12%).
• Businesses who had not contacted the CRA in the past 12 months tended to use an outside tax preparation service compared to those who had (47% vs 38%).

In addition to describing their approach to filing business income taxes, Canadian SME respondents were asked to provide their approach to tax planning, whether internal, external or a combination of both. More than 1 in 3 SMEs (36%) opted to keep income tax preparation exclusively in-house, while nearly 1 in 3 (31%) described an external service approach. More than a quarter (27%) reported using a combination approach to tax planning.

Table 21. Approach to tax planning

Base: (SMEs) All respondents (n=745)

CB-4. And what about tax planning? Does your business…

Additional subgroup comparisons based on business tax planning include:

• Businesses operating in Atlantic Canada (38%) tended to utilize a combination approach compared to those operating in Quebec (23%) or Alberta (23%).
• Respondents 65 years or older (47%) more commonly utilized in-house resources for tax planning compared to those 25 to 34 (31%), 35 to 49 (38%), or 50 to 64 years of age (31%).
• Men tended to report using an external service for tax planning compared to women (35% vs 28%).
• Incorporated businesses (40%) tended to use an outside service for tax planning compared to sole proprietors (29%) or partnerships (22%).
• Sole proprietors (42%) or partners (36%) more commonly utilized in-house resources to prepare tax documentation compared to incorporated businesses (21%).

After describing their approach to both filing taxes and the tax preparation process, Canadian SMEs were asked to provide an overall satisfaction score based on their latest tax filling experience. Satisfaction was scored on a scale of 1 to 10, with 1 being completely dissatisfied and 10 being completely satisfied. Roughly 3 in 5 SMEs (60%) provided a high level of satisfaction (scores of 8 to 10), while nearly 1 in 3 (31%) provided a moderate score (scores of 4 to 7). Less than 1 in 10 businesses (7%) scored overall satisfaction as low (scores of 1 to 3). On average Canadian SMEs scored overall satisfaction as moderate (7.6).

Table 22. Overall satisfaction with latest tax filing experience

Base: (SMEs) All respondents (n=745)

C-5. Overall, how satisfied were you with your last tax filing experience? Please use a scale from 1 to 10 where 1 means "completely dissatisfied" and 10 means "completely satisfied".

Notable subgroup comparisons include the following:

• Businesses operating for over 10 years tended to provide a higher average satisfaction score compared to those operating for 10 years or less (7.9 vs 7.4).
• SMEs operating in Manitoba or Saskatchewan (8.5) provided higher average scores compared to those operating in Alberta (7.2), Quebec (7.4), British Columbia (7.5), or Ontario (7.7)
• Respondents aged 50 to 64 (7.9) or 65 years or older (7.9) scored higher on average compared to those 35 to 49 (7.3).
• Businesses who rated the CRA's overall performance as good (scores of 8 to 10) (8.8), provided higher average satisfaction ratings compared to those who rated overall performance as neutral (scores of 4 to 7) (7.2) or poor (scores of 1 to 3) (4.8).
• SMEs who did not have contact with the CRA in the past 12 months scored higher on average compared to those that did (7.8 v s 7.3).
• Those that contacted the CRA online tended to score higher on average compared to those whose contact took place over the phone (7.9 vs 7.0).
• Businesses registered with the My Business Account provided higher average scores compared to those who are not registered with the service (8.0 vs 7.5).

Tax intermediaries (TIs)

Similarly, Canadian TIs were asked to provide an overall satisfaction score based on their latest tax filling experience. Satisfaction was scored on a scale of 1 to 10, with 1 being completely dissatisfied and 10 being completely satisfied. More than 3 in 5 TI respondents (61%) provided a high level of satisfaction (scores of 8 to 10), while nearly 1 in 3 (32%) provided a moderate score (scores of 4 to 7). Less than 1 in 10 TIs (6%) scored overall satisfaction as low (scores of 1 to 3). On average Canadian TIs scored overall satisfaction as moderate (7.6).

Table 23. Overall satisfaction with latest tax filing experience

Base: (TIs) All respondents (n=812)

C-5. Overall, how satisfied were you with your last tax filing experience? Please use a scale from 1 to 10 where 1 means "completely dissatisfied" and 10 means "completely satisfied".

TI's who rated the CRA's overall performance as good (scores of 8 – 10) (8.8), provided higher average satisfaction ratings compared to those who rated overall performance as neutral (scores of 4 – 7) (6.9) or poor (scores of 1 – 3) (4.2).

Contact with CRA

General population

Contact within the last 12 months

Canadians were asked whether they had contacted the CRA in the last 12 months for anything other than for sending in personal tax returns. Nearly 1 in 5 respondents (16%) contacted the CRA themselves, while more than 1 in 10 (13%) were contacted by the CRA. Conversely, less than 3 in 4 (73%) had no form of contact with the CRA in the last 12 months.

Table 24. Contact with the CRA in the last 12 months

Base: (General population) All respondents (n=2,243)

D-1. Other than for sending in personal tax returns, have you contacted or been contacted by the CRA in the last 12 months?

When comparing contact with the CRA among relevant subgroups, the following trends emerged:

• Canadians who were retired (80%), studying (77%), working part-time (75%) or full-time (74%) tended to have had no contact with the CRA compared to those who are self-employed (53%).
• Respondents with a high school education more commonly reported no contact with the CRA compared to those with a university education (78% vs 70%).
• Women tended to contact the CRA to a greater extent than men (18% vs 14%).
• Conversely, men were more commonly contacted by the CRA compared to women (15% vs 11%).
• Respondents aged 35 to 49 (17%) tended to have been contacted by the CRA compared to those 18 to 24 (5%), 25 to 34 (9%), or 65 years or older (13%).
• Canadians living in Quebec (78%), Atlantic Canada (76%), or Ontario (74%) more commonly reported no contact with the CRA compared to those living in Alberta (64%).
• Those whose revenue source was their employer, tended to report no contact with the CRA compared to those who are business owners or partners (74% vs 57%).
• Respondents whose method of filing their tax return was online tended to have been contacted by the CRA compared to those who filed by mail (14% vs 8%).
• As household income increased, the likelihood that an individual was contacted by the CRA tended to increase, with those earning 150,000 or more (19%) reporting increased likelihood compared to those earning $40,000 to under $80,000 (11%) or less than $40,000 (9%).
• Canadians who are not registered with the My Account service tended to have reported no contact with the CRA compared to those who are registered (82% vs 68%).

Canadians who had contacted or been contacted by the CRA within the last 12 months were asked to provide the method of contact that was used. Nearly half of all contact with the CRA took place over the phone (49%), while more than a quarter took place via mail (26%). More than 1 in 5 Canadians (22%) communicated with the CRA online, while in person (1%) and fax communication (<1%) were much less common.

Table 25. Method of contact with the CRA in the last 12 months

Base: (General population) Respondents who had contact with the CRA in the past year (n=598)

(Caution small subgroup sample sizes.)

D-2. In which way did your most recent contact with the CRA take place?

Key segment findings for method of communication with the CRA include:

• Canadians living in British Columbia (31%) tended to have had contact with the CRA online compared to those living in Quebec (17%) or Ontario (19%).
• Those living in Quebec more commonly communicated over the phone compared to those living in Alberta (58% vs 26%).
• Respondents aged 18 to 24 (49%) tended to communicate online compared to those 25 to 34 (20%), 35 to 49 (21%), 50 to 64 (16%), 65 years or older (22%).
• Men reported communicating with the CRA online to a greater extent than women (26% vs 18%).
• Women tended to have contact over the phone compared to men (55% vs 43%).
• Canadians without a disability tended to communicate with the CRA online compared to those with a disability (23% vs 13%).
• Conversely, those with a disability more commonly contacted the CRA in person compared to those without a disability (6% vs <1%).
• Respondents born in Canada tended to have contacted the CRA over the phone compared to those born outside of the country (52% vs 40%).
• Canadians registered with the My Account service tended to have had online contact compared to those who are not registered (29% vs 8%).

Respondents that had contacted or been contacted by the CRA online in the past 12 months were asked to specify the method of online contact that was used. Nearly three quarters of respondents (71%) utilized the My Account secure tax portal, while more than 1 in 10 (12%) communicated through the tax pages of the Canada.ca website. Nearly 1 in 10 respondents mentioned email (9%), while a few utilized the CRA's mobile apps (2%).

Table 26. Online contact with the CRA in the last 12 months

Base: (General population) Respondents who had contact with the CRA online in the past year (n=127)

D2-a. Which online method was most recently used? Was it…

Reason for contact

Canadians who had contact with the CRA in the past year were asked to describe the purpose of their communications. Results were quite mixed, with roughly 1 in 5 respondents citing clarifications surrounding information sent by the CRA (20%), general information outside of filing taxes (17%), information relating to COVID emergency benefits (16%), tax filing clarifications (16%), or making a payment owing on personal taxes (15%). Additionally, more than 1 in 10 respondents submitted documents that the CRA had requested (12%) or were attempting to resolve a dispute with the CRA (12%).

Table 27. Purpose of contact with the CRA in the last 12 months

Base: (General population) Respondents who had contact with the CRA in the past year (n=598)

(Caution small subgroup sample sizes.)

D-3. Was the purpose of this MOST RECENT contact relating to…? 

Subsegment findings related to purpose of contact with the CRA include the following:

• Canadians living in Quebec (35%) more commonly sought information related to COVID emergency benefits compared to those living in British Columbia (8%), Atlantic Canada (12%), Ontario (12%), Manitoba or Saskatchewan (15%), or Alberta (15%).
• Those aged 18 to 24 (63%) tended to seek COVID benefit information compared to those 25-34 (17%), 35 to 49 (16%), 50 to 64 (9%), or 65 years or older (6%).
• Students more commonly sought COVID benefit information (64%) compared to those who are retired (7%), working full time (11%), are self-employed (23%), or working part time (25%).
• Respondents born outside of Canada tended to be making a payment owing on personal taxes compared to those born in Canada (22% vs 13%).
• Those with a household income of $40,000 or less (25%), or $40,000 to under $80,000 (20%) more commonly sought information related to COVID emergency benefits compared to those earning $150,000 or more (7%).
• Canadians who were not registered with the My Account service tended to seek general information other than about filing taxes compared to those who were (29% vs 13%).

In addition to expressing the purpose of most recent contact with the CRA, those who had contacted the CRA either online, by telephone, or in person were asked to specify their general area of concern. More than 2 in 5 respondents (43%) were contacting the CRA in relation to their personal income tax, while more than 1 in 5 (21%) were related to COVID emergency benefits or subsidies. More than 1 in 10 Canadians who recently contacted the CRA did so in relation to child and family benefits (11%). Additional mentions include payroll (5%), estate or trust tax (4%), authorizing a representative (3%), GST or HST (3%), and benefits (3%) among others.

Table 28. General areas of concern for contacting the CRA in the last 12 months

Base: (General population) Respondents who had contact with the CRA in the past year either online, by telephone, or in person (n=419)

(Caution small subgroup sample sizes.)

D-4. Was your most recent contact with the CRA concerning…

Additional findings among relevant subgroups include:

• Canadians living in Quebec (43%) more commonly contact regarding COVID emergency benefits compared to those living in British Columbia (12%), Manitoba or Saskatchewan (12%), Atlantic Canada (15%), Ontario (17%), or Alberta (22%).
• Those aged 18 to 24 (55%) tended to seek COVID benefit information compared to those 35 to 49 (19%), 50 to 64 (12%), or 65 years or older (10%).
• Women were more commonly contacting about child or family benefits compared to men (16% vs 6%).
• Students tended to contact about COVID benefit information compared to those working full-time (62% vs 15%).
• Those with a household income of $40,000 or less (27%), or $40,000 to under $80,000 (29%) were more commonly contacting about COVID emergency benefits compared to those earning $150,000 or more (12%).
• Canadians whose revenue source was their employer tended to contact about child and family benefits compared to business owners or partners (16% vs 2%).

Service satisfaction

Canadians who reported having had contact with the CRA in the past 12 months were asked to provide their level of agreement on a scale of 1 to 10 for a series of service satisfaction statements based on their experience with the CRA, with 1 being completely disagree and 10 being completely agree.

More than three quarters of respondents had a high level of agreement (scores of 8 – 10) that the CRA representative was professional (76%) and courteous (75%). Roughly two thirds of respondents agreed that the information given was accurate (69%), complete (66%), and easy to understand (64%). A similar level of agreement was observed for a representative taking time to understand their situation (64%), while more than half agreed that the service was timely (53%). Less than half of respondents had a high level of agreement that the CRA's service was easy to access (43%).

The highest average agreement score among the service metrics was observed for interacting with a courteous representative (9.0), with the lowest agreement level for the CRA's service being easy to access (6.6).

The following metrics received a high level of average agreement (scores of 8 – 10):

• The representative was courteous (9.0)
• The representative was professional (8.9)
• The information given was accurate (8.2)
• The representative took time to understand the situation (8.1)
• The information given was complete (8.1)

The remaining metrics received a moderate level of average agreement (scores of 4 – 7):

• The information I was given was easy to understand (7.9)
• The CRA's service was timely (6.9)
• The CRA's service was easy to access (6.6)

Table 29. Perceptions of service satisfaction

Base: (General population) Respondents who had contact with the CRA in the past year either online, by telephone, or in person (n=419)

D-5. I would like you to tell me whether you agree or disagree with the following statements in regards to this service experience, using a scale of 1 to 10, where 1 means "completely disagree" and 10 means "completely agree." Please indicate 'Not applicable' if a statement does not apply to your service experience.

An index calculation was developed to evaluate service satisfaction with the CRA across the following metrics:

Service satisfaction index = SUM (The CRA's service was easy to access + The CRA's service was timely + The information I was given was accurate + The information I was given was complete + The information I was given was easy to understand + The CRA representative took time to understand my situation + The CRA representative was professional + The CRA representative was courteous) / 8

When evaluating overall service satisfaction index scores, more than 3 in 5 Canadians (60%) provided a high-level agreement score (scores of 8 – 10), while nearly 1 in 3 (34%) were calculated as a neutral score (scores of 4 – 7). Less than 1 in 10 respondents (6%) provided a low-level agreement score (1 – 3). The service satisfaction index calculation resulted in an average agreement score of 7.9 for Canadians, representing a high score.

Table 30. Service satisfaction index calculations

Base: (General population) Respondents who had contact with the CRA in the past year either online, by telephone, or in person (n=419)

(Caution small subgroup sample sizes.)

Notable subgroup comparisons across overall service satisfaction index agreement scores include:

• Respondents whose purpose of most recent contact was to clarify information sent by the CRA (8.2) or seeking information relating to COVID emergency benefits (8.1) scored higher on average compared to those who were attempting to resolve a dispute (7.2).
• Canadians with a high school education provided a higher average service satisfaction score compared to university (8.2 vs 7.6).
• Respondents born outside of Canada tended to provide higher average score compared to those born in Canada (8.5 vs 7.7).
• Those with a household income of $40,000 to under $80,000 (8.3), and $80,000 to under $150,000 (8.2) provided a higher average score compared to those earning $150,000 or more (7.5).
• Canadians who provided a good overall performance score (scores of 8 – 10) (9.0), provided a higher average service satisfaction rating compared to those who rated overall performance as neutral (scores of 4 to 7) (7.5) or poor (scores of 1 to 3) (5.8).

In addition to calculating an overall service satisfaction index score, respondents who interacted with the CRA in the past year were asked to rate their overall satisfaction with the quality of service they received. Nearly 3 in 5 respondents (57%) provided a high-level agreement score (scores of 8 – 10), while less than 1 in 3 (29%) were calculated as a neutral score (scores of 4 – 7). More than 1 in 10 respondents (12%) provided a low-level agreement score (1 – 3), resulting in a neutral average agreement score of 7.3 for Canadians.

Table 31. Overall satisfaction with quality of service during most recent contact

Base: (General population) Respondents who had contact with the CRA in the past year (n=598)

(Caution small subgroup sample sizes.)

D-6. How satisfied are you with the overall quality of the service you received during your most recent contact with the CRA? Please use a scale from 1 to 10, where 1 means 'completely dissatisfied' and 10 means 'completely satisfied.'

Additional subgroup comparisons for overall service satisfaction include:

• Canadians living in Quebec (7.8) or Ontario (7.5) provided a higher overall service satisfaction score compared to those living in Alberta (6.5).
• Respondents born outside of Canada tended to score higher on average compared to those born in Canada (7.9 vs 7.1).
• Canadians who provided a good overall performance score (scores of 8 – 10) (8.8), provided a higher overall service satisfaction score compared to those who rated overall performance as neutral (scores of 4 to 7) (6.8) or poor (scores of 1 to 3) (4.4).
• Those who contacted the CRA either online (7.6) or over the phone (7.3) tended to provide a higher average score compared to those contacting through the mail (6.7).

Small / medium enterprises (SMEs)

Contact within the last 12 months

Canadian SMEs were asked whether they had contacted the CRA in the last 12 months for anything other than for sending in personal tax returns. More than a quarter of businesses (26%) contacted the CRA themselves, while more than 1 in 10 (15%) were contacted by the CRA. Conversely, more than half (56%) had no form of contact with the CRA in the last 12 months.

Table 32. Contact with the CRA in the last 12 months

Base: (SMEs) All respondents (n=745)

D-1. Other than for sending in [SME: business][TI: personal or business] tax returns, have you contacted or been contacted by the CRA [TI: on behalf of a client] in the last 12 months?

When comparing contact with the CRA among relevant subgroups, the following trends emerged:

• Businesses operating for 10 years or less more commonly contacted the CRA compared to those operating for over 10 years (31% vs 21%).
• Respondents aged 25 to 34 (36%) tended to have contacted the CRA compared to those 50 to 64 (24%), or 65 years or older (16%).
• Businesses operating in Quebec more commonly reported no contact with the CRA compared to those living in Ontario (64%, vs 53%).
• Incorporated businesses tended to have been contacted by the CRA compared to sole proprietors (23% vs 13%).
• Those whose position in the company was president, CEO, or owner tended to report no contact with the CRA compared to those with another position in the company (58% vs 37%).

Canadian SME respondents who had contacted or been contacted by the CRA within the last 12 months were asked to provide the method of contact that was used. Nearly two thirds of contact with the CRA took place over the phone (63%), while nearly a quarter took place online (22%). More than 1 in 10 businesses (14%) communicated with the CRA through the mail, while fax communication (<1%) was much less common.

Table 33. Method of contact with the CRA in the last 12 months

Base: (SMEs) Respondents who had contact with the CRA in the past year (n=278)

D-2. In which way did your most recent contact with the CRA take place?

Businesses that had contacted or been contacted by the CRA online in the past 12 months were asked to specify the method of online contact that was used. More than half of SMEs (56%) utilized the My Business Account secure tax portal, while nearly 1 in 5 (18%) communicated through the tax pages of the Canada.ca website. More than 1 in 10 respondents mentioned the CRA's mobile apps (15%), while a few utilized the CRA's Chat with Charlie function (3%).

Table 34. Online contact with the CRA in the last 12 months

Base: (SMEs) Respondents who had contact with the CRA online in the past year (n=61)

D2-a. Which online method was most recently used? Was it…

Reason for contact

Businesses who had contact with the CRA in the past year were asked to describe the purpose of their communications. Results were mixed, with more than 1 in 5 respondents citing clarifications surrounding information sent by the CRA (25%) or information relating to COVID emergency benefits (21%). Nearly 1 in 5 SMEs were inquiring about general information outside of filing taxes (19%), making a payment owing on business taxes (17%), or were attempting to resolve a dispute with the CRA (15%). Additionally, more than 1 in 10 businesses reported seeking information prior to filing taxes (13%), submitting documents that the CRA had requested (12%), or seeking information after filing business taxes (10%).

Table 35. Purpose of contact with the CRA in the last 12 months

Base: (SMEs) Respondents who had contact with the CRA in the past year (n=278)

D-3. Was the purpose of this MOST RECENT contact relating to…? Please choose all that apply to you.

Subsegment findings related to purpose of contact with the CRA include the following:

• Businesses operating for over 10 years more commonly described making a payment owing on business taxes compared to those operating for 10 years or less (22% vs 13%).
• Those who specified utilizing in-house resources for filing taxes tended to cite resolving a dispute with the CRA compared to those using outside tax preparation services (23% vs 10%).
• Businesses that were not registered for the My Business Account service tended to seek general information other than filing taxes compared to those who were registered (27% vs 8%).
• Men tended to describe seeking clarification for information sent by the CRA compared to women (32% vs 19%).
• Women more commonly described seeking information related to COVID emergency benefits compared to men (27% vs 10%).
• Those with a disability tended to cite resolving a dispute with the CRA compared to those without a disability (31% vs 13%).

In addition to expressing the purpose of most recent contact with the CRA, those who had contacted the CRA either online, by telephone, or in person were asked to specify their general area of concern. Roughly 1 in 10 businesses were contacting the CRA in relation to COVID emergency benefits or subsidies (10%), their personal income tax (8%), GST or HST (7%), or business income tax (7%). Additional mentions include payroll (3%), child or family benefits (2%), tax credit claims (2%), business number registration (2%), or authorizing a representative (2%).

Table 36. General areas of concern for contacting the CRA in the last 12 months

Base: (SMEs) Respondents who had contact with the CRA in the past year either online, by telephone, or in person (n=75)

(Caution small subgroup sample sizes.)

D-4. Was your most recent contact with the CRA concerning…

Businesses operating for 10 years or less tended to have concerns surrounding COVID-related emergency benefits compared to those operating for more than 10 years (12% vs 8%).

Service satisfaction

Businesses were asked to provide their level of agreement on a scale of 1 to 10 for a series of service satisfaction statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

Nearly 1 in 3 respondents had a high level of agreement (scores of 8 – 10) that the CRA representative was courteous (63%) and professional (62%). More than half of respondents agreed that the information given was accurate (59%), complete (54%), and easy to understand (54%). A similar level of agreement was observed for a representative taking time to understand their situation (54%). Nearly half agreed that the CRA's service was easy to access (46%), and that the service was timely (44%).

The highest average agreement score among the service metrics was observed for interacting with a courteous representative (8.1), with the lowest agreement level for the CRA's service being easy to access (6.5).

The following metrics received a high level of average agreement (scores of 8 – 10):

• The representative was courteous (8.1)
• The representative was professional (8.1)

The remaining metrics received a moderate level of average agreement (scores of 4 – 7):

• The information given was accurate (7.6)
• The representative took time to understand the situation (7.5)
• The information given was complete (7.3)
• The information I was given was easy to understand (7.2)
• The CRA's service was timely (6.6)
• The CRA's service was easy to access (6.5)

Table 37. Perceptions of service satisfaction

D-5. I would like you to tell me whether you agree or disagree with the following statements in regards to this service experience, using a scale of 1 to 10, where 1 means "completely disagree" and 10 means "completely agree." Please indicate 'Not applicable' if a statement does not apply to your service experience.

An index calculation was developed to evaluate the perceptions of trust for the CRA across the following metrics:

Service satisfaction index = SUM (The CRA's service was easy to access + The CRA's service was timely + The information I was given was accurate + The information I was given was complete + The information I was given was easy to understand + The CRA representative took time to understand my situation + The CRA representative was professional + The CRA representative was courteous) / 8

When evaluating overall service satisfaction index scores, nearly half of businesses (49%) provided a high-level agreement score (scores of 8 – 10), while 2 in 5 (40%) were calculated as a neutral score (scores of 4 – 7). More than 1 in 10 respondents (11%) provided a low-level agreement score (1 – 3). The service satisfaction index calculation resulted in an average agreement score of 6.8 for Canadians, representing a neutral score.

Table 38. Service satisfaction index calculations

Base: (SMEs) Respondents who had contact with the CRA in the past year either online, by telephone, or in person (n=236)

Businesses whose purpose of most recent contact was to make a payment scored higher on average than those attempting to resolve a dispute (7.2 vs 5.7).

In addition to calculating a service satisfaction index score, respondents who interacted with the CRA in the past year were asked to rate their overall satisfaction with the quality of service they received. More than half of respondents (51%) provided a high-level agreement score (scores of 8 – 10), while roughly 1 in 3 (33%) were calculated as a neutral score (scores of 4 – 7). More than 1 in 10 respondents (15%) provided a low-level agreement score (1 – 3), resulting in a neutral average agreement score of 6.8 for Canadians.

Table 39. Overall satisfaction with quality of service during most recent contact

Base: (SMEs) Respondents who had contact with the CRA in the past year (n=278)

D-6. How satisfied are you with the overall quality of the service you received during your most recent contact with the CRA? Please use a scale from 1 to 10, where 1 means 'completely dissatisfied' and 10 means 'completely satisfied.'

Additional subgroup comparisons for overall service satisfaction include:

• Businesses whose method of most recent contact was online (7.9) scored overall service satisfaction higher than those contacting over the phone (6.6) or through the mail (6.6).
• Canadian SMEs who provided a good overall performance score (scores of 8 – 10) (8.9), provided a higher overall service satisfaction score compared to those who rated overall performance as neutral (scores of 4 to 7) (6.4) or poor (scores of 1 to 3) (3.6).

Canadian businesses who had contacted the CRA themselves in the past year were asked whether the CRA had successfully met their needs during their most recent contact. More than 2 in 3 SMEs (68%), felt that their needs had been met, while roughly a quarter (26%) did not.

Table 40. Needs met during most recent contact among those who contacted the CRA

Base: (SMEs) Respondents who contacted with the CRA in the past year (n=195)

(Caution small subgroup sample sizes.)

D-6a. Did you get what you needed from the CRA on this particular occasion?

Those that had any form of contact with the CRA in the past year were then asked to compare the level of customer service they had received with additional financial institution services. Nearly 1 in 5 respondents (16%) felt that the CRA provided better service compared to other financial institutions they do business with. More than half (53%) felt that the CRA's service was about the same, while more than a quarter (26%) felt that the service was worse.

Table 41. Customer service compared to experiences with other financial institutions

Base: (SMEs) Respondents who had contact with the CRA in the past year (n=278)

D-7. Based on your experience, would you say the level of customer service provided by the CRA is better, about the same, or worse than the service you might receive from financial institutions with which you use or currently do business with?

Additional findings among relevant subgroups include:

• Businesses whose method of contact was through the mail (42%) or over the phone (28%) tended to feel that the service received from the CRA was worse compared to those contacting online (10%).
• Businesses operating for 10 years or less more commonly described the service as better compared to those operating for over 10 years (20% vs 11%).
• Respondents with a disability tended to describe the service as better compared to those without a disability (28% vs 13%).
• Businesses operating in Ontario more commonly described receiving better service compared to those operating in Alberta (22% vs 3%).

Tax intermediaries (TIs)

Contact within the last 12 months

Canadian TIs were asked whether they had contacted the CRA in the last 12 months for anything other than for sending in personal tax returns. More than 1 in 3 (35%) contacted the CRA themselves, while more than 1 in 10 (13%) were contacted by the CRA. Conversely, more than half (53%) had no form of contact with the CRA in the last 12 months.

Table 42. Contact with the CRA in the last 12 months

Base: (TIs) All respondents (n=812)

D-1. Other than for sending in [SME: business][TI: personal or business] tax returns, have you contacted or been contacted by the CRA [TI: on behalf of a client] in the last 12 months?

When comparing contact with the CRA among relevant subgroups, the following trends emerged:

• Businesses operating for over 10 years tended to report no contact with the CRA compared to those operating for 10 years or less (57% vs 48%).
• Those who were not registered with the Represent a Client service tended to have reported no contact with the CRA compared to those who were registered (70% vs 34%).

Canadian TI respondents who had contacted or been contacted by the CRA within the last 12 months were asked to provide the method of contact that was used. More than two thirds of contact with the CRA took place over the phone (67%), while nearly a fifth took place online (19%). More than 1 in 10 businesses (12%) communicated with the CRA through the mail, while fax (1%) and in person communication (1%) were much less common.

Table 43. Method of contact with the CRA in the last 12 months

Base: (TIs) Respondents who had contact with the CRA in the past year (n=344)

D-2. In which way did your most recent contact with the CRA take place?

TIs that had contacted or been contacted by the CRA online in the past 12 months were asked to specify the method of online contact that was used. Nearly half (45%) utilized the Represent a Client secure tax portal, while roughly 1 in 3 (32%) communicated through the tax pages of the Canada.ca website. More than 1 in 10 respondents mentioned the CRA's mobile apps (14%), while a few utilized the CRA's social media platforms (5%) or email (3%).

Table 44. Online contact with the CRA in the last 12 months

Base: (TIs) Respondents who had contact with the CRA online in the past year (n=65)

D2-a. Which online method was most recently used? Was it…

Reason for contact

TIs who had contact with the CRA in the past year were asked to describe the purpose of their communications. More than 1 in 3 respondents mentioned clarifications surrounding information sent by the CRA (37%), followed by information other than filing business taxes, (28%), and attempting to resolve a dispute with the CRA (24%). Nearly 1 in 5 respondents cited information prior to filing taxes (18%), making a payment owing on business taxes (17%), submitting documents that the CRA had requested (17%), and seeking clarification relating to COVID emergency benefits (17%).

Table 45. Purpose of contact with the CRA in the last 12 months

Base: (TIs) Respondents who had contact with the CRA in the past year (n=344)

D-3. Was the purpose of this MOST RECENT contact relating to…?  Please choose all that apply to you.

Subsegment findings related to purpose of contact with the CRA include the following:

• Businesses operating for over 10 years more commonly described submitting documents that the CRA had requested compared to those operating for 10 years or less (24% vs 14%).
• Respondents whose method of contact was through the mail tended to try to resolve a dispute compared to those contacting online (34% vs 17%).
• Those whose method of contact was through the mail more commonly specified submitting documents that the CRA had requested compared to those contacting over the phone (32% vs 15%).
• TIs that were registered for the Represent a Client service tended to describe making a payment compared to those who were not registered (28% vs 9%).

In addition to expressing the purpose of most recent contact with the CRA, those who had contacted the CRA either online, by telephone, or in person were asked to specify their general area of concern. Roughly 1 in 10 TIs were contacting the CRA in relation to personal income tax (11%), business income tax (10%), COVID emergency benefits or subsidies (9%), GST or HST (9%), or tax credit claims (6%). Additional mentions include payroll (5%), child or family benefits (3%), business number registration (3%), estate or trust tax (3%) or authorizing a representative (3%).

Table 46. General areas of concern for contacting the CRA in the last 12 months

Base: (TIs) Respondents who had contact with the CRA in the past year either online, by telephone, or in person (n=91)

(Caution small subgroup sample sizes.)

D-4. Was your most recent contact with the CRA concerning…

TIs operating for 10 years or less tended to contact regarding business income tax compared to those operating for more than 10 years (12% vs 7%).

Service satisfaction

TIs were asked to provide their level of agreement on a scale of 1 to 10 for a series of service satisfaction statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

Roughly 1 in 3 respondents had a high level of agreement (scores of 8 – 10) that the CRA representative was courteous (66%) and professional (66%). Roughly 3 in 5 respondents strongly agreed that the information given was accurate (62%), easy to understand (59%), and complete (57%). A similar level of high agreement was observed for a representative taking time to understand their situation (60%). More than half agreed that the CRA's service was easy to access (55%), and that the service was timely (53%).

The highest average agreement score among the service metrics was observed for interacting with a professional representative (8.1), with the lowest agreement level for the CRA's service being timely (7.0).

The following metrics received a high level of average agreement (scores of 8 – 10):

• The representative was professional (8.1)
• The representative was courteous (8.0)

The remaining metrics received a moderate level of average agreement (scores of 4 – 7):

• The information given was accurate (7.7)
• The information given was complete (7.6)
• The representative took time to understand the situation (7.6)
• The information I was given was easy to understand (7.6)
• The CRA's service was easy to access (7.1)
• The CRA's service was timely (7.0)

Table 47. Perceptions of service satisfaction

Base: (TIs) Respondents who had contact with the CRA in the past year either online, by telephone, or in person (n=299)

D-5. I would like you to tell me whether you agree or disagree with the following statements in regards to this service experience, using a scale of 1 to 10, where 1 means "completely disagree" and 10 means "completely agree." Please indicate 'Not applicable' if a statement does not apply to your service experience.

An index calculation was developed to evaluate the perceptions of trust for the CRA across the following metrics:

Service satisfaction index = SUM (The CRA's service was easy to access + The CRA's service was timely + The information I was given was accurate + The information I was given was complete + The information I was given was easy to understand + The CRA representative took time to understand my situation + The CRA representative was professional + The CRA representative was courteous) / 8

When evaluating overall service satisfaction index scores, more than half of TIs (53%) provided a high-level agreement score (scores of 8 – 10), while more than 2 in 5 (41%) were calculated as a neutral score (scores of 4 – 7). Less than 1 in 10 respondents (7%) provided a low-level agreement score (1 – 3). The service satisfaction index calculation resulted in an average agreement score of 7.1 for Canadians, representing a neutral score.

Table 48. Service satisfaction index calculations

Base: (TIs) Respondents who had contact with the CRA in the past year either online, by telephone, or in person (n=299)

Tax intermediaries whose purpose of most recent contact was to acquire information after filing business taxes (7.5), those making a payment (7.5), seeking general information (7.4), or clarifying information sent by the CRA (7.2) scored higher on average than those attempting to resolve a dispute (6.4).

In addition to calculating a service satisfaction index score, respondents who interacted with the CRA in the past year were asked to rate their overall satisfaction with the quality of service they received. Nearly 3 in 5 respondents (57%) provided a high-level agreement score (scores of 8 – 10), while more than 1 in 3 (35%) were calculated as a neutral score (scores of 4 – 7). Less than 1 in 10 respondents (8%) provided a low-level agreement score (1 – 3), resulting in a neutral average agreement score of 7.3 for Canadian TIs.

Table 49. Overall satisfaction with quality of service during most recent contact

Base: (TIs) Respondents who had contact with the CRA in the past year (n=344)

D-6. How satisfied are you with the overall quality of the service you received during your most recent contact with the CRA? Please use a scale from 1 to 10, where 1 means 'completely dissatisfied' and 10 means 'completely satisfied.'

Additional subgroup comparisons for overall service satisfaction include:

• TIs whose method of most recent contact was online scored overall service satisfaction higher than those contacting over the phone (7.9 vs 7.1).
• Canadian TIs who provided a good overall performance score (scores of 8 – 10) (8.9), provided a higher overall service satisfaction score compared to those who rated overall performance as neutral (scores of 4 to 7) (6.4) or poor (scores of 1 to 3) (3.6).

Canadian TIs who had contacted the CRA themselves in the past year were asked whether the CRA had successfully met their needs during their most recent contact. More than 4 in 5 TIs (82%), felt that their needs had been met, while more than 1 in 10 (15%) did not.

Table 50. Needs met during most recent contact among those who contacted the CRA

Base: (TIs) Respondents who contacted with the CRA in the past year (n=281)

D-6a. Did you get what you needed from the CRA on this particular occasion?

TIs whose method of contact was online tended to report having their needs met compared to those contacting over the phone (93% vs 78%).

Those that had any form of contact with the CRA in the past year were then asked to compare the level of customer service they had received with additional financial institution services. Roughly 1 in 3 respondents (33%) felt that the CRA provided better service compared to other financial institutions they do business with. More than half (52%) felt that the CRA's service was about the same, while more than 1 in 10 (15%) felt that the service was worse.

Table 51. Customer service compared to experiences with other financial institutions

Base: (TIs) Respondents who had contact with the CRA in the past year (n=344)

D-7. Based on your experience, would you say the level of customer service provided by the CRA is better, about the same, or worse than the service you might receive from financial institutions with which you use or currently do business with?

Additional findings among relevant subgroups include:

• TIs whose method of contact was through the mail (46%) or online (45%) tended to feel that the service received from the CRA was better compared to those contacting over the phone (28%).
• TIs operating for over 10 years more commonly described the service as worse compared to those operating for 10 years or less (23% vs 10%).

Service delivery

General population

Service statements

Canadians were asked to provide their level of agreement on a scale of 1 to 10 for a series of service delivery statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

More than 4 in 5 respondents (82%) had a high level of agreement (scores of 8 – 10) that when contacting the CRA by telephone, they were able to get service in the official language of their choice. Roughly 2 in 3 Canadians agreed that the CRA assumes taxpayers report their taxes accurately (68%), and that the CRA holds itself accountable for the written information it provides (65%). Less than half of respondents (49%) agreed that they know how to access the tax benefits and credits they are entitled to.

The highest average agreement score among the service metrics was observed in the ability to get service in the official language of choice over the phone (9.2), with the lowest agreement level for understanding of how to access tax benefits and credits (6.9).

The following metrics received a high level of average agreement (scores of 8 – 10):

• Ability to get service in the official language of choice over the phone (9.2)
• The CRA assumes taxpayers report their taxes accurately (8.1)

The remaining metrics received a moderate level of average agreement (scores of 4 – 7):

• The CRA holds itself accountable for the written information it provides (7.8)
• Understanding of how to access tax benefits and credits (6.9)

Table 52. Perceptions of service

Base: (General population) Split sample, service module (n=1,202)

E-5. I will now read you a few statements. For each statement, tell me to which extent you agree or disagree using a scale from 1 to 10, where 1 means "completely disagree" and 10 means "completely agree".

Relevant subgroup comparisons across various service metrics include:

• Canadians living in Quebec tended to provide a higher average score compared to those living in Atlantic Canada, Ontario, Manitoba or Saskatchewan, Alberta, or British Columbia for the following metrics:
  • The CRA holds itself accountable for the written information it provides (8.7 vs 7.64, 7.6, 7.9, 7.4, 7.5)
  • The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary (8.6 vs 7.8, 8.1, 8.1, 7.7, 7.9).
• Those without a disability more commonly agreed that they were able to get service in the official language of choice compared to those with a disability (9.3 vs 8.9).
• Respondents who reported filing their taxes on their own tended to agree that they knew how to access the tax benefits and credits they were entitled to compared to those who received help (7.7 vs 6.6).
• Those born outside of Canada provided higher average scores when asked if the CRA holds itself accountable for the written information it provides compared to those born in Canada (8.3 vs 7.7%).
• Canadians whose revenue source was their employer more commonly agreed that the CRA holds itself accountable for the written information it provides compared to business owners or partners (7.9 vs 6.9).
• Respondents who were registered for the My Account service tended to agree with the following service metrics compared to those that were not registered:
  • They received service in the official language of their choice (9.4 vs. 8.9).
  • They knew how to access the tax benefits and credits they were entitled to (7.3 vs 6.2).

Registered for online services

Canadians were asked to specify whether they were currently registered with the CRA's My Account secure tax portal. Nearly 2 in 3 respondents (65%) made use of the CRA's My Account service, while more than a quarter (29%) did not.

Table 53. Registration with the CRA's My Account online service

Base: (General population) Split sample: service module, all respondents (n=1,202)

E-6. Are you registered with the CRA's My Account online service? My Account is an online service that allows you to track your refund, view or change your return, check your benefit and credit payments, view your RRSP limit, set up direct deposit, and receive online mail among other things.

Additional relevant findings among various subgroups include the following:

• Respondents that rated the CRA's overall performance as good (scores of 8 – 10) (73%) tended to be registered to the My Account service compared to those that rated performance as neutral (scores of 4 – 7) (62%) or poor (scores of 1 – 3) (60%).
• Those who had contact with the CRA in the past 12 months were more commonly registered with the My account service compared to those that had not (78% vs 61%).
• Canadians who had contact with the CRA online over the past year (94%) tended to be registered with the My Account service compared to those that had contact over the phone (75%) or through the mail (70%).
• Respondents with a disability tended to not be registered with the My Account service compared to those without a disability (27% vs 43%).
• Canadians with a household income of less than $40,000 were less (42%) commonly registered with the My Account service compared to those earning $40,000 to under $80,000 (29%), $80,000 to under $150,000 (22%), or $150,000 or more (21%).
• Respondents who reported filing their taxes on their own tended to be registered compared to those who received help (83% vs 60%).
• Canadians living in Alberta tended to be registered compared to those living in British Columbia (74% vs 59%).
• Those aged 18 to 24 (67%), 25 to 34 (78%), 35 to 49 (77%), 50 to 64 (61%) were more commonly registered compared to those 65 years or older (44%).
• Canadians with a university education (74%) tended to be registered compared to those with trade school or college education (65%), or a high school education (49%).
• Indigenous respondents tended to not be registered compared to non-Indigenous respondents (28% vs 49%).

Small / medium enterprises (SMEs)

Confidence without external assistance

Canadian businesses who utilized an outside tax preparation service were asked to provide their level of confidence in their businesses ability to handle their taxes without outside help. Respondents provided their level of confidence on a scale of 1 to 10, with 1 being not at all confident and 10 being extremely confident.

More than 1 in 5 SMEs (21%) provided a high level of confidence (scores of 8 – 10), while roughly 1 in 3 (33%) provided a moderate level of confidence (scores of 4 – 7). More than 2 in 5 respondents (44%) described a low level of confidence (scores of 1 – 3) in their businesses ability to handle taxes without external assistance. This results in an average confidence score of 4.5, representing a neutral score.

Table 54. Confidence in handling business taxes without outside help

Base: (SMEs) Split sample, service module, respondents who used an outside tax preparation service (n=158)

(Caution small subgroup sample sizes.)

E-1.  You indicated earlier you used an outside tax preparation service. How confident would you be to handle your business taxes without outside help? Please use a scale from 1 to 10 where 1 means "not at all confident" and 10 means "extremely confident".

Contact preferences when dealing with the CRA

Businesses were then asked to describe their preferred means of receiving service or information when they require basic information from the CRA. Nearly half of SMEs (46%) specified that they would visit the tax pages of the Canada.ca website, while more than 1 in 5 (21%) would prefer to contact the CRA by telephone. More than 1 in 10 businesses would contact the CRA using an online chat function (11%), or send the CRA an email (11%). Additional mentions include asking a financial advisor or accountant to contact the CRA (4%), contacting the CRA by mail (2%), sending the CRA a fax (2%), or contacting the CRA via social media (1%).

Table 55. Preferred source of service for basic information

Base: (SMEs) Split sample, service module, all respondents (n=375)

E-2. You will now be presented situations where you may have to deal with the CRA. For each one, please indicate how you would PREFER to receive service or information: If you wanted basic information, what would you do?

Additional subgroup comparisons for receiving general information include the following:

• Businesses operating in Alberta tended to visit the tax pages of the Canada.ca website compared to those in Quebec (55% vs 35%).
• Those aged 25 to 34 tended to use the following online options compared to those 35 to 49, 50 to 64, or 65 years or older:
  • Contact the CRA using an online chat function (23% vs 10%, 9%, 5%).
  • Contact the CRA via social media (7% vs <1%, 0%, 0%).

Businesses were then asked to describe their preferred means of receiving service or information when they require clarification on information sent by the CRA. More than half of SMEs (53%) specified that they would prefer to contact the CRA by telephone. More than 1 in 10 businesses would contact the CRA through email (14%), or would ask a financial advisor or accountant to contact the CRA (10%). Nearly 1 in 10 SMEs would visit the tax pages of the Canada.ca website (9%) or use an online chat function (8%). Additional mentions include contacting the CRA by mail (4%), contacting the CRA via social media (1%), or sending the CRA a fax (1%).

Table 56. Preferred source of service or information when requiring clarification on information sent by the CRA

Base: (SMEs) Split sample, service module, all respondents (n=375)

E-2. You will now be presented situations where you may have to deal with the CRA. For each one, please indicate how you would PREFER to receive service or information: If you required clarification on information the CRA sent you.

Additional subgroup comparisons for receiving clarification on information sent by the CRA include the following:

• Women tended to select sending the CRA an email compared to men (18% vs 9%).
• Businesses in operation for 10 years or less tended to select sending the CRA an email compared to those operating for more than 10 years (17% vs 10%).
• Businesses that were described as partnerships more commonly selected sending the CRA an email compared to incorporated businesses (24% vs 9%).
• Incorporated businesses more commonly selected contacting the CRA over the phone compared to sole proprietorships (64% vs 50%).
• Those whose tax filing method utilized in-house resources tended to select visiting the tax pages of the Canada.ca website compared to those utilizing an outside tax preparation service (16% vs 4%).

Businesses were then asked to describe their preferred means of receiving service or information for assistance on a personal tax matter. Nearly half of SMEs (46%) specified that they would prefer to contact the CRA by telephone. More than 1 in 10 businesses would ask a financial advisor or accountant to contact the CRA (16%), visit the tax pages of the Canada.ca website (12%), or contact the CRA by email (10%). Nearly 1 in 10 (8%) would use an online chat function, while additional mentions included contacting the CRA by mail (3%), or sending the CRA a fax (1%).

Table 57. Preferred source of service for assistance on a personal tax matter

Base: (SMEs) Split sample, service module, all respondents (n=375)

E-2. You will now be presented situations where you may have to deal with the CRA. For each one, please indicate how you would PREFER to receive service or information: If you needed assistance on a personal tax matter [TI: for a client], such as whether taxes were owed on an inheritance, what would you do?

Additional subgroup comparisons for receiving assistance on a personal tax matter include the following:

• Respondents registered with My Business Account more commonly selected contacting the CRA by telephone compared to those who were not (49% vs 37%).
• Businesses whose tax filing method utilized in-house resources tended to select visiting the tax pages of the Canada.ca website compared to those utilizing an outside tax preparation service (21% vs 9%).

Confidence resolving a tax disagreement

In addition to rating the overall level of confidence for preparing business taxes without external assistance, Canadian SMEs were asked to rate their level of confidence that any potential disagreements with the CRA would be resolved. Respondents provided their level of confidence on a scale of 1 to 10, with 1 being not at all confident and 10 being extremely confident.

Roughly 1 in 3 SMEs (33%) provided a high level of confidence (scores of 8 – 10), while roughly half (46%) provided a moderate level of confidence (scores of 4 – 7). Nearly 1 in 5 respondents (16%) described a low level of confidence (scores of 1 – 3) that the issue would be resolved. This results in an average confidence score of 6.3, representing a neutral score.

Table 58. Perceived confidence in resolving tax disagreement with the CRA

Base: (SMEs) Split sample, service module, all respondents (n=375)

E-3. If you had a disagreement with the CRA about your [SME: business][TI: your clients' personal or business] taxes, how confident are you that you would be able to get it resolved? Please use a scale from 1 to 10 where 1 means "not at all confident" and 10 means "extremely confident".

Additional subsegment confidence findings include the following:

• Businesses operating in Ontario (6.7) provided higher average confidence scores for resolving issues with the CRA compared to those in Quebec (6.0) or Alberta (5.6).
• Those registered for the My Business Account secure tax portal tended to provide a higher average confidence score compared to those who were not registered (6.5 vs 5.8).

Using the same confidence scale, businesses were asked to rate their level of confidence if they had a disagreement with the CRA over their business taxes, that the process would be conducted fairly. More than 1 in 3 SMEs (37%) provided a high level of confidence (scores of 8 – 10), while roughly half (46%) provided a moderate level of confidence (scores of 4 – 7). More than 1 in 10 respondents (12%) described a low level of confidence (scores of 1 – 3) that the process would be fair. This results in an average confidence score of 6.5, representing a neutral score.

Table 59. Perceived confidence in a fair process while resolving tax disagreement with the CRA

Base: (SMEs) Split sample, service module, all respondents (n=375)

E-4. And if you had a disagreement with the CRA about your [SME: business][TI: your clients' personal or business] taxes, how confident are you that the process would be conducted fairly?

Relevant subsegment confidence findings include the following:

• Businesses operating in Ontario provided higher average confidence scores for a fair process while resolving disagreements compared to those in Alberta (6.8 vs 5.8).
• Business whose method of most recent contact was online tended to provide a higher average score compared to those whose contact took place over the phone (7.6 vs 6.2).
• Those registered for the My Business Account secure tax portal tended to provide a higher average confidence score compared to those who were not registered (6.8 vs 5.9).

Service statements

Businesses were asked to provide their level of agreement on a scale of 1 to 10 for a series of service delivery statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

More than 4 in 5 respondents (81%) had a high level of agreement (scores of 8 – 10) that when contacting the CRA by telephone, they were able to get service in the official language of their choice. More than half of businesses agreed that the CRA assumes businesses report their taxes accurately (55%), and that the CRA holds itself accountable for the written information it provides (50%). More than 2 in 5 respondents (44%) agreed that the CRA offers online services that meet their needs, while more than 1 in 3 agreed that they know how to access the tax benefits and credits their business is entitled to (35%), and feel well-informed about the services the CRA has to offer (33%).

The highest average agreement score among the service metrics was observed in the ability to get service in the official language of choice over the phone (9.0), with the lowest agreement level for feeling well-informed about the services the CRA has to offer (6.2).

The following metrics received a high level of average agreement (scores of 8 – 10):

• Ability to get service in the official language of choice over the phone (9.0)

The remaining metrics received a moderate level of average agreement (scores of 4 – 7):

• The CRA assumes businesses report their taxes accurately (7.4)
• The CRA holds itself accountable for the written information it provides (7.3)
• The CRA offers online services that meet their needs (6.9)
• Understanding of how to access tax benefits and credits for business (6.2)
• Feel well-informed about the services the CRA has to offer (6.2)

Table 60. Perceptions of service

Base: (SMEs) Split sample, service module, all respondents (n=375)

E-5. For each of the following statements, indicate to which extent you agree or disagree using a scale from 1 to 10, where 1 means "completely disagree" and 10 means "completely agree".

Additional relevant findings among various subgroups include the following:

• Respondents whose method of tax filing utilized in-house resources tended to provide higher average agreement scores for knowing how to access tax benefits and credits compared to those utilizing an external tax preparation service (6.9 vs 5.7).
• Business operating for more than 10 years provided higher average agreements scores when asked if the CRA holds itself accountable for the written information it provides compared to those operating for 10 years or less (7.6 vs 7.0).
• Those that did not have contact with the CRA over the past 12 months provided higher average agreement scores when asked if the CRA offers online services that meet their needs compared to those that had contact (7.4 vs 6.5).

Registered for online services

Canadian businesses were asked to specify whether they were currently registered with the CRA's My Business Account secure tax portal. More than half of SMEs (53%) made use of the CRA's My Business Account service, while nearly 1 in 3 (30%) did not. Nearly 1 in 5 SMEs (17%) indicated they weren't sure if they were registered for the CRA's secure tax portal, or refused to answer.

Table 61. Registration with the CRA's My Business Account online service

Base: (SMEs) Split sample, service module, all respondents (n=375)

E-6. Are you registered with the CRA's [SME: My Business Account][TI: Represent a Client] online service?

Relevant subgroup findings among businesses registering for the My Business Account secure tax portal include the following:

• Businesses operating in Quebec (63%), British Columbia (56%), and Ontario (52%) tended to be registered compared to those living in Alberta (33%).
• Respondents with a disability more commonly were not registered compared to those without a disability (45% vs 28%).
• Those operating for over 10 years tended to be registered compared to those operating for 10 years or less (60% vs 46%).
• Businesses that reported using an outside tax preparation service tended to be registered compared to those that filed using in-house resources (57% vs 43%).
• Incorporated businesses (75%) were more commonly registered compared to sole proprietors (46%) or partnerships (45%).

Canadian business respondents whose most recent contact with the CRA took place over the phone, were asked to describe why they did not use the My Business Account secure tax portal. Nearly 1 in 3 respondents (29%) described access to information, with nearly 1 in 5 (17%) specifically mentioning the need for clarifications related to information that was received from the CRA. Nearly 1 in 3 SMEs (29%) described various perceptions of security or privacy concerns utilizing the online portal, while more than a quarter (26%) described the convenience of engaging with the CRA over the phone. Additional mentions included miscellaneous service needs (17%), or difficulties accessing the online portal (7%).

Table 62. Reason for contacting the CRA over the phone instead of using the My Business Account online service

Base: (SMEs) Split sample, service module, respondents who contacted the CRA over the phone (n=44)

E-7. You indicated earlier that your most recent contact was by telephone. What is the main reason you decided to call instead of using [SME:My Business Account][TI:Represent a Client]?

Business tax processes

Canadian businesses were asked to describe how letters from the CRA that are addressed to the business are processed. Roughly 2 in 3 respondents (66%) reported being responsible for reading and dealing with any letters received from the CRA. Nearly 1 in 3 (32%) would personally read the letter and give it to their accountant or finance area to handle. Few businesses reported giving any letters received to their accountant or finance area without personally reading communications from the CRA (1%).

Table 63. Process of receiving letters from the CRA addressed to business

Base: (SMEs) Split sample: service module, all respondents (n=375)

EB-8. If you were to receive a letter from the CRA addressed to your business, what would you be most likely to do?

Additional subgroup findings when processing letters received by the CRA include the following:

• Sole proprietorships tended to read and deal with letters themselves compared to incorporated businesses (69% vs 57%).
• Respondents who rated the CRA's overall performance as good (scores of 8 – 10) (71%) more commonly dealt with letters themselves compared those whose overall rating was neutral (scores of 4 – 7) (65%) or poor (scores of 1 – 3) (53%).
• Those who were not registered with the My Business Account service tended to read and deal with letters themselves compared to those who were registered (80% vs 64%).

Respondents who would provide the letter to their accountant were asked whether they had a dedicated employee or team of employees that deal with the CRA. More than 1 in 5 businesses (21%) had dedicated staff, while more than three quarters (76%) did not have dedicated employees to deal with the CRA on behalf of the organization.

Table 64. Dedicated employee(s) that deal with the CRA on behalf of the organization

Base: (SMEs) Split sample: service module, respondents who would provide the letter to their accountant (n=123)

EB-9. Does your organization have dedicated employee(s) that deal with the CRA on behalf of your organization?

Canadian businesses were asked to describe their frequency of engaging with a series of online business activities. Nearly 4 in 5 respondents (79%) frequently engaged in online banking, while nearly 2 in 3 described frequently making payments online (62%). Roughly half of Canadian SMEs described frequently sending or receiving e-transfers (51%), as well as receiving, or sending bills electronically (50% respectively). More than 2 in 5 businesses (43%) reported frequently making online purchases, while more than 1 in 3 (37%) frequently maintain a company website.

Table 65. Frequency of engaging in online business activities

Base: (SMEs) Split sample: service module, all respondents (n=375)

(Caution small subgroup sample sizes.)

E-10. For each of the following, please indicate whether this is something your business does frequently, sometimes, rarely or never.

Relevant subsegment findings for online business activities include the following:

• Women tended to report frequently engaging in the following online business activities to a greater extent than men:
  • Bank online (83% vs 74%)
  • Send or receive electronic money transfers (57% vs 41%)
  • Make payments online (67% vs 56%)
• Business operating for 10 years or less engaged more frequently in the following activities compared to those operating for more than 10 years:
  • Send or receive electronic money transfers (57% vs 44%)
  • Make purchases online (51% vs 34%)
• Respondents that were registered for the My Business Account service tended to more frequently engage in the following activities compared to those who were not registered:
  • Make purchases online (50% vs 38%)
  • Receive bills electronically (59% vs 43%)
  • Send invoices electronically (59% vs 42%)
• Those that reported contact with the CRA over the past 12 months more frequently engaged in the following activities compared to those that did not:
  • Make payments online (72% vs 56%)
  • Send or receive electronic money transfers (61% vs 47%)
  • Make purchases online (55% vs 35%)
  • Maintain a company website (46% vs 29%)

Use of and satisfaction with tax-related information on Canada.ca

Businesses were asked to describe whether they had previously visited the Canada.ca website for tax-related information. More than 2 in 3 SMEs (69%) reported visiting the site for tax information, while more than a quarter (26%) did not.

Table 66. Previously visited the Canada.ca website for tax-related information

Base: (SMEs) Split sample: service module, all respondents (n=375)

E-11. Have you ever visited the tax pages of the Canada.ca website to search for information on tax-related matters?

Relevant subgroup findings related to usage of the Canada.ca website include the following:

• Businesses operating in Quebec (37%) tended to have not used the site compared to those living in Ontario (24%) or Alberta (18%).
• Businesses operating for 10 years or less more commonly reported visiting the site compared to those operating for more than 10 years (76% vs 62%).
• Partnerships tended to have visited the site compared to incorporated businesses and sole proprietorships (88% vs 67% respectively).
• Businesses utilizing in-house resources to file business taxes tended to have visited the site compared to those using outside tax preparation services (81% vs 60%).
• Those who reported contact with the CRA over the past 12 months tended to have visited the site compared to those who had no contact (77% vs 65%).

Businesses that had visited the Canada.ca website for tax-related information were asked to provide their level of agreement on a scale of 1 to 10 for a series of website metrics, with 1 being completely disagree and 10 being completely agree. More than 2 in 5 respondents (43%) had a high level of agreement (scores of 8 – 10) that the website provided the information that was needed. Roughly 1 in 3 businesses agreed that the information provided was easy to understand (36%) and was easy to find (32%).

The highest average agreement score among the site metrics was observed in the ability to ultimately get the information that was needed (6.8), with the lowest agreement level for ease of finding the information (6.1).

Each metric received a moderate level of average agreement (scores of 4 – 7):

• The website provided the information that was needed (6.8)
• The information provided was easy to understand (6.4)
• It was easy to find the information (6.1)

Table 67. Perceptions of the Canada.ca website

Base: (SMEs) Split sample: service module, respondents who have visited the Canada.ca website for tax-related information (n=260)

E-12. To what extent do you agree or disagree with the following statements about the tax pages of the Canada.ca website. For each one, please use a scale from 1 to 10, where 1 means you "completely disagree", and 10 means you "completely agree."

Relevant subgroup findings for website evaluation metrics include the following:

• Women provided higher scores on average for information on the site being easy to understand compared to men (6.7 vs 6.0).
• Businesses operating in Ontario tended to provide higher average ratings for the following website metrics compared to those living in Alberta:
  • The information provided on the tax pages of the Canada.ca website is easy to understand (6.7 vs 5.4)
  • It is easy to find the information I'm looking for (6.5 vs 5.2)
• Businesses operating for more than 10 years provided a higher average rating for information on the site being easy to understand compared to those operating for 10 years or less (6.8 vs 6.1).

Tax filing burden

Businesses were asked to provide their level of agreement on a scale of 1 to 10 for a series of tax filing perception metrics, with 1 being completely disagree and 10 being completely agree. Nearly 2 in 5 respondents (36%) had a high level of agreement (scores of 8 – 10) that they spent less time searching for information required to meet business tax obligations over the past year. More than a quarter of businesses strongly agreed that the CRA takes their needs into account when developing products and services (28%), and that new products and services are in line with the realities of conducting business (23%).

The highest average agreement score among the tax filing metrics was observed spending less time searching for information (6.6), with the lowest agreement level for products and services that are in line with conducting business (6.3).

Each metric received a moderate level of average agreement (scores of 4 – 7):

• Less time spent searching for required information to meet business obligations (6.6)
• The CRA takes the needs of businesses into account when developing new products and services (6.5)
• The CRA develops new products and services in line with the realities of conducting business (6.3)

Table 68. Perceptions of business tax filing process

Base: (SMEs) Split sample: service module, all respondents (n=375)

EB-13. With respect to your [SME: business][TI: business clients], please indicate the extent to which you agree or disagree with the following statements.

Relevant subgroup findings for business tax metrics include the following:

• Businesses registered with the My Business Account service tended to provide higher average agreement scores for the CRA developing new products and service that are in line with conducting business compared to those who were not registered (6.5 vs 5.7).
• Businesses operating in Ontario provided higher average agreement scores for the following metrics compared to those operating in Quebec or Alberta:
  • Over the past year, I've spent less time searching for information I require to meet my business obligations to the CRA (6.9 vs 5.9, 5.9)
  • The CRA develops new products and services that are in line with the realities of conducting business (7.0 vs 5.9, 5.0)
  • The CRA takes the needs of businesses into account when developing new products and services (6.9 vs 6.1, 5.6)

Businesses were asked to rate the level of burden they had experienced while meeting their business tax obligations on a scale of 1 to 10, with 1 being not at all burdensome and 10 being extremely burdensome. More than 1 in 5 SMEs (21%) provided a high-level burden score (scores of 8 – 10), while more than 2 in 5 (43%) provided a moderate score (scores of 4 – 7). More than 1 in 3 respondents (34%) described a low-level burden score (scores of 1 – 3) while meeting their business tax obligations.

This results in an average confidence score of 5.0, representing a neutral score.

Table 69. Perceived burden to meet business tax obligations

Base: (SMEs) Split sample, service module, all respondents (n=375)

EB-14. On a scale of 1 to 10, how burdensome is it for [SME: your business to meet its tax filing obligations] [TI: you to meet your business client's tax filing obligations]?

Additional subgroup comparisons for average burden ratings include the following:

• Businesses operating in Quebec (5.7) or British Columbia (5.6) tended to rate their level of burden higher on average compared to those living in Alberta (4.5).
• Those that reported contact with the CRA over the past year tended to rate their level of burden higher on average compared to those with no contact (5.5 vs 4.7).

Tax intermediaries (TIs)

Contact preferences when dealing with the CRA

TIs were asked to describe their preferred means of receiving service or information when they require basic information from the CRA. Roughly 2 in 5 TIs (40%) specified that they would visit the tax pages of the Canada.ca website, while more than 1 in 5 (21%) would prefer to contact the CRA by telephone. More than 1 in 10 tax intermediaries would contact the CRA using an online chat function (13%), or send the CRA an email (10%). Additional mentions include contacting the CRA by mail (6%), contacting the CRA via social media (6%), or sending the CRA a fax (1%).

Table 70. Preferred source of service for basic information

Base: (TIs) Split sample, service module, all respondents (n=403)

E-2. You will now be presented situations where you may have to deal with the CRA. For each one, please indicate how you would PREFER to receive service or information: If you wanted basic information.

Additional subgroup comparisons for receiving general information include the following:

• TIs operating in British Columbia (56%) tended to have visited the tax pages of the Canada.ca website compared to those living in Atlantic Canada (29%), Quebec (34%), or Ontario (40%).
• Respondents who reported no contact with the CRA over the past year tended to have visited the Canada.ca website compared to those who had contact (45% vs 34%).
• Those that were not registered with the Represent a Client tended to have visited the Canada.ca website compared to those that were registered (45% vs 32%).

TIs were then asked to describe their preferred means of receiving service or information when they require clarification on information sent by the CRA. More than 2 in 5 TIs (44%) specified that they would prefer to contact the CRA by telephone, while nearly 1 in 5 (18%) would contact the CRA through email. More than 1 in 10 TIs would contact the CRA using an online chat function (11%) or would visit the tax pages of the Canada.ca website (11%). Nearly 1 in 10 TIs would contact the CRA by mail (8%), with additional mentions including contact via social media (3%), or sending the CRA a fax (2%).

Table 71. Preferred source of service or information when requiring clarification on information sent by the CRA

Base: (TIs) Split sample, service module, all respondents (n=403)

E-2. You will now be presented situations where you may have to deal with the CRA. For each one, please indicate how you would PREFER to receive service or information: If you required clarification on information the CRA sent you.

Additional subgroup comparisons for receiving clarification on information sent by the CRA include the following:

• Respondents living in Quebec tended to contact the CRA by telephone compared to those living in British Columbia (50% vs 33%).
• TIs who contacted the CRA online over the past year tended to have visited the tax pages of the Canada.ca website compared to those making contact over the phone (29% vs 7%).
• Conversely, those that made contact over the phone tended to specify that they would call for clarification compared to those who made contact online (55% vs 26%).
• Those who were not registered for the Represent a Client service tended to report contacting the CRA over the phone compared to those who were registered (49% vs 38%).
• Conversely, those who were registered for the Represent a Client service tended to contact the CRA through email compared to those who were not (25% vs 13%).

TIs were then asked to describe their preferred means of receiving service or information for assistance on a personal tax matter. Nearly half of TIs (49%) specified that they would prefer to contact the CRA by telephone. More than 1 in 10 TIs would visit the tax pages of the Canada.ca website (14%) or contact the CRA by email (12%). Nearly 1 in 10 would use an online chat function (9%) or would contact the CRA by mail (9%). Additional mentions included contacting the CRA via social media (3%) or sending the CRA a fax (1%).

Table 72. Preferred source of service for assistance on a personal tax matter

Base: (TIs) Split sample, service module, all respondents (n=403)

E-2. You will now be presented situations where you may have to deal with the CRA. For each one, please indicate how you would PREFER to receive service or information: If you needed assistance on a personal tax matter [TI: for a client], such as whether taxes were owed on an inheritance.

Confidence resolving a tax disagreement

Canadian TIs were asked to rate their level of confidence that any potential disagreements with the CRA would be resolved. Respondents provided their level of confidence on a scale of 1 to 10, with 1 being not at all confident and 10 being extremely confident.

More than half of TIs (52%) provided a high level of confidence (scores of 8 – 10), while roughly nearly 2 in 5 (38%) provided a moderate level of confidence (scores of 4 – 7). Nearly 1 in 10 respondents (8%) described a low level of confidence (scores of 1 – 3) that the disagreement would be resolved. This results in an average confidence score of 7.2, representing a neutral score.

Table 73. Perceived confidence in resolving tax disagreement with the CRA

Base: (TIs) Split sample, service module, all respondents (n=403)

E-3. If you had a disagreement with the CRA about your [SME: business][TI: your clients' personal or business] taxes, how confident are you that you would be able to get it resolved? Please use a scale from 1 to 10 where 1 means "not at all confident" and 10 means "extremely confident".

Additional subsegment confidence findings include the following:

• TIs operating in Quebec (7.5) or British Columbia (7.5) tended to provide higher average confidence scores compared to those living in Ontario (6.8).
• Those whose method of contact over the past year was online scored higher on average compared to those making contact over the phone (7.9 vs 7.0).

Using the same confidence scale, respondents were asked to rate their level of confidence in a disagreement with the CRA over their business taxes, that the process would be conducted fairly. More than half of TIs (55%) provided a high level of confidence (scores of 8 – 10), while more than a third (36%) provided a moderate level of confidence (scores of 4 – 7). Less than 1 in 10 respondents (7%) described a low level of confidence (scores of 1 – 3) that the process would be conducted fairly. This results in an average confidence score of 7.3, representing a neutral score.

Table 74. Perceived confidence in a fair process while resolving tax disagreement with the CRA

Base: (TIs) Split sample, service module, all respondents (n=403)

E-4. And if you had a disagreement with the CRA about your [SME: business][TI: your clients' personal or business] taxes, how confident are you that the process would be conducted fairly?

Service statements

TIs were asked to provide their level of agreement on a scale of 1 to 10 for a series of service delivery statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

Nearly three quarters of respondents (74%) had a high level of agreement (scores of 8 – 10) that when contacting the CRA by telephone, they were able to get service in the official language of their choice. Roughly 3 in 5 TIs agreed that the CRA holds itself accountable for the written information it provides (60%), and that the CRA assumes businesses report their taxes accurately (59%). More than half of TIs agreed that they know how to access the tax benefits and credits their clients are entitled to (56%), feel well-informed about the services the CRA has to offer (55%), and that the CRA offers online services that meet their needs (54%).

The highest average agreement score among the service metrics was observed in the ability to get service in the official language of choice over the phone (8.4), with the lowest agreement level found in online services that meet their needs (7.4).

The following metrics received a high level of average agreement (scores of 8 – 10):

• Ability to get service in the official language of choice over the phone (8.4)

The remaining metrics received a moderate level of average agreement (scores of 4 – 7):

• Understanding of how to access tax benefits and credits for business (7.7)
• The CRA assumes businesses report their taxes accurately (7.6)
• The CRA holds itself accountable for the written information it provides (7.6)
• Feel well-informed about the services the CRA has to offer (7.4)
• The CRA offers online services that meet their needs (7.4)

Table 75. Perceptions of service

Base: (TIs) Split sample, service module, all respondents (n=403)

E-5. For each of the following statements, indicate to which extent you agree or disagree using a scale from 1 to 10, where 1 means "completely disagree" and 10 means "completely agree".

Additional relevant findings among various subgroups include the following:

• TIs operating for more than 10 years tended to provide higher average agreement scores for the following metrics compared to those operating for 10 years or less:
  • Service in the official language of your choice (8.7 vs 8.2)
  • Know how to access the tax benefits and credits (8.0 vs 7.5)
• Respondents operating in British Columbia (9.0) tended to provide higher average agreement scores for service in the official language of choice compared to those operating in Quebec (8.3) or Ontario (8.1).

Registered for online services

Canadian TIs were asked to specify whether they were currently registered with the CRA's Represent a Client secure tax portal. Nearly half of TIs (53%) made use of the CRA's Represent a Client service, while roughly 2 in 5 (40%) did not. More than 1 in 10 TIs (14%) were unsure or refused to answer whether they used the CRA's secure tax portal.

Table 76. Registration with the CRA's Represent a Client online service

Base: (TIs) Split sample, service module, all respondents (n=403)

E-6. Are you registered with the CRA's [SME: My Business Account][TI: Represent a Client] online service?

Relevant subgroup findings among TIs registering for the Represent a Client secure tax portal include the following:

• TIs operating in Quebec tended to be registered with the Represent a Client service compared to those operating in British Columbia (55% vs 34%).
• Those that reported contacting the CRA over the past 12 months tended to be registered with the Represent a Client service compared to those that had no contact (69% vs 29%).

Canadian TIs whose most recent contact with the CRA took place over the phone, were asked to describe why they did not use the Represent a Client secure tax portal. More than 1 in 3 respondents (34%) described access to information, with nearly 1 in 5 (16%) specifically mentioning the need for clarifications related to information that was received from the CRA. More than a quarter of TIs (28%) described the convenience of engaging with the CRA over the phone, while roughly a quarter (25%) described various perceptions of security or privacy concerns utilizing the online portal. Additional mentions included miscellaneous service needs (11%), or difficulties accessing the online portal (3%).

Table 77. Reason for contacting the CRA over the phone instead of using the Represent a Client online service

Base: (TIs) Split sample, service module, respondents who contacted the CRA over the phone (n=64)

E-7. You indicated earlier that your most recent contact was by telephone. What is the main reason you decided to call instead of using [SME: My Business Account][TI: Represent a Client]?

Use of and satisfaction with tax-related information on Canada.ca

TIs were asked to describe whether they had previously visited the Canada.ca website for tax-related information. Nearly 9 in 10 TIs (86%) reported visiting the site for tax information, while more than 1 in 10 (12%) did not.

Table 78. Previously visited the Canada.ca website for tax-related information

Base: (TIs) Split sample: service module, all respondents (n=403)

E-11. Have you ever visited the tax pages of the Canada.ca website to search for information on tax-related matters?

Those that reported being registered for the Represent a Client secure tax portal tended to have previously visited the Canada.ca website compared to those who were not registered (91% vs 82%).

TIs that had visited the Canada.ca website for tax-related information were asked to provide their level of agreement on a scale of 1 to 10 for a series of website metrics, with 1 being completely disagree and 10 being completely agree. More than 3 in 5 respondents (61%) had a high level of agreement (scores of 8 – 10) that the website provided the information that was needed. More than half of TIs agreed that the information provided was easy to understand (54%) and was easy to find (51%).

The highest average agreement score among the site metrics was observed in the ability to ultimately get the information that was needed (7.6), with the lowest agreement level for ease of finding the information (7.2).

Each metric received a moderate level of average agreement (scores of 4 – 7):

• The website provided the information that was needed (7.6)
• The information provided was easy to understand (7.4)
• It was easy to find the information (7.2)

Table 79. Perceptions of the Canada.ca website

Base: (TIs) Split sample: service module, respondents who have visited the Canada.ca website for tax-related information (n=348)

E-12. To what extent do you agree or disagree with the following statements about the tax pages of the Canada.ca website. For each one, please use a scale from 1 to 10, where 1 means you "completely disagree", and 10 means you "completely agree."

TIs operating in British Columbia tended to provide a higher average agreement score for ease of finding information compared to those in Quebec (7.7 vs 6.9)

Tax filing burden

TIs were asked to provide their level of agreement on a scale of 1 to 10 for a series of tax filing perception metrics, with 1 being completely disagree and 10 being completely agree. Nearly half of respondents had a high level of agreement (scores of 8 – 10) that the CRA takes their needs into account when developing products and services (49%), and those new products and services are in line with the realities of conducting business (47%). A similar high agreement level was observed for less time spent searching for information required to meet business tax obligations over the past year (45%).

The highest average agreement score among the tax filing metrics was observed for the CRA taking the needs of business into account when designing products and services (7.1), with the lowest agreement observed for spending less time searching for information (6.9).

Each metric received a moderate level of average agreement (scores of 4 – 7):

• The CRA takes the needs of businesses into account when developing new products and services (7.1)
• The CRA develops new products and services in line with the realities of conducting business (7.1)
• Less time spent searching for required information to meet business obligations (6.9)

Table 80. Perceptions of business tax filing process

Base: (TIs) Split sample: service module, all respondents (n=403)

EB-13. With respect to your [SME: business][TI: business clients], please indicate the extent to which you agree or disagree with the following statements.

Those who had contact with the CRA online over the past year provided higher average agreement scores for spending less time searching for information to meet their business clients' obligations compared to those who made contact over the phone (7.6 vs 6.6).

TIs were asked to rate the level of burden they had experienced while meeting their business tax obligations on a scale of 1 to 10, with 1 being not at all burdensome and 10 being extremely burdensome. More than 1 in 5 TIs (23%) provided a high-level burden score (scores of 8 – 10), while nearly half (49%) provided a moderate score (scores of 4 – 7). More than 1 in 5 respondents (22%) described a low-level burden score (scores of 1 – 3) while meeting their business tax obligations. This results in an average confidence score of 5.6, representing a neutral score.

Table 81. Perceived burden to meet business tax obligations

Base: (TIs) Split sample: service module, all respondents (n=403)

EB-14. On a scale of 1 to 10, how burdensome is it for [SME: your business to meet its tax filing obligations] [TI: you to meet your business client's tax filing obligations]?

TIs who had contact with the CRA over the past year tended to provide a higher average burden score compared to those who did not (6.0 vs 5.4).

Attitudes towards tax compliance

General population

Taxes and services received

Canadians were asked to specify whether the amount of money they pay in taxes is representative of the services received from the Canadian government. More than a quarter of respondents (28%) felt that they paid significantly too much compared to services received, while more than 1 in 5 (23%) felt that they paid somewhat too much. More than 2 in 5 Canadians (41%) felt that they paid the right amount, while only 5% felt that they paid too little.

Table 82. Level of taxes Canadians pay compared to the services received from governments

Base: (General population) Split sample: tax compliance module, all respondents (n=1,206)

F-5. Thinking about the level of taxes that Canadians pay compared to the services they receive from governments, do you feel that theypay too much, about the right amount, or too little in taxes?

Additional subgroup comparisons for taxes paid compared to services received include the following:

• Canadians living in Quebec more commonly described the level of taxes paid as significantly too much compared to those living in British Columbia (33% vs 22%).
• Men tended to feel that they paid significantly too much compared to women (34% vs 23%).
• Those with a high school (31%), trade school or college (35%) education tended to feel that they paid significantly too much compared to those with a university education (22%).
• Canadians with a household income of $40,000 to under $80,000 (36%) felt that they paid significantly too much compared to those earning less than $40,000 (25%) or $80,000 to under $150,000 (22%).
• Respondents that rated the CRA's overall performance as poor (scores of 1 – 3) (66%) tended to feel that they paid significantly too much compared to those with a neutral (scores of 4 – 7) (29%) or good (scores of 8 – 10) (19%) overall performance score.

Perceptions of tax cheating

Canadians were asked to rate the likelihood that tax cheaters would be caught by the CRA on a scale of 1 to 10, with 1 being very unlikely and 10 being very likely. Nearly a quarter of respondents (24%) provided a high likelihood score (scores of 8 – 10), while nearly half (49%) provided a moderate score (scores of 4 – 7). Nearly 1 in 5 respondents (19%) described a low likelihood (scores of 1 – 3) of tax cheaters being caught in Canada. This results in an average likelihood score of 5.7, representing a neutral score.

Table 83. Perceived likelihood of tax cheaters getting caught in Canada

Base: (General population) Split sample: tax compliance module, all respondents (n=1,206)

F-3. On a scale of 1 to 10, where 1 means "very unlikely" and 10 means "very likely", how likely do you think it is for Canadians who cheat on their income taxes to get caught?

Relevant subgroup findings for likelihood of catching tax cheaters include the following:

• Canadians who rated the CRA's overall performance score as good (scores of 8 – 10) (6.1) tended to provide a higher average likelihood score compared to those scoring overall performance as neutral (scores of 4 – 7) (5.4), or poor (scores of 1 – 3) (4.9).
• Those living in Quebec (6.0) tended to provide a higher average likelihood score compared to those living in Ontario (5.5) or British Columbia (5.4).
• Canadians with a high school (6.3), trade school or college (5.8) education scored likelihood higher on average compared to those with a university education (5.2).
• Respondents who received assistance filing their income taxes tended to score likelihood higher on average compared to those who filed on their own (5.8 vs 5.4).
• Those earning less than $40,000 (6.2) more commonly scored higher on average compared to those earning $80,000 to $150,000 (5.3) or $150,000 or more (5.4).

Canadians were asked to provide their level of agreement on a scale of 1 to 10 for a series of tax cheating statements, with 1 being completely disagree and 10 being completely agree.

More than 2 in 3 respondents (67%) had a high level of agreement (scores of 8 – 10) that income tax cheating reduces money available for essential services, while nearly 2 in 3 (63%) highly agreed that rich people have an easier time cheating taxes compared to middle class Canadians. Half of respondents (50%) strongly agreed that the CRA targets middle class Canadians, turning a blind eye to rich taxpayers and corporations.

More than 1 in 3 Canadians strongly agreed that the CRA should publish a list of people found guilty of tax offences (35%), and that penalties are effective at discouraging future tax cheating (34%). More than a quarter (29%) strongly agreed that the CRA would never find out about income received in cash that is not declared. Less than 1 in 5 (18%) strongly agreed that it is acceptable for people to pay cash to avoid paying GST or HST, while more than 1 in 10 (14%) strongly felt it is okay for people not to declare income received in cash.

The highest average agreement score among tax cheating metrics was that income tax cheating reduces money available for essential services (7.9), with the lowest agreement level that it is okay for people not to declare income received in cash (3.6).

The following metrics received a moderate level of average agreement (scores of 4 – 7):

• Income tax cheating reduces money available for essential services (7.9)
• Rich people have an easier time tax cheating than middle class Canadians (7.9)
• The CRA targets middle class Canadians, turning a blind eye to rich taxpayers and corporations (7.1)
• Penalties are effective at discouraging future tax cheating (6.0)
• The CRA would never find out about income received in cash that is not declared (5.8)
• The CRA should publish a list of people found guilty of tax offences (5.5)
• It is acceptable for people to pay cash to avoid paying GST or HST (4.2)

Table 84. Perceptions of tax cheating

Base: (General population) Split sample: tax compliance module, all respondents (n=1,206)