Final Report
Prepared for the Canada Revenue Agency
Supplier Name: Environics Research
Contract Number: 46637-238256/001/CY
Contract Value: $98,672.39 (including HST)
Award Date: 2022-03-24
Delivery Date: 2022-08-18
Registration Number: POR 141-21
For more information on this report, please contact Canada Revenue Agency at: cra-arc.media@cra-arc.gc.ca
Ce rapport est aussi disponible en Français.
Public attitudes towards tax avoidance and evasion conducted by High Net Worth Individuals (HNWI)
Prepared for Canada Revenue Agency
Supplier name: Environics Research
September 2022
The Canada Revenue Agency (CRA) commissioned Environics Research to conduct a quantitative telephone (CATI) survey of 1,600 Canadians, 18 years of age and over to explore Canadian public attitudes on the perceived prevalence of non-compliance among high net worth individuals and related entities in the Canadian context and perceptions around the possible consequences involved.
Cette publication est aussi disponible en français sous le titre : Attitudes du public à l’égard de l’évitement fiscal et de l’évasion fiscale des particuliers fortunés.
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
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Catalogue Number: Rv4-162/1-2023E-PDF
International Standard Book Number (ISBN): 978-0-660-46059-8
Related publications (registration number: POR 141-21)
Catalogue Number: Rv4-162/1-2023F-PDF (Final report, French)
ISBN: 978-0-660-46061-1
© His Majesty the King in Right of Canada, as represented by the Minister of the Canada Revenue Agency, 2022.
Canada has one of the highest voluntary tax compliance rates in the world, but despite this there is a segment of high net worth individuals who use various strategies of tax avoidance and evasion to avoid paying what they owe. (NB: “Tax avoidance” is when someone dodges paying their taxes through schemes that may be technically legal but that push the limits of the law and could still lead to legal trouble. “Tax evasion” is when someone illegally hides income or assets or lies to deliberately avoid paying taxes. Tax evasion can lead to fines or even jail time.)
One of the core mandates of the Canada Revenue Agency (CRA) is ensuring that people and businesses appropriately report and pay the taxes that they owe. The CRA sought to better understand Canadian public perception of tax avoidance and evasion among HNWIs and related entities in the Canadian context, awareness of possible consequences, perceptions of the CRA’s effectiveness in addressing tax avoidance and evasion, and awareness and likelihood to participate in the Offshore Tax Informant Program. The results of the research will serve as baseline indicators, which can allow for measuring the impact of efforts under the High Net Worth Compliance Directorate’s 2022-2023 Strategic Plan.
Perception of prevalence and impact of tax avoidance and evasion
CRA performance when it comes to High Net Worth Individuals (HNWIs)
Offshore Tax Informant Program (OTIP)
Awareness of penalties and consequences
Environics Research conducted a quantitative computer assisted telephone interview (CATI) survey of 1,601 Canadians, 18 years of age and over. The telephone survey was a probability sample.
Region | Actual share of population (Census 2021) | Unweighted Sample | Margin of Error* |
---|---|---|---|
Atlantic Canada | 7% | 160 | +/- 7.7 |
Quebec | 23% | 401 | +/- 4.9 |
Ontario/Nunavut | 38% | 480 | +/- 4.5 |
Prairies/NWT | 18% | 320 | +/- 5.5 |
B.C./Yukon | 14% | 240 | +/- 6.3 |
CANADA | 100% | 1,601 | +/- 2.4 |
* In percentage points, at the 95% confidence level
More information about the methodology for this survey is included in Appendix A.
The cost of this research was $98,672.39 (HST included).
I hereby certify as a senior officer of Environics that the deliverables fully comply with the Government of Canada political neutrality requirements outlined in the Communications Policy of the Government of Canada, and Procedures for Planning and Contracting Public Opinion Research. Specifically, the deliverables do not include information on electoral voting intentions, political party preferences, standings with the electorate, or ratings of the performance of a political party or its leaders.
Derek Leebosh
Vice President, Corporate and Public Affairs
Environics Research Group
derek.leebosh@environics.ca
416-820-1963
Canada has one of the highest voluntary tax compliance rates in the world, but despite this there is a segment of high net worth individuals who use various strategies of tax avoidance and evasion to avoid paying what they owe. (NB: “Tax avoidance” is when someone dodges paying their taxes through schemes that may be technically legal but that push the limits of the law and could still lead to legal trouble. “Tax evasion” is when someone illegally hides income or assets or lies to deliberately avoid paying taxes. Tax evasion can lead to fines or even jail time.) This deprives Canadian governments of critical revenue sources that help fund essential programs and services such as health care, childcare, education and infrastructure.
Past surveys have indicated a low degree of public awareness of the CRA’s High Net Worth (HNW) individual compliance activities and in recent years there has been criticism of the CRA for not doing enough to address tax avoidance amongst the HNW population. The issue of tax avoidance and evasion within the high wealth population has been amplified more recently by media coverage of such issues as the Pandora, Panama, Paradise, and Bahamas Papers which has given the public a window into the tax behaviours of wealthy, and sometimes high profile, individuals who are using tax havens to avoid paying their fair share of taxes. In addition, the COVID-19 pandemic has also shone a more critical light on wealthy taxpayers and has highlighted the inequities between the rich and the poor both within countries and across borders. It has also shown how international tax avoidance and evasion by HNW individuals has accelerated, further depriving governments of needed revenues.
The CRA sought to explore Canadian public attitudes on the perceived prevalence of non-compliance among HNWIs and related entities in the Canadian context and perceptions around the possible consequences involved. This research project directly supports the Government of Canada priority to strengthen the work of the CRA to combat aggressive tax planning, tax avoidance and tax evasion that allows the wealthiest to avoid paying the taxes that they owe. It will also support the Corporate Business Plan priorities of maintaining fairness in Canada's tax and benefits administration and fostering an innovative and data-driven organization. The results of the research will serve as baseline indicators, which can allow for measuring the impact of efforts under the High Net Worth Compliance Directorate’s 2022-2023 Strategic Plan.
The research objectives are to explore the following topics:
Note: Some columns and rows may not add to 100% due to rounding or multiple mentions. Any base sizes not indicated are total sample.
Canadians are divided as to whether tax evasion, which involves deliberately and illegally hiding income or information to pay less tax, by the wealthy has become more of a problem over the past couple of years or has stayed the same.
Four in ten Canadians (42%) think tax evasion by the wealthy has become more of a problem in the past couple of years; half think it has remained about the same as before (45%) or has improved (3%).
Problem level | Total (n=1,601) |
---|---|
More of a problem | 42% |
Less of a problem | 3% |
Has remained about the same as before | 45% |
Never has been a problem | <1% |
Not sure | 9% |
Those most likely to think tax evasion has become more of a problem include those aged 55 and over (48%), Quebecers (47%) and those with a high school education or less (47%). Those least likely to think this has become more of a problem include those aged 18-34 (35%), those with a household income of $150K or higher (37%) and those with a post-graduate degree (32%).
There are three main problems caused by HNWI tax avoidance and evasion according to Canadians: that it is unfair, that it causes others to pay higher taxes and that it causes a loss of revenue for governments.
When asked about their thoughts on why tax avoidance and evasion is a problem, Canadians responded that they are mostly concerned with the fact that it is unfair, with one-quarter (24%) feeling this way. One-fifth each believe it is a problem because the rest of Canadians end up paying higher taxes (22%) and the government faces a loss of revenue (21%). Just six percent feel tax avoidance/evasion is not a problem.
Problems mentioned | Total (n=1,601) |
---|---|
It is unfair | 24% |
The rest of us pay higher taxes | 22% |
Loss of revenue for governments | 21% |
It is illegal | 11% |
Causes spending and service cuts | 8% |
It is immoral/unethical | 8% |
Affects economy / government/social benefits | 6% |
Affects the poor / lower & middle class/creates divide between classes | 5% |
It's a problem (unspecified) | 4% |
Owe it to society/community / country / citizens | 4% |
Lax legal system/legislation | 2% |
Less accountability on the wealthy / Rich get away with it | 2% |
Other | 4% |
It is not a problem | 6% |
Don’t know | 9% |
There is a relatively low demographic or regional variation in the reasons why Canadians feel that tax avoidance/evasion by the wealthy is a problem. Atlantic Canadians are somewhat more likely to mention that it is unfair (30%) and that it means a loss of revenue for governments (30%). Quebecers are less likely than other Canadians to feel that the problem is that it causes the rest of us to pay higher taxes (13%) or that it causes a loss of revenue (16%).
Half of Canadians think the CRA does an excellent or good job at ensuring individuals pay the taxes they owe; just one-quarter rate it as doing a good or excellent job of making wealthy Canadians and large corporations pay the taxes they owe.
Half of Canadians (51%) believe the CRA does an excellent or good job at making sure individuals pay the taxes they owe. They give the CRA much lower ratings when it comes to making sure wealthy Canadians (26%) or big companies pay their fair share of taxes (25%). It is notable that one-third of Canadians give the CRA a poor rating on these two attributes.
Rating | NET: Excellent/ Good | Excellent | Good | NET: Just Satisfactory/ Poor | Just Satisfactory | Poor | Not sure |
---|---|---|---|---|---|---|---|
Making sure individuals pay the taxes they owe |
51% | 12% | 39% | 38% | 26% | 11% | 11% |
Making sure that wealthy Canadians pay their fair share of taxes |
26% | 5% | 21% | 59% | 25% | 34% | 15% |
Making sure big companies pay the taxes they owe |
25% | 4% | 21% | 57% | 25% | 32% | 17% |
Albertans tend to give the CRA higher ratings when it comes to ensuring that wealthy Canadians pay their fair share of taxes (35% good/excellent) and that corporations pay what they owe (33%), as are those aged 18-34 (33% each).
Those with full-time employment are more likely to say the CRA does a good or excellent job of making sure individuals (54%) and large companies (27%) pay what they owe compared to retirees (45% and 19%, respectively). It is notable that those with household incomes over $150,000/year give the CRA about the same rating on the job it does of making wealthy Canadians pay their fair share of taxes.
Canadians overwhelmingly agree that the CRA needs to pursue wealthy tax avoiders/evaders and close loopholes, even though most also agree that the wealthy will always find a way to avoid paying their fair share of taxes.
Nine in ten agree that the CRA needs to pursue wealthy tax avoiders and evaders and eliminate the tax loopholes they use (90%); eight in ten agree their tax avoidance and evasion leads to higher taxes for everyone else (82%); three-quarters agree at least to some extent that the wealthy will always find a way to avoid paying their fair share of taxes (74%); and most (54%) disagree with the notion that there is nothing wrong with wealthy people finding legal ways to pay as little tax as possible.
Agreement with statements | NET Agree | Strongly agree | Somewhat agree | Somewhat disagree | Strongly disagree | Not sure |
---|---|---|---|---|---|---|
The CRA needs to pursue wealthy tax avoiders and evaders and eliminate the tax loopholes they use |
90% | 67% | 23% | 5% | 3% | 3% |
Tax avoidance and evasion by the wealthy leads to higher taxes for everyone else |
82% | 58% | 24% | 8% | 5% | 5% |
No matter what the CRA does, the wealthy will always find a way to avoid paying their fair share of taxes |
74% | 37% | 37% | 12% | 9% | 5% |
There is nothing wrong with wealthy people finding legal ways to pay as little tax as possible |
43% | 19% | 24% | 18% | 36% | 2% |
Canadians aged 65 and older are more likely than those aged 18-34 to strongly agree with several statements: that the CRA needs to pursue wealthy tax avoiders/evaders and eliminate loopholes (73% vs. 58%); that tax avoidance/evasion by the wealthy leads to higher taxes for everyone else (65% vs. 44%); and that no matter what, the wealthy will always find a way to avoid paying their fair share (43% vs. 27%).
Men (50%) and those with household incomes of $150K or higher (58%) are more likely than women (38%) and those with household incomes of less than $40k (38%) to agree that there is nothing wrong with wealthy people finding legal ways to pay as little as possible.
Those with post-graduate degrees are less likely than those with high school education or less (78% compared to 68%) to believe that no matter what the CRA does, wealthy people will always find a way to avoid paying their fair share of taxes.
Hearing about the CRA’s specific efforts to reduce tax avoidance and evasion by the wealthy has a positive impact on overall perceptions of the job the CRA is doing.
To a majority of Canadians, the CRA identifying and taking action on a multi-million-dollar scheme (57%) and developing new technologies for auditors (55%) has the most positive impact on their opinions of the organization’s efforts. Just under half feel the CRA building new techniques to identify tax avoiders/evaders (49%), ensuring wealthy taxpayers follow the rules (48%), and hiring new auditors to have more of an impact.
Effort impacts | NET: More impact (4-5) |
Extremely positive impact (5) |
4 | 3 | 2 | No impact at all (1) |
Negative impact |
Not sure |
---|---|---|---|---|---|---|---|---|
The CRA identified a multi-million-dollar tax scheme and took action against the organizer and 35 participants |
57% | 34% | 24% | 21% | 7% | 7% | <1% | 8% |
The CRA has developed new technology to help their auditors manage large amounts of data |
57% | 27% | 27% | 23% | 8% | 7% | <1% | 7% |
The CRA has built new techniques to help identify taxpayers that may be avoiding or evading taxes |
49% | 24% | 25% | 27% | 10% | 7% | <1% | 7% |
The CRA is taking action to make sure a wealthy taxpayer respects the rules |
48% | 27% | 21% | 26% | 11% | 11% | <1% | 4% |
The CRA has hired 100 new auditors |
45% | 23% | 22% | 28% | 10% | 10% | <1% | 7% |
British Columbians (68%) more than Ontarians (55%) and Quebecers (53%) are most positively impacted by the fact that the CRA identified a multi-million-dollar tax scheme.
Quebecers find most efforts had more of an impact on their perceptions than those living in other provinces, particularly efforts related to new technologies (61% vs. 54%) and techniques (57% vs. 47%), ensuring wealthy taxpayers follow the rules (55% vs. 46%), and hiring new auditors (52% vs. 43%).
Developing technologies for auditors is more impactful for those aged 18-34 (60%) than those over 55 (50%).
Building new techniques for identifying tax avoiders/evaders has more of an impact for women (53%) than men (46%), and less of an impact for people making between $100-150K (42%). Similarly, Canadians with university (55%) or post-graduate (54%) education find this to have more of an impact than those with a high school education (45%).
The majority of Canadians believe the CRA is making too little effort in detecting tax evasion , the deliberate and illegal hiding of income or information to pay less tax, by the wealthy.
Just over half say the CRA is putting too little effort into detecting tax evasion by the wealthy (53%), three in ten say CRA is putting the right amount of effort into this (29%). Only five percent believe the CRA is doing too much.
ELevel of effort | Total (n=1,601) |
---|---|
Too much effort | 5% |
Too little effort | 53% |
About the right amount of effort | 29% |
Depends (e.g., on business vs. personal taxpayers) | 1% |
Don’t know/Refused | 12% |
Those most likely to think the CRA is putting too little effort into detecting tax evasion by the wealthy include Quebecers (61%), British Columbians (57%) and those over the age of 55 (61%). In contrast, this sentiment is lower among Albertans (43%), residents of Manitoba and Saskatchewan (46%) and 18 to 34 year olds (43%). It is also notable that 65 percent of those who speak French at home think the CRA is making too little effort, compared to 53 percent of English speakers and just 34 percent of those who speak other languages at home.
There is low awareness of the OTIP with one-in-ten of Canadians saying they had heard of it before the survey.
The CRA has an Offshore Tax Informant Program (OTIP), which offers financial rewards to those who provide information on major international tax non-compliance that leads to the collection of at least $100,000 in federal taxes owing. The identity and confidentiality of informants is protected. One-in-ten Canadians (11%) say they were aware of the OTIP before the survey. Nine in ten (88%) were not previously aware of it.
If aware of the OTIP | Total (n=1,601) |
---|---|
Yes | 11% |
No | 88% |
Not sure | 1% |
Awareness of the OTIP is consistently low across all demographic and regional segments. Awareness is somewhat higher among men (15%) and those 65 and over (20%) and somewhat lower among women (8%) and those aged 18 to 34 (7%).
Just under six in ten Canadians say they would be at least somewhat comfortable coming forward to the OTIP if they had information.
Fifty-eight percent of Canadians say they would feel very (22%) or somewhat (36%) comfortable coming forward if they had information on someone involved in major offshore tax evasion, while 37 percent would be very (16%) or somewhat (22%) uncomfortable.
Level of comfort in coming forward | Total (n=1,601) |
---|---|
NET comfortable | 58% |
Very comfortable | 22% |
Somewhat comfortable | 36% |
NET uncomfortable | 37% |
Somewhat uncomfortable | 22% |
Very uncomfortable | 16% |
Not sure | 5% |
Among people who say they were aware of the OTIP before the survey, 62 percent say they would be comfortable coming forward, compared to 58 percent among those who were not aware of it.
Fear of retribution is the main reason for being uncomfortable about coming forward to the OTIP.
The main reason some people would be uncomfortable coming forward to the OTIP is fear of retribution (31%); others mention feeling it is none of their business (14%), not knowing all the facts (12%), not wanting to be a “snitch” (11%) or feeling it would be too much trouble (10%).
Reasons for not coming forward to OTIP | Those uncomfortable with coming forward (SUBSAMPLE n=602) |
---|---|
Fear of retribution from the person informed on | 31% |
None of my business | 14% |
Might not know all the facts | 12% |
I am not a tattle/snitch | 11% |
Too much trouble | 10% |
Depends on the situation / person (general) | 5% |
Don't know if identity will be hidden / Confidentiality issue | 5% |
Don't know the procedure / how the system works | 4% |
Don't trust the system / CRA / government | 4% |
Not comfortable with it / Don't want to do it | 4% |
It’s the government's job | 3% |
It’s of no use / Will not make a difference | 2% |
Could cause the CRA to come after me | 1% |
Other | 7% |
Not sure | 6% |
Quebecers (22%) are much less likely to choose fear of retribution as a reason compared to British Columbians (37%), Ontarians (35%), and Atlantic Canadians (37%). Fear of retribution is also higher among women (34% compared to 27% of men).
Canadians would be most likely to come forward to the CRA with information about an offshore tax evasion scheme by a large corporation and least likely to do so in the case of a middle class person.
About half of Canadians would be more likely to come forward with offshore tax evasion information if done by a large corporation (52%) or by an accountant (47%) and just over four in ten would also be more likely to inform on a wealthy person (43%). In contrast, just 22 percent would be more likely to come forward with information about a middle-class person and one quarter (25%) would be less likely to do so.
Likelihood of coming forward to report: | More likely | Less likely | Make no difference | Would never come forward at all |
Not sure |
---|---|---|---|---|---|
A large corporation | 52% | 7% | 34% | 2% | 4% |
An accountant and/or financial advisor | 47% | 7% | 38% | 2% | 4% |
A wealthy person | 43% | 8% | 42% | 2% | 4% |
A middle-class person | 22% | 25% | 46% | 3% | 4% |
Canadians with household incomes below $40K (50%) are more inclined to inform on a wealthy person than those with incomes above $150K (36%).
Half think wealthier people who evade taxes should face heavier penalties than those with middle or lower incomes.
Half of Canadians (50%) believe wealthier people who avoid or evade their taxes should face heavier penalties. Four in ten (38%) feel that everyone should face the same penalty regardless of income. An additional ten percent say it should depend on the amount of tax involved.
Level of penalty | Total (n=1,601) |
---|---|
Wealthy people should face heavier penalties | 50% |
Everyone should face the same penalties | 38% |
Depends on how much tax is involved | 10% |
Not sure | 3% |
Fifty-eight percent of people who think tax evasion by the wealthy is becoming more of a problem also think wealthy tax evaders should face stiffer penalties than others.
It should also be noted that response to this question is consistent across all income brackets. Those in the highest income bracket in this study with annual household incomes over $150,000 are just as likely as those with the lower household incomes to believe that wealthy people should face heavier penalties for tax evasion or avoidance.
Most feel that financial advisors who help wealthier people avoid taxes should face the same penalties as their clients. One-third feel they should face heavier penalties.
A majority of Canadians (54%) feel that financial advisors who help their wealthy clients exploit the law to evade taxes should face the same penalties as their clients; one-third (35%) think they should face heavier penalties and just five percent think they should face lighter penalties.
Level of penalty | Total (n=1,601) |
---|---|
The same penalties as their clients | 54% |
Heavier penalties than their clients | 35% |
Lighter penalties than their clients | 5% |
No penalties | 1% |
Only the advisors should face penalties, not their clients | <1% |
Not sure/Refused | 4% |
Forty-one percent of those who think tax evasion is getting worse also think financial advisors should face heavier penalties than their clients.
There is no significant variation by income bracket in response to this question. Those in the highest income bracket in this study with annual household incomes over $150,000 are just as likely as those with lower incomes to believe that professional financial advisers should face the same penalties as their clients.
Per the Statement of Work (SOW), the research consisted of a telephone survey of adult Canadians in the 10 provinces.
Sample design and weighting
The qualifying population for this research was Canadians aged 18 and over. Targets were set to ensure a distribution of interviews across the country and for age and gender. The telephone survey was a probability sample utilizing industry standard RDD techniques; the margin of sampling error on the total of n=1,601 telephone interviews is ±2.4 at the 95% confidence interval.
Interviews by jurisdiction | Total | BC/YK | Prairies/NT | Ontario/NV | Quebec | Atlantic |
---|---|---|---|---|---|---|
# of completed interviews | 1,601 | 240 | 320 | 480 | 401 | 160 |
% of completed interviews | 100% | 14% | 18% | 38% | 23% | 8% |
% of Canadian population | 100% | 14% | 18% | 39% | 23% | 7% |
Margin of sampling error at 95% confidence interval |
+/- 2.4 | +/- 6.3 | +/- 5.5 | +/- 4.5 | +/- 4.9 | +/- 7.7 |
The data were weighted based on available census data to ensure the overall results are proportionate to the population on relevant dimensions for province, age and gender.
Questionnaire design
Environics designed a questionnaire in consultation with Canada Revenue Agency to ensure its research objectives were met. Upon approval of the English questionnaire, CRA arranged for the questionnaire to be translated into French.
The study was fielded via Elemental Data Collection Inc. (EDCI). EDCI data analysts programmed the questionnaires, then performed thorough testing to ensure accuracy in set-up and data collection. This validation ensured that the data entry process conformed to the surveys’ basic logic. The data collection system handles quotas and questionnaire completion (skip patterns, branching, and valid ranges).
Prior to fieldwork, a pretest was conducted with 23 Canadians (12 English, on June 1, 11 French, on June 4). Standard government-accepted probing questions on comprehension and appropriateness of language were asked at the end of each pretest interview, and CRA was given the pre-test results for review prior to full launch. The questionnaire averaged 18.5 minutes to deliver by telephone. CRA provided information on questions that could be removed and the study was tested again for length with 10 additional respondents, with the new average length coming in at 15 minutes. The final survey questionnaire is included in Appendix B.
Survey administration
The telephone survey was conducted from June 12 to July 11, 2022. The final average survey length was 14.5 minutes.
Environics assumed overall responsibility for all aspects of the survey fieldwork. The survey was conducted according to the following steps:
For this assignment, the telephone survey was subcontracted to Elemental Data Collection Inc. (EDCI), a field house located in Ottawa, Ontario. EDCI uses state of the art Computer Aided Telephone Interviewing (CATI) technology. Field supervisors monitored the calls at all times to ensure accurate interviewing and recording of responses. A minimum of ten percent of each interviewer’s work was unobtrusively monitored for quality control in accordance with government and industry standards. All respondents were offered the opportunity to complete the survey in their official language of choice.
All research work was conducted according to best practices in the industry, such as the Standards for the Conduct of Government of Canada Public Opinion Research – Telephone Surveys (https://www.tpsgc-pwgsc.gc.ca/rop-por/telephone-eng.html), as well as applicable federal legislation (Personal Information Protection and Electronic Documents Act, or PIPEDA). Environics is a founding member of the Canadian Research Insights Council (CRIC) and registered the survey with CRIC’s Research Verification System, which permits the public to verify a survey call, inform themselves about the industry and/or register a complaint. For more information about CRIC: https://www.canadianresearchinsightscouncil.ca/.
Data coding and tabulation
Following data collection and prior to analysis, data analysts performed a data-cleaning and validation process, in accordance with the highest industry standards. Open-ended question data were coded and Environics designed banner tables in consultation with the project authority. Data tables were submitted in CSV format.
The data from this survey are statistically weighted to ensure the sample is as representative of this population as possible according to the most recently available Census information (age, gender and region).
Completion results
The completion results for survey are presented in the following table.
Disposition | N | Landline | Cell |
---|---|---|---|
Total numbers attempted | 111,921 | 34,037 | 80,884 |
Out-of-scope - Invalid | 48,295 | 10,559 | 37,736 |
Unresolved (U) | 50,939 | 15,155 | 35,784 |
No answer/Answering machine | 50,939 | 15,155 | 35,784 |
In-scope - Non-responding (IS) | 1,680 | 918 | 762 |
Language barrier | 276 | 139 | 137 |
Incapable of completing (ill/deceased) | 168 | 126 | 42 |
Callback (Respondent not available) | 653 | 653 | 583 |
Total Asked | 14,007 | 7,405 | 6,602 |
Refusal | 11,972 | 6,357 | 5,615 |
Termination | 365 | 117 | 248 |
In-scope - Responding units (R) | 1,679 | 931 | 748 |
Completed Interview | 1,601 | 922 | 679 |
NQ - Quota Full | 24 | 9 | 15 |
NQ - Under 18 years of age | 45 | 0 | 45 |
NQ - Refused region | 9 | 0 | 9 |
Response Rate (R/U+Total Asked+IS) | 3% | 4% | 2% |
Incidence | 96.78 | 100.00 | 92.78 |
Respondent profile
Variable | Total sample % |
---|---|
Age | |
18-34 | 27 |
35-44 | 17 |
45-54 | 18 |
55-64 | 17 |
65+ | 21 |
Gender | |
Female | 51 |
Male | 48 |
Other | <1% |
Education | |
High school or less | 28 |
Apprentice/college/some university | 30 |
University graduate/post-graduate | 28 |
Total annual household income | |
Under $40,000 | 19 |
$40,000-<$60,000 | 12 |
$60,000-<$100,000 | 21 |
$100,000-<$150,000 | 17 |
$150,000 or more | 15 |
Prefer not to say | 16 |
Language spoke most at home | |
English | 71 |
French | 22 |
Other | 10 |
Non-response bias analysis
The table below presents a profile of the final sample, compared to the actual population of Canada (2016 Census information). As is the case with most surveys, the final sample underrepresents those with high school or less education, which is a typical pattern for public opinion surveys in Canada (e.g., those with more education are more likely to respond to public opinion surveys).
Profile | Sample* | Canada (2016 Census) |
---|---|---|
Gender (18+) α | ||
Male | 50% | 49% |
Female | 50% | 51% |
Age | ||
18-34 | 27% | 29% |
35-54 | 34% | 24% |
55-64 | 17% | 26% |
65+ | 21% | 21% |
Education level β | ||
High school diploma or less | 28% | 35% |
Trades/college/post sec no degree | 34% | 36% |
University degree | 38% | 29% |
* Data are unweighted and percentaged on those giving a response to each demographic question.
α Less than one percent of respondents either volunteered that they had an “other” gender identity (n = 7) or opted not to answer this question (n = 8)
β Actual Census categories differ from those used in this survey and have been recalculated to correspond. Statistics Canada figures for education are for Canadians aged 25 to 64 years.
Revenue Agency
Public attitudes towards tax avoidance and evasion
conducted by High Net Worth Individuals (HNWI)
FINAL Questionnaire
Hello/Bonjour, my name is _________ and I am calling from Environics on behalf of the Government of Canada. We are conducting a survey of attitudes and opinions of Canadians 18 years of age and over related to the fairness of Canada’s tax system. Would you prefer that I continue in English or French? Préférez-vous continuer en français ou en anglais ? (IF NEEDED: Je vous remercie. Quelqu'un vous rappellera bientôt pour mener le sondage en français.)
English 1
Français 2
The survey takes about 15 minutes, and your responses will be kept entirely confidential and anonymous. If at any time during the survey you would prefer not to answer a specific question, you are allowed to do so.
Your decision to participate is voluntary. This call may be monitored or recorded for quality control purposes. The information provided will be administered according to the requirements of the Privacy Act.
IF ASKED: If you want to validate the authenticity of the survey, it is registered with the Canadian Research Insights Council’s survey verification service as survey code # [20220531-EL450]
IF NEEDED: If you have any questions regarding this survey or would like to verify the legitimacy of this research, you can contact Mike Way at (613) 236-6941 or visit canada.ca/por-cra.
IF LANDLINE SAMPLE: May I please speak with the person in your household who is 18 years of age or older and who has had the most recent birthday? Would that be you? [IF THAT PERSON IS NOT AVAILABLE ARRANGE CALLBACK]
IF CELLPHONE SAMPLE ASK: Are you at least 18 years old?
ASK ALL CELLPHONE RESPONDENTS
A. Are you in a safe place to talk – for example not operating a motor vehicle?
Yes [RE-INTRODUCE YOURSELF, IF NECESSARY]
No [ARRANGE CALLBACK DATE/TIME]
B. At home, do you have a traditional telephone line other than a cell phone?
CHECK AGAINST QUOTA
No CHECK AGAINST QUOTA
[IF LANDLINE RECORD REGION FROM SAMPLE]
[IF CELL PHONE SAMPLE ASK]
Is there a reason that prevents you from answering this survey by phone?
IF REASON IS DISABILITY, OFFER ALTERNATE FORMAT (ONLINE QUESTIONNAIRE OR PDF VIA EMAIL), WHERE APPROPRIATE. IF ACCEPTED, TAKE RESPONDENT EMAIL ADDRESS]
C. In which province or territory do you live?
DO NOT READ LIST | |
---|---|
Newfoundland and Labrador | 1 |
Prince Edward Island | 2 |
Nova Scotia | 3 |
New Brunswick | 4 |
Quebec | 5 |
Ontario | 6 |
Manitoba | 7 |
Saskatchewan | 8 |
Alberta | 9 |
British Columbia | 10 |
Yukon | 11 |
Northwest Territories | 12 |
Nunavut | 13 |
ASK ALL
D. What is your gender?
DO NOT READ | |
---|---|
Female | 1 |
Male | 2 |
Other | 3 |
Prefer not to answer | 99 |
E. In what year were you born?
(RECORD YEAR - XXXX) 9999 – DO NOT READ: Don’t know/Refused
[IF RESPONDENT PREFERS NOT TO PROVIDE A PRECISE BIRTH YEAR, ASK:]
F. Would you be willing to tell me in which of the following age categories you belong?
READ LIST | |
---|---|
18 to 34 | 1 |
35 to 44 | 2 |
45 to 54 | 3 |
55 to 64 | 4 |
OR 65 or older? | 5 |
[DO NOT READ] not to answer | 99 |
PERCEPTIONS OF PREVALENCE OF TAX AVOIDANCE AND EVASION.
Today I would like to ask you some questions about taxation in Canada. As you may know, the Canada Revenue Agency, or CRA, is the agency of the federal government responsible for such things as:
[READ OUTSIDE OF QUEBEC: the collection of income tax, administration of the GST (or goods and services tax), and the Canada child benefit program]
[READ IN QUEBEC ONLY: the collection of federal income tax and the Canada child benefit program]
The CRA does not set the actual tax rates. As the Government’s revenue service, it administers tax law by delivering benefit programs and tax credits, as well as collecting taxes from those who do not pay what they owe on time.
I am now going to ask you some questions about your views on tax avoidance and tax evasion. Please note that your answers will be used for data collection purposes only.
Tax avoidance is when someone dodges paying their taxes through schemes that may be technically legal but that push the limits of the law and could still lead to legal trouble.
Tax evasion is when someone illegally hides income or assets or lies to deliberately avoid paying taxes. Tax evasion can lead to fines or even jail time.
2. When wealthy individuals take part in tax avoidance and tax evasion activities, how is it a problem, if at all?
DO NOT READ – DO NOT PROBE FOR ADDITIONAL MENTIONS BUT ACCEPT ANY THAT APPLY. | ||
---|---|---|
The rest of us pay higher taxes 1 | 1 | |
Loss of revenue for governments | 2 | |
Causes spending and service cuts | 3 | |
It Is immoral/unethical | 4 | |
It Is illegal | 5 | |
It Is unfair | 6 | |
It Is not a problem | 97 | SINGLE MENTION |
Other (SPECIFY)_________________ | 98 | |
Don’t know | 99 | SINGLE MENTION |
3. Would you say that the CRA does an excellent, good, just satisfactory or poor job in each of the following areas?
RANDOMIZE - REPEAT SCALE AS NEEDED
Excellent | 1 |
Good | 2 |
Just satisfactory | 3 |
Poor | 4 |
VOLUNTEERED - DO NOT READ | |
Not sure | 99 |
4. Do you strongly agree, somewhat agree, somewhat disagree or strongly disagree with each of the following statements?
RANDOMIZE - REPEAT SCALE AS NEEDED
Strongly agree | 1 |
Somewhat agree | 2 |
Somewhat disagree | 3 |
Strongly disagree | 4 |
VOLUNTEERED - DO NOT READ | |
Not sure | 99 |
5. I’m going to read you a list of things the CRA is doing to try to reduce tax avoidance and evasion by the wealthy. What impact does hearing each have on your opinion of the job the CRA is doing? Please use a scale of 1 to 5 where “1” means it has no impact at all and “5” means it has an extremely positive impact.
RANDOMIZE - REPEAT SCALE AS NEEDED
No impact at all | 1 |
2 | |
3 | |
Strongly disagree | 4 |
Extremely positive impact | 5 |
VOLUNTEERED - DO NOT READ | |
Negative impact | 6 |
Not sure | 99 |
Now some questions specifically on tax evasion, which is when individuals or businesses deliberately and illegally hide income or information to pay less tax
6. [ACS 2010/Q25 variation] Over the past couple of years, do you think tax evasion by Canada’s wealthy has become…
READ | |
---|---|
More of a problem | 1 |
Less of a problem, or | 2 |
Has remained about the same as before | 3 |
VOLUNTEERED | |
Never has been a problem | 4 |
Not sure | 99 |
7. Do you think the CRA is currently putting too much, too little, or about the right amount of effort into detecting tax evasion by wealthy Canadians?
Too much effort | 1 |
Too little effort | 2 |
About the right amount of effort | 3 |
VOLUNTEERED - DO NOT READ | |
Depends (e.g., on business vs. personal taxpayers) | 4 |
DK/NA | 99 |
8. The CRA has an Offshore Tax Informant Program, which offers financial rewards to individuals who provide information on major international tax evasion that leads to the collection of taxes owing. The identity and confidentiality of informants is protected. Were you aware of this program before today?
Yes | 1 |
No | 2 |
VOLUNTEERED - DO NOT READ | |
Not sure | 99 |
9. How comfortable would you be about coming forward to the CRA’s Offshore Tax Informant Program if you had information on a taxpayer who may be involved in major offshore tax evasion? Would you be…
Very comfortable | 1 | |
Somewhat comfortable | 2 | |
Somewhat uncomfortable | 3 | ASK Q10 |
Very uncomfortable | 4 | ASK Q10 |
VOLUNTEERED - DO NOT READ | ||
Not sure | 99 |
10. IF VERY OR SOMEWHAT UNCOMFORTABLE IN Q 9, ASK: Why would you not feel comfortable coming forward?
DO NOT READ – ACCEPT ANY THAT APPLY | ||
---|---|---|
None of my business | 1 | |
Might not know all the facts | 2 | |
Could cause the CRA to come after me | 3 | |
Fear of retribution from the person informed on | 4 | |
Too much trouble | 5 | |
I am not a tattle/snitch | 6 | |
Other (SPECIFY)______________________ | 98 | |
Not sure | 99 | SINGLE MENTION |
11. If you had information about someone being involved in an offshore tax evasion scheme, would you be more likely or less likely to come forward to the CRA, or would it make no difference if that person was:
RANDOMIZE - REPEAT SCALE AS NEEDED | |
---|---|
a) A middle-class person | |
b) A wealthy person | |
c) A large corporation | |
d) An accountant and/or financial advisor | |
More likely | 1 |
Less likely | 2 |
Make no difference | 3 |
VOLUNTEERED - DO NOT READ | |
Would never come forward at all | 4 |
Not sure | 99 |
Awareness of penalties and consequences
12. Some people say that [ROTATE] wealthy people who avoid or evade taxes should face heavier penalties than those with middle or lower incomes. Other people say that [ROTATE] all people who avoid or evade their taxes should face the same penalties, regardless of their income. Which is closest to your view?
Wealthy people should face heavier penalties | 1 |
Everyone should face the same penalties | 2 |
VOLUNTEERED - DO NOT READ | |
Depends on how much tax is involved | 3 |
Not sure | 99 |
13. Should professional financial advisors who exploit the law to help their wealthy clients evade taxes face heavier penalties than their clients, the same penalties, or lighter penalties?
IF ASKED: Financial advisors include financial planners, accountants, lawyers and wealth managers.
Heavier penalties than their clients | 1 |
The same penalties as their clients | 2 |
Lighter penalties than their clients | 3 |
VOLUNTEERED - DO NOT READ | |
No penalties | 4 |
Only the advisors should face penalties, not their clients | 5 |
Not sure | 99 |
DEMOGRAPHICS
READ TO ALL: And now a few final questions for demographic purposes.
H. What is the highest level of formal education that you have completed?
Less than a High School diploma or equivalent | 1 |
High School diploma or equivalent | 2 |
Registered Apprenticeship or other trades certificate or diploma |
3 |
College, CEGEP or other non-university certificate or diploma | 4 |
University certificate or diploma below bachelor’s level |
5 |
Bachelor’s degree | 6 |
Post graduate degree above bachelor’s level | 7 |
VOLUNTEERED - DO NOT READ | |
Not sure | 99 |
I. What language do you speak most often at home? Is it…? READ LIST — ACCEPT ALL THAT APPLY
English | 1 |
French | 2 |
Another language | 3 |
VOLUNTEERED - DO NOT READ | |
Prefer not to answer | 99 |
J. Which of the following categories best describes your current employment status? Are you…
Working full-time, that is, 35 or more hours per week | 1 |
Working part-time, that is, less than 35 hours per week | 2 |
Self-employed | 3 |
Unemployed, but looking for work | 4 |
A student attending school full-time | 5 |
Retired | 6 |
Not in the workforce [CODE IF FULL-TIME HOMEMAKER, UNEMPLOYED, NOT LOOKING FOR WORK] | 7 |
VOLUNTEERED - DO NOT READ | |
Other [DO NOT SPECIFY] | 98 |
Prefer not to answer | 99 |
READ LIST – STOP READING WHEN REACHING THE RESPONDENT’S CATEGORY | |
---|---|
Under $20,000 | 1 |
$20,000 to just under $40,000 | 2 |
$40,000 to just under $60,000 | 3 |
$60,000 to just under $80,000 | 4 |
$80,000 to just under $100,000 | 5 |
$100,000 to just under $150,000 | 6 |
$150,000 and above | 7 |
VOLUNTEERED - DO NOT READ | |
Prefer not to answer | 99 |
L. And, finally, to better understand how results vary by region, may I have the first three-digits postal code?
__ __ __ [FORMAT A4A]
999999 – DK/NA
READ TO ALL: This survey was conducted on behalf of Canada Revenue Agency. In the coming months, the report will be available from Library and Archives Canada. Thank you very much for your participation.
M. | RECORD: | Language of interview |
---|---|---|
English | 1 | |
French | 2 |