2022-2023 CRA Annual Corporate Research – Quantitative Phase

Final Report

Prepared for the Canada Revenue Agency
Supplier name: Quorus Consulting Group Inc.
May 2023

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 administered between February 13 and March 24, 2023, and an online survey with small and medium sized businesses as well as tax intermediaries administered between February 16, 2023, to March 17, 2023

Cette publication est aussi disponible en français sous le titre : Recherche d’entreprise annuelle de l’ARC de 2022-2023 – 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: Rv4-126/2023E-PDF
International Standard Book Number (ISBN):978-0-660-48707-6

Related publications (registration number:)
Catalogue Number:Rv4-126/2023F-PDF (Final report, French)

ISBN: 978-0-660-48708-3

©His Majesty the King in Right of Canada, as represented by the Minister of the Canada Revenue Agency, 2023

1. Executive Summary

Quorus Consulting Group Inc.
Contract Number: CW2266860
POR Registration Number: 105-22
Contract Award Date: December 28, 2022
Contracted Cost: $174,047.12

2. 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 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 2023, 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, enabling the CRA to identify target audiences for specific action and communication.
Having data findings to supplement the CRA's strategic planning exercises and internal analysis of trends in public opinion.
Using the findings 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.

3. 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 employees1. Participants included 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 on tax-related or payroll matters.

1 A small sample of businesses with 100 or more employees were included (n=30).

4. Research Methodology

Two data collection modes were used to complete this research:

A telephone survey entailing a random sample of 2,407 adult Canadians 18 years of age or older was conducted from February 13, 2023, to March 24, 2023. 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 17 minutes on average to complete. A sample of 2,407 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. The results for subgroups have a larger margin of sampling error than for the overall sample because of their smaller sample sizes.
An online survey of 806 small and medium-sized businesses and 810 tax intermediaries was conducted from February 16, 2023, to March 17, 2023. Data collection quotas were established by region to ensure a representative sampling. The survey required 12 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 results of this survey are not statistically projectable to the target population because the sampling method used does not ensure that the sample represents the target population with a known margin of sampling error. Reported percentages are not generalizable to any group other than the sample studied, and therefore no formal statistical inferences can be drawn between the sample results and the broader target population it may be intended to reflect.

5. Key Findings

5.1 Perceptions of the CRA

5.2 Overall perceptions

Canadians were asked to provide a ranking for the performance of the government of Canada on a scale of 1 to 10 (where 1 represented terrible and 10 was excellent)

More than a fifth of general population respondents (21%) rated the overall performance as good (scores of 8 – 10), while nearly 3 in 5 (56%) provided neutral scores (scores of 4 – 7), resulting in an average score of 5.6.
More than 2 in 5 SME respondents (43%) rated the overall performance as good, with a similar proportion (40%) providing neutral scores, resulting in an average score of 6.5.
Nearly a third of TI respondents (28%) rated the overall performance as good, while more than half (55%) provided neutral scores, resulting in an average score of 6.0.

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:

Less than a third of general population respondents (30%) rated the CRA's performance as good (scores of 8 – 10), while more than half (56%) provided neutral scores (scores of 4 – 7), resulting in an average score of 6.3. These ratings were primarily driven by a lack of issues in dealing with the CRA (20%), followed by responsiveness when being contacted (10%), a general dislike of paying taxes (9%), general room for improvement (8%), and good customer service (8%).
More than half of SME respondents (52%) rated the CRA's performance as good, while nearly 2 in 5 (37%) provided neutral scores, resulting in an average score of 7.1. These ratings were primarily driven by experience with customer service (good customer service – 28%; poor customer service – 20%), poor performance overall (8%) and quality or functionality of the CRA's website (6%).
More than a third of TI respondents (34%) rated the CRA's performance as good, while more than half (51%) provided neutral scores, resulting in an average score of 6.4. TI ratings were primarily driven by experience with customer service (good customer service – 29%; poor customer service – 29%), general inefficiency (13%), and slow service (8%).

5.3 Trust in the CRA

Respondents were asked to describe the overall extent to which they trust the CRA using a scale of 1 to 7, where 1 represented a lack of any trust and 7 was complete trust:

Nearly half of Canadians (49%) expressed trust in the CRA (scores of 6 – 7), while more than 2 in 5 (44%) provided a neutral score (scores of 3 – 5), resulting an average score of 5.3.
Nearly half of Canadian SME respondents (48%) expressed trust in the CRA, while more than 2 in 5 (43%) provided a neutral score, resulting in an average score of 5.1.
Nearly a third of Canadian TI respondents (32%) expressed trust in the CRA, while nearly 3 in 5 (57%) provided a neutral score, resulting in an average score of 4.7.

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:

Roughly half of general population respondents strongly agreed (scores of 8 – 10) that people at the CRA are trustworthy (54%), and capable of doing their job well (50%). Just over 2 in 5 respondents further agreed that the CRA is working for the benefit of all Canadians (44%) or does what was is right (43%).
Nearly 3 in 5 Canadian SME respondents had a high level of agreement that people at the CRA were trustworthy (57%), and that the people at the CRA are capable of doing their job well (56%). More than half of SME respondents agreed that the CRA does what was is right (53%) and is working for the benefit of all Canadians (51%).
Nearly half of TIs had a high level of agreement that people at the CRA were trustworthy (45%) and that the people at the CRA were capable of doing their job well (45%). Roughly 2 in 5 TIs agreed that the CRA does what was is right (43%) and is working for the benefit of all Canadians (40%).

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 2 in 5 general population respondents (37%) had high trust index scores (scores of 8 – 10), and 52% had mid-range index scores (scores of 4 – 7), resulting in an average index score of 6.9.
High trust index scores were the most common among SME respondents (50%) with many (37%) providing mid-range scores, resulting in an overall average index score of 6.8.
More than a third of Canadian TIs provided a high trust index score (34%), with more than half of remaining TIs having mid-range index scores (53%), resulting in an average index score of 6.2.
The overall Trust Index score (i.e. the average of the scores for the three client groups) is 6.6.

5.4 Helpfulness of the CRA

In addition to evaluating a series of trust-related statements, Canadians were asked to rate the Canada Revenue Agency on help-related statements using the same scale of 1 to 10, with 1 being completely disagree and 10 being completely agree:

Just under half of general population respondents had a high-level of agreement (scores of 8 – 10) that the CRA makes the process of filing taxes easy (47%), while fewer agreed that the CRA is generally helpful (41%).
Nearly two-thirds of SME respondents strongly agreed that the CRA processes their business' tax returns in a timely manner (65%) and that information arrives in time for their business (62%). More than half felt the CRA provides enough information to meet their business tax obligations (56%) and makes the process of filing their business taxes easy (56%). Slightly fewer agreed the CRA is generally helpful (51%), and that the CRA works hard at helping Canadians with their tax matters (49%).
Nearly half of TI respondents had a high level of agreement that the CRA processes their clients' tax returns in a timely manner (48%). More than 2 in 5 agreed that they were given enough information to meet clients' tax obligations (42%) and that information arrived on time for clients (44%), while a similar proportion felt the CRA is helpful (43%), makes the process of filing business taxes easy (42%), and works hard to help Canadians with tax matters (41%).

5.5 Impact of a rising cost of living

Using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, Canadians were asked to provide their level of agreement for whether the rise in cost of living was having a negative impact on their household finances.

Most Canadians surveyed strongly agreed (scores of 8 – 10) that their household finances were being negatively impacted (70%), while over a fifth of respondents (22%) provided a neutral score (scores of 4 – 7), resulting in average score of 8.1. In contrast, very few (7%) said that their household finances were not impacted by the rising cost of living.

5.6 Access to information and privacy

Using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, Canadians were asked to provide their level of trust in the CRA to handle their respective information appropriately:

Nearly 3 in 5 general population respondents strongly agreed (scores of 8 – 10) that they trust the CRA to handle their personal information (59%), while nearly a third of respondents (30%) provided a neutral score (scores of 4 – 7), resulting in an average score of 7.4.
More than 3 in 5 Canadian SMEs rated the CRA an 8 or more when it comes to trusting the CRA to handle their business information (62%), while more than a quarter of respondents provided a neutral score (27%), resulting in an average score of 7.5.
Opinions were split among the TI respondents, with 46% reporting a high level of agreement when it comes to trusting the CRA with access to their business clients' information and 44% providing a neutral score, resulting in an average score of 7.0.

5.7 Equality and equity

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

Nearly three quarters of general population respondents (73%) strongly agreed (scores of 8 – 10) that those found guilty of tax cheating should face equal penalties, no matter who they are. Fewer agreed that the CRA assumes taxpayers report their taxes accurately (63%), or that the CRA treats taxpayers fairly (38%) or provides equal treatment for everyone (38% respectively).
More than three quarters of SME respondents had a high level of agreement that those found guilty of tax cheating should face equal penalties (77%), while roughly 3 in 5 respondents agreed that the CRA assumes taxpayers report their taxes accurately (60%). Less than half of respondents agreed that the CRA treats taxpayers fairly (49%) or treats everyone the same (49%).
Nearly two-thirds of tax intermediaries surveyed (65%) had a high level of agreement that those found guilty of tax cheating should face equal penalties, while nearly half agreed that the CRA assumes taxpayers report their taxes accurately (49%). Roughly 2 in 5 respondents agreed that the CRA treats taxpayers fairly (40%) or provides equal treatment for everyone (40%).

5.8 Openness and transparency

More than half of respondents (55%) strongly agreed (scores of 8 – 10) that the CRA holds itself accountable for the written information it provides, while nearly half agreed that the CRA supports making government products and client service accessible for everyone (49%). The proportion who agree that the CRA is transparent with how it pursues those who might owe taxes was much lower in comparison, with only 21% rating this an 8-10.
Nearly 3 in 5 SME respondents had a high level of agreement that the CRA holds itself accountable for the written information it provides (58%), and that the CRA supports making government products and client service accessible for everyone (56%). Nearly half of respondents (47%) agreed that the CRA is transparent with how it pursues those who might owe taxes.
Nearly half of tax intermediaries surveyed report a high level of agreement when it comes to the CRA holding itself accountable for the written information it provides (48%), and making government products and client service accessible for everyone (48%). A third of respondents (34%) agreed that the CRA is transparent with how it pursues those who might owe taxes.

5.9 Tax filing

Nearly 9 in 10 general population respondents (89%) indicated that they had sent in a personal income tax return in the past year. Two-thirds of tax filers (68%) had received assistance preparing their income tax return, including 81% among this subset who sought help from a professional tax preparer or an accountant and 18% who turned to friends or family members for assistance. Most tax filers (81%) 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 (42%) used external services exclusively while 31% relied exclusively on internal resources. The remaining 25% used a combination of both.

When it comes to tax planning more specifically, 34% used in-house resources exclusively, 33% used external services exclusively while 29% 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 (70%) provided a high level of satisfaction (scores of 8 to 10), while 25% provided a moderate score (scores of 4 to 7), resulting in an average overall satisfaction score of 7.9.

Using the same scale, TIs were also asked to provide an overall satisfaction score based on their latest tax filling experience. Half of TI respondents provided a high level of satisfaction (50%), while 41% provided a moderate score, resulting in an average overall satisfaction score of 7.1.

5.10 Interaction with CRA

5.11 Interaction within the last 12 months

Canadians were asked whether they had interacted with the CRA in the last 12 months – this could be any interaction with the Agency that occurred online, by phone, or by mail for any reason. Across demographic groups, some interesting differences emerged:

More than 2 in 5 general population respondents (42%) had interacted with the CRA in the past 12 months, while 57% had not.
Nearly 3 in 5 businesses (57%) had had some form of interaction with the CRA, while 38% had had no contact with the CRA in the last 12 months.
More than 3 in 5 TIs (62%) had interacted with the CRA, while 31% reported no form of interaction over the past year.

Those who had interacted with the CRA within the last 12 months were asked how they most recently interacted with the Agency:

More than 2 in 5 general population respondents had interacted with the CRA over the phone (42%), 27% through the My Account portal, and 17% interacted via mail. One in ten reported that their most recent interaction with the CRA occurred through the tax pages of the Canada.ca website (10%).
Nearly a third of SME respondents had contact with the CRA over the phone (32%), 23% through the My Business Account portal, and 21% communicated with the CRA through the mail.
Nearly half of TIs (48%) indicated using the phone, 22% interacted through the pages of the Canada.ca website and 16% through the Represent a Client portal.

5.12 Purpose of Interaction

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

Among those in the general public who had interacted with the CRA in the past 12 months, personal income tax (e.g., filing taxes, getting a refund, making a payment, submitting documents CRA had requested, etc.) stood out as the most cited reason for doing so (40%). Obtaining general information outside of filing taxes (18%), information relating to other benefits (16%), or their My Account service (15%) made up a secondary tier, with at least one in ten saying they interacted with the CRA for these reasons. Roughly 1 in 10 respondents were seeking clarifications surrounding information sent by the CRA (11%), or were attempting to resolve an audit, dispute, or review with the CRA (8%).
Results among Canadian businesses were mixed, with more than a third of respondents citing information related to their My Business Account service (37%), GST/HST (36%), or business taxes (36%) as the purpose of their interaction. One in four reported seeking general information not related to filing business taxes (27%) or clarification for information sent by the CRA (25%) as reasons for their most recent interaction.
Among the tax intermediaries, just over a quarter said that their most recent interaction with the CRA involved their client's personal taxes (29%) or business taxes (27%). Nearly as many contacted the CRA regarding their Represent a Client account (24%), for general information (23%), or for clarifications for information sent by the CRA (21%). Another 16% of TI respondents were attempting to resolve an audit, dispute, or review with the CRA.

When it comes to their most recent interaction, TIs were most commonly representing an individual (52%), followed closely by a business (40%), while fewer represented an estate or trust (4%).

5.13 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:

Roughly three quarters of general population respondents expressed a high level of agreement (scores of 8 – 10) that the CRA representative was professional (75%) or courteous (74%), and the information they were given was accurate (73%). Roughly two thirds agreed that the information given was complete (68%), and that the representative took time to understand their situation (67%). Agreement was slightly lower when it comes to ease of understanding information provided (60%), timeliness of service (57%), and ease of access (54%).
Roughly three quarters of SMEs strongly agreed that the CRA representative they dealt with was courteous (78%), and professional (75%) – though not quite as many felt as though the representative took time to understand their situation (69%). Roughly seven in ten felt that the information they were given was complete (73%) accurate (70%) and easy to understand (69%), while two thirds agreed that the CRA's service was timely (66%) and easy to access (66%).
Roughly 3 in 5 tax intermediaries had a high level of agreement that the CRA representative was courteous (61%) and professional (59%). A majority agreed that the information given was accurate (58%), easy to understand (56%), and complete (54%) and that the representative took time to understand their situation (49%). Nearly half also agreed that the CRA's service was easy to access (48%) and that the service was timely (47%).

The service satisfaction index (SSI) calculation was developed to produce an overall score to evaluate clients’ experience with CRA services. The questions making up the SSI were asked of those who had interacted with the CRA in the past 12 months. The index is calculated as outlined below:

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

Nearly 3 in 5 Canadian adults (57%) had high service satisfaction index scores (scores of 8 – 10), while 37% had moderate scores (scores of 4 – 7), resulting in an average index score of 7.8.
Two-thirds of SMEs (66%) had a service satisfaction index score ranging between 8-10, while a quarter fell into the moderate score range (27%), resulting in an average index score of 7.6.
More than 2 in 5 TIs (43%) had high service satisfaction index scores while 46% had moderate scores, resulting in an average score of 6.6.
The overall Service Satisfaction Index score (i.e. the average of the scores for the three client groups) is 7.3.

Most SMEs (77%) and tax intermediaries (80%) who had contacted the CRA themselves in the past year felt the CRA had successfully met their needs during their most recent contact.
When comparing customer service at the CRA to that of financial institutions, 42% of SMEs and 53% of TIs rated these as being about the same. Alternatively, SMEs were just as likely to instead view CRA's service more favourably (41% felt the CRA provided better service) though only 26% of TIs felt the same.

5.14 Service delivery

5.15 Confidence without external assistance

Canadian businesses who utilized an outside tax preparation service were asked to provide their level of confidence in their business’ 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 2 in 5 SMEs (44%) expressed a high level of confidence (scores of 8 – 10), while 26% expressed a moderate level of confidence (scores of 4 – 7), resulting in an average confidence score of 6.2.

5.16 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 Canada.ca (34% among SMEs and 38% among TIs) and contacting the CRA by telephone (18% among SMEs and 20% among TIs).

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: 38% among SMEs and 40% among TIs. The online chat function was a distant second among SMEs (13%), while the tax pages of the Canada.ca website ranked second among TIs (16%).

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 (34% among SMEs and 44% among TIs).

5.17 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).

More than half of SMEs (52%) were quite confident (scores of 8 – 10), while less than a third (31%) were moderately confident (scores of 4 – 7), resulting in an average confidence score of 7.0.
Among TIs, respondents were just as likely to be quite confident (43%, ranked 8-10) as they were to be moderately confident (43%, ranked 4-7), resulting in an average confidence score of 6.6.

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.

More than half of SMEs (51%) were quite confident (scores of 8 – 10), while a third (35%) were moderately confident (scores of 4 – 7), resulting in an average confidence score of 7.0.
Roughly 2 in 5 TIs (40%) were quite confident, while 46% were moderately confident, resulting in an average confidence score of 6.6.

5.18 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):

Nearly 4 in 5 general population respondents (79%) strongly agreed (scores of 8 – 10) that when contacting the CRA by telephone, they were able to get service in the official language of their choice. Less than half (45%) agreed that they know how to access the tax benefits and credits they are entitled to.
Among the SMEs segment, 76% had 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 half agreed that the CRA offers online services that meet their needs (55%), and that they know how to access the tax benefits and credits their business is entitled to (51%). A similar proportion of businesses reported feeling well-informed about the services the CRA has to offer (49%).
Two-thirds of tax intermediaries (67%) strongly agreed that when contacting the CRA by telephone, they were able to get service in the official language of their choice. Half (50%) agreed that they know how to access the tax benefits and credits their clients are entitled to, while 43% felt they were well-informed about the services the CRA has to offer. Another 47% feel the CRA offers online services that meet their needs.

5.19 Registered for online services

More than two-thirds of Canadians surveyed (68%) said that they are registered for CRA's My Account service. Among businesses, 62% reported being registered with the CRA's My Business Account service, 29% were not and 9% indicated they weren't sure or refused to answer. Among TIs, 55% were registered with CRA's Represent a Client online 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. For more than one in ten, the need for clarifications related to information received from the CRA was what prompted them to opt for a phone conversation (14%). Roughly a fifth of SMEs (20%) also described the convenience of engaging with the CRA over the phone, while 14% cited various security or privacy concerns utilizing the online portal.

Represent a Client portal users were asked a similar question. A third of these tax intermediaries (32%) described needing access to specific information, including 18% who specifically mentioned the need for clarifications related to information that was received from the CRA. Convenience was cited by a quarter (27%) of TIs for engaging with the CRA over the phone.

5.20 Business tax processes

Looking at who handles CRA correspondences, just over half of SMEs (56%) reported being responsible for reading and dealing with any letters received from the CRA, while fewer (36%) personally read the letter and give it to their accountant or finance area to handle. Among those who would provide the letter to their accountant/finance area, 40% had dedicated employees to deal with the CRA on behalf of the organization.

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

Sizeable proportions among both the SME (71%) and TI (84%) segments had previously visited the Canada.ca website for tax-related information. Among website users, the following results were revealed:

A slight majority of SME website users (55%) expressed a high level of agreement (scores of 8 – 10) that the website provided the information that was needed, 49% agreed that the information provided was easy to understand and 46% agreed that the information was easy to find.
More than half of TI website users (53%) expressed a high level of agreement that the website provided the information that was needed. Slightly fewer agreed that the information provided was easy to understand (49%) and was easy to find (44%).

5.22 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):

Nearly half of SMEs (49%) strongly agreed (scores of 8 – 10) that they spent less time searching for information required to meet business tax obligations over the past year. Another two in five agreed that the CRA takes their needs into account when developing products and services (42%), and that new products and services are in line with the realities of conducting business (42%).
Roughly 2 in 5 TIs expressed a high level of agreement that the CRA takes their needs into account when developing products and services (40%), that less time was spent searching for information required to meet business tax obligations over the past year (39%), and that those new products and services are in line with the realities of conducting business (38%).

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):

Roughly 2 in 5 SMEs (40%) expressed a high level of burden (scores of 8 – 10), while slightly fewer provided neutral scores between 4 and 7 (37%), resulting in an average burden score of 6.2.
TIs were not as likely to rate fulfilling their tax obligations as burdensome, with a quarter (26%) providing a high level of burden score, while 48% scored between 4 and 7, resulting in an average burden score of 5.6.

5.23 Attitudes towards tax compliance

5.24 Fairness

All three audiences were asked to specify whether the amount of money they pay in taxes is representative of the services received from the Canadian government:

A third of general population respondents (33%) felt that they paid significantly too much compared to services received, 23% felt that they paid somewhat too much and 35% felt that they paid the right amount. Very few (5%) felt that they paid too little.
Less than a third of SMEs felt that they paid significantly too much (28%) or somewhat too much (29%). On the other hand, 28% felt that they paid the right amount and 9% felt that they paid too little.
More than 1 in 10 tax intermediaries felt that Canadian businesses paid significantly too much (14%), while 30% felt that they paid somewhat too much. Among the rest, 33% felt that they paid the right amount and 17% felt that they paid too little.

5.25 Catching tax cheaters

The following perceptions of tax cheating were explored:

Nearly half of SME respondents (49%) felt that business tax cheating was quite common (scores of 8 – 10), while 34% felt it was moderately common (scores of 4 – 7), resulting in an average likelihood score of 7.3.
More than a third of TI respondents (34%) felt that business tax cheating was quite common, while 46% felt it was moderately common, resulting in an average likelihood score of 6.5.

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

Among SMEs, 39% felt that the CRA put forth the right amount of effort to reduce tax cheating. On the other hand, 26% instead felt that CRA put too little effort versus more than one in ten (15%) who felt that the CRA put forth too much effort. A fifth (20%) were not sure or refused to answer.
Among TIs, nearly half (47%) felt that the right amount of effort was made by the CRA to reduce tax cheating. As was the case with SMEs, more than a quarter instead felt the CRA was doing too little (29%) and 11% felt that the CRA put forth too much effort. Another 14% 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:

One in four Canadian adults (25%) felt it was very likely (scores of 8 – 10) that the CRA would catch tax cheaters, while half (50%) provided a moderate score (scores of 4 – 7), resulting in an average likelihood score of 5.8.

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:

Half of SME respondents (50%) provided a high likelihood score (scores of 8 – 10), while a third (33%) provided a moderate score (scores of 4 – 7), resulting in an average likelihood score of 7.3.
Fewer TIs (35%) felt the CRA would be very likely to catch business tax cheats, while 45% provided a moderate score, resulting in an average likelihood score of 6.3.

Canadian businesses and TIs were asked how likely they would be to report a company who may be 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, 47% of SMEs said that they would be likely to report them (scores of 8 – 10). Results increased to 58% 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, 31% of TIs were likely to report them. This jumped to 46% when respondents were certain that the business was cheating.

To further understand perceptions related to tax cheaters getting caught, respondents were asked the extent to which they agreed with two specific statements using a scale of 1 to 10, with 1 being completely disagree and 10 being completely agree:

Nearly a third of general population respondents strongly agreed (scores of 1 – 10) that the CRA would never find out about income received in cash that is not declared (32%), while 27% agreed the CRA catches those who cheat on their taxes.
Nearly half of businesses strongly agreed that the CRA catches those who cheat on their taxes (46%). A similar proportion also believe that the CRA would never find out about income received in cash that is not declared on business tax forms (46%).
Roughly 2 in 5 (40%) TIs strongly agree that the CRA catches those who cheat on their taxes. That said, 35% also strongly agree that the CRA would never find out about income received in cash that is not declared on business tax forms.

5.26 Perceptions of tax 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:

Nearly two-thirds of general population respondents (63%) expressed a high level of agreement (scores of 8 – 10) that income tax cheating reduces money available for essential services. Roughly a third strongly agreed that penalties are effective at discouraging future tax cheating (34%), and that the CRA should publish a list of people found guilty of tax offences (33%).
Roughly three quarters of businesses (72%) strongly agree that businesses cheating on their income taxes reduces money available for essential services. Nearly the same number (67%) strongly agree that businesses that are not paying tax on all income or are not collecting GST or HST have an unfair advantage over businesses that do. Slightly fewer (62%) agreed that it is acceptable for the CRA to use publicly available information (like social media) to catch tax cheating businesses while 59% agreed the CRA should publish a list of people found guilty of tax offences in court.
Strong agreement drops slightly to 52% when it comes to believing that penalties are effective at discouraging tax cheating. Nearly a third (32%) agreed that it is OK for businesses not to declare income received in cash versus 46% who disagreed with this statement.
A majority of TIs strongly agreed with half of the statements presented. More specifically, 58% strongly agreed that businesses cheating on their income taxes reduces money available for essential services, while 53% strongly agreed that businesses that are not paying tax on all income or are not collecting GST or HST have an unfair advantage over those that do, and 52% strongly agreed that it is acceptable for the CRA to use publicly available information to catch tax cheating businesses.
Roughly two-fifths of TI's strongly agreed that the CRA should publish a list of people found guilty of tax offences in court (43%), and that penalties are effective at discouraging tax cheating (40%). TIs were the least likely to agree that it's okay for businesses not to declare income received in cash (20%) – nearly half fully disagreed with this type of activity (49%).

There was specific interest in gauging how respondents view CRA's treatment of rich people (without specifying or defining “rich”). To achieve this, respondents were asked the extent to which they agreed with two statements by using a scale of 1 to 10, with 1 being completely disagree and 10 being completely agree:

Results reveal that 63% of general population respondents strongly agree (score of 8 – 10) that rich people have an easier time tax cheating than middle class Canadians and nearly half (49%) strongly agree that the CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations.

5.27 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 respondents (79%) felt that filing false claims for tax benefit programs represented serious cheating (scores of 8 – 10). Nearly three quarters (70%) felt that not claiming foreign assets or income represented serious cheating. Roughly two-thirds of respondents felt the following were serious cheating: receiving a charitable donation credit that was bigger than the donation (68%), not registering one’s business (67%), and made represented serious tax cheating, and making a profit from buying or selling cryptocurrency without declaring it (61%).
Nearly 3 in 5 Canadians felt that not claiming money from room or house rentals using online websites (59%), being paid cash to avoid income taxes (58%), and under-reporting cash income (55%) represented serious tax cheating. Far fewer (36%) felt that getting a ‘deal’ on home or car repairs by paying cash represented serious cheating.
A strong majority of businesses (83%) felt that filing false claims for tax benefit programs represented serious cheating. Roughly three quarters of respondents considered the following serious cheating: paying employees in cash to avoid payroll taxes (77%), not claiming foreign assets or income (77%), under-reporting cash income (75%), receiving a charitable donation credit that was bigger than the donation (74%) and over-claiming expenses (73%).
Furthermore, roughly two-thirds of SMEs considered the following activities serious cheating: not claiming money from room or house rentals using online websites (70%), not registering one’s business (69%) and making a profit from buying or selling cryptocurrency without declaring it (68%). Just over half (55%) felt that not claiming gifts received by influencers on social media was serious tax cheating.
Among tax intermediaries, the biggest perceived tax offences included filing false claims for tax benefit programs (65%) and not claiming foreign assets or income (62%). Just over half considered the following activities serious cheating: under-reporting cash income (57%), not registering one’s business (56%), over-claiming expenses (56%), being paid in cash to avoid income taxes (55%) and not claiming money from room or house rentals using online websites (51%).
Additionally, nearly half (48%) felt that receiving a charitable donation credit that was bigger than the donation made represented serious tax cheating. A similar proportion (47%) felt the same way about making a profit from buying or selling cryptocurrency without declaring it. Far fewer, although still a noteworthy proportion, felt that getting a ‘deal’ on home or car repairs by paying cash (39%) and not claiming gifts received by influencers on social media (38%) were serious forms of tax 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 43% of SMEs felt that this represented serious tax cheating (scores of 8 – 10), while 21% 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 a fifth (23%) felt that this was serious tax cheating, while 30% again provided scores of 5 or lower.
More than a quarter of TIs (28%) felt that avoiding paying $1,000 in taxes represented serious tax cheating, while 40% 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, 13% felt that this was serious tax cheating while 49% 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 6% 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 another 70% felt that it was important for the CRA to recover unpaid taxes when people work under the table for cash.
Not quite as many, roughly half of TIs felt that it was important that the CRA recover unpaid taxes both when people do not declare taxable foreign income or assets (54%) and when people work under the table for cash (54% respectively).

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:

April 24, 2023
Rick Nadeau, President
Quorus Consulting Group Inc.

6. Detailed Results

7. 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 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 2023, 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, enabling the CRA to identify target audiences for specific action and communication.
Having data findings to supplement the CRA’s strategic planning exercises and internal analysis of trends in public opinion.
Using the findings 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.

8. 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 on tax-related or payroll matters.

Notes for the reader:

Throughout the report, bolded results within the General Population data tables indicate 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.
For the general population, results for subgroups have a larger margin of sampling error than for the overall sample because of their smaller sample sizes. 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.

A small sample of businesses with 100 or more employees were included (n=30).

9. Quantitative Research Findings

10. Perceptions of the CRA

10.1 General population

Overall perceptions

Canadians were first asked to evaluate the overall performance of the Canadian government using a scale of 1 to 10, where 1 represented terrible and 10 was excellent. More than a fifth of respondents (21%) rated the overall performance as good (scores of 8 – 10), while a majority (56%) provided neutral scores (scores of 4 – 7). More than a fifth of Canadians (22%) described overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 5.6, representing a neutral score.

Table 1. Overall performance of the Government of Canada
Base: (General population) All respondents (n=2,407)

Overall Rating	Total (n=2,407)	ATL (n=262)	QC (n=553)	ON/ NU (n=800)	MB/ SK (n=263)	AB/ NWT (n=219)	BC/ YK (n=310)	18 – 24 (n=134)	25 – 34 (n=262)	35 – 49 (n=537)	50 – 64 (n=649)	65+ (n=814)
8-10 (Good)	21%	23%	23%	21%	22%	14%	24%	28%	20%	19%	16%	26%
4-7 (Neutral)	56%	50%	62%	57%	43%	51%	52%	61%	57%	57%	55%	52%
1-3 (Poor)	22%	26%	12%	21%	35%	32%	24%	10%	19%	22%	28%	21%
Don’t know/Refused	2%	<1%	3%	1%	1%	3%	1%	1%	4%	2%	1%	1%
Mean	5.6	5.4	6.1	5.6	5.0	4.8	5.5	6.3	5.7	5.5	5.1	5.7

BG-0. To start, how would you rate the overall performance of the Government of Canada as a whole? Please use a scale from 1 to 10, where 1 means “terrible” and 10 means “excellent.

Notable subgroup comparisons in terms of average Government of Canada performance scores included:

The average performance score was particularly high in Quebec (6.1) compared to those living in Ontario (5.6), British Columbia (5.5), Atlantic Canada (5.4), Manitoba or Saskatchewan (5.0), or Alberta (4.8).
Those aged 18 to 24 (6.3) scored higher on average compared to those aged 25 to 34 (5.7), 35 to 49 (5.5), 50 to 64 (5.1) or 65 years or older (5.7).
Women provided higher average scores compared to men (5.8 vs 5.3).
Canadians with a university education (6.0) provided higher scores compared to those with a high school (5.3), trade school or college education (5.0).
Those who do not identify as a person with a disability tended to score higher compared to who self-identify as such (5.6 vs 5.2).
Students are more likely to rate the government of Canada favourably (6.4) compared to those working full-time (5.6), retired Canadians (5.6), those who were unemployed (5.1), or self-employed (4.6).
Those born outside of Canada scored higher on average compared to those born in Canada (6.3 vs 5.3).

Canadians were then asked to rank the CRA’s overall performance on a scale of 1 to 10, where 1 represented terrible and 10 was excellent. Less than 1 in 3 respondents (30%) rated the CRA’s performance as good (scores of 8 – 10), while more than half (56%) provided neutral scores (scores of 4 – 7). Roughly 1 in 10 Canadians (10%) described overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 6.3 for Canadians, representing a neutral score.

Table 2. Overall performance of the CRA
Base: (General population) All respondents (n=2,407)

Overall Rating	Total (n=2,407)	ATL (n=262)	QC (n=553)	ON/ NU (n=800)	MB/ SK (n=263)	AB/ NWT (n=219)	BC/ YK (n=310)	18 – 24 (n=134)	25 – 34 (n=262)	35 – 49 (n=537)	50 – 64 (n=649)	65+ (n=814)
8-10 (Good)	30%	33%	32%	30%	28%	30%	30%	30%	27%	31%	27%	36%
4-7 (Neutral)	56%	52%	58%	56%	55%	53%	55%	54%	60%	53%	58%	53%
1-3 (Poor)	10%	11%	5%	10%	12%	14%	12%	8%	9%	12%	11%	7%
Don’t know/Refused	4%	4%	5%	4%	5%	4%	3%	8%	4%	3%	4%	3%
Mean	6.3	6.3	6.7	6.3	6.1	6.1	6.1	6.6	6.3	6.3	6.2	6.5

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 across relevant subgroups, the following trends emerged:

Those living Quebec (6.7) were significantly more likely to rate the CRA’s performance positively compared to those living in Ontario (6.3), British Columbia (6.1), Alberta (6.1), or Manitoba and Saskatchewan (6.1).
Women mirror this trend, with an average score that is significantly greater than that of men (6.5 vs 6.2).
Canadians with a university education provided higher scores, on average, compared to those with trade school or college education (6.5 vs 6.0).
Respondents working part-time (6.7) were more likely to rate the CRA favourably compared to those working full-time (6.3), those who were unemployed (6.1), or those who were self-employed (5.9).
Those born outside of Canada scored higher on average compared to those born in Canada (6.8 vs 6.2).
Those in the lower income tier (less than $40,000) provided higher average scores compared to those earning $150,000 or more (6.5 vs 6.1).
Respondents who recently contacted the CRA online scored higher compared to those whose contact took place via mail (6.5 vs 6.0).

Respondents were then asked to explain why they provided their rating. Overall ratings were primarily driven by a lack of issues in dealing with the CRA (20%), followed by responsiveness when being contacted (10%), a general dislike of paying taxes (9%), general room for improvement (8%), and good customer service (8%).

Table 3. Reasoning for overall performance rating
Base: (General population) Respondents who provided a valid ranking (n=2,315)

Reason for ranking	Total (n=2,315)	8 – 10 Good (n=747)	4 – 7 Neutral (n=1,332)	1 – 3 Poor (n=236)
Doing a good job/never had an issue	20%	40%	12%	1%
Not responsive/long wait times/difficult to contact	10%	4%	12%	16%
Collect too much tax/dislike paying taxes	9%	2%	10%	27%
There's always room for improvement	8%	5%	11%	3%
Good customer service (general)	8%	16%	4%	1%
Complicated/inefficient/slow process	5%	2%	6%	8%
Poor customer service (general)	5%	2%	4%	14%
Easy to contact/prompt/responsive	3%	7%	2%	-
Difficult to understand information/too complicated	3%	1%	4%	5%
Experienced problems (general)	3%	1%	3%	9%
Poor quality of online services/website	3%	2%	3%	5%
Unfair policies/practices (general)	3%	1%	3%	7%
Provide too few benefits/credits (general)	3%	1%	3%	6%
Distrust the organization/lack of transparency	2%	<1%	2%	9%
Provide regular payments/returns	2%	4%	2%	1%
Easy to access and understand information	2%	5%	1%	-
User-friendly online services/website	2%	4%	1%	-
Experienced problems with COVID-19 emergency benefits	1%	<1%	2%	4%
Poor problem resolution	1%	<1%	2%	1%
Difficult to find information	1%	1%	2%	<1%
Make mistakes/errors	1%	<1%	1%	2%
Efficient tax-filing process	1%	3%	1%	<1%
Fair process/easy to meet deadlines	1%	2%	1%	-
Security or privacy issues	1%	<1%	1%	1%
Poor customer service from call center	<1%	-	<1%	1%
Experienced problems with pension	<1%	<1%	<1%	<1%
Other	3%	2%	3%	5%
Don’t Know/Refused	16%	14%	19%	4%

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 emerged:

Those who provided good scores tended to have never encountered an issue in their dealings with the CRA (40%), had received good customer service (16%), and cited ease of contacting the CRA (7%).
Canadians providing a neutral score more commonly cited a general sense that the CRA would always have room for improvement (11%). Those who provided a neutral score were the most likely to not provide a valid reason for their ranking (19%).
Respondents who scored overall performance as poor tended to have a general dislike of paying taxes (27%), have experienced difficulties contacting the CRA (16%), received poor customer service (14%), experienced general problems (9%), have distrust for the CRA (9%), or experienced an inefficient service process (8%).

10.2 Trust for the CRA

Respondents were asked to describe the overall extent to which they trust the CRA using a scale of 1 to 7, where 1 represented a total lack of trust and 7 was complete trust. Nearly half of Canadians (49%) expressed trust in the CRA (scores of 6 – 7), while slightly fewer (44%) provided a neutral score (scores of 3 – 5). In contrast, only a few Canadians were found to be distrustful of the CRA (6%). Overall, results generated an average score of 5.3.

Table 4. Overall trust for the CRA
Base: (General population) All respondents (n=2,407)

Trust Rating (out of 7)	Total (n=2,407)	ATL (n=262)	QC (n=553)	ON/ NU (n=800)	MB/ SK (n=263)	AB/ NWT (n=219)	BC/ YK (n=310)	18 – 24 (n=134)	25 – 34 (n=262)	35 – 49 (n=537)	50 – 64 (n=649)	65+ (n=814)
Trust (6-7)	49%	49%	58%	47%	43%	44%	45%	46%	45%	46%	48%	58%
Neutral (3-5)	44%	39%	38%	45%	48%	47%	48%	49%	49%	45%	43%	36%
Distrust (1-2)	6%	11%	3%	7%	9%	8%	7%	3%	6%	8%	8%	4%
Don’t know	1%	2%	<1%	1%	1%	1%	1%	2%	-	1%	1%	1%
Mean (out of 7)	5.3	5.1	5.6	5.2	5.0	5.1	5.2	5.3	5.2	5.2	5.2	5.5

B-4. Overall, to what extent do you trust the Canada Revenue Agency? Please rate the Agency using a scale of 1 to 7, where 1 means you “do not trust them at all” and 7 means you “trust them completely”.

When comparing overall trust for the CRA across relevant subgroups, the following trends emerged:

Average trust ratings were highest among adults living in Quebec (5.6) compared to those living in Ontario (5.2), British Columbia (5.2), Alberta (5.1), Atlantic Canada (5.1), or Manitoba and Saskatchewan (5.0).
Respondents aged 65 years or older were also more likely to trust the CRA (5.5) compared to those 25 to 34, 35 to 49, and 50 to 64 (5.2, respectively).
Respondents with a university education scored higher on average compared to those with a trade school or college education (5.4 vs 5.1).
Those who were retired (5.5) provided higher average scores compared to those working full-time (5.2), part-time (5.2), those who were unemployed (5.1), students (5.0) or self-employed (4.8).
Respondents born outside of Canada provided higher trust scores compared to those born in Canada (5.6 vs 5.1).

Canadians were asked the extent to which they agreed with a series of trust-related statements based on their perceptions of the CRA. They were asked to use a scale of 1 to 10, with 1 being completely disagree and 10 being completely agree.
More than half of Canadians (54%) strongly agreed (scores of 8 – 10) that people at the CRA were trustworthy, while half agreed that the people at the CRA are capable of doing their job well (50%). More than 2 in 5 respondents felt that the CRA is working for the benefit of all Canadians (44%) and trust the CRA to do what is right (43%).
The highest average agreement score was noted for the statement “I feel that the people at the CRA are trustworthy” (7.3), while the lowest average rating was for whether the CRA works for the benefit of all Canadians, and whether respondents trust the CRA to do what is right (6.7 respectively). Overall, all trust metrics measured resulted in an average agreement score that was in the neutral range (between 4 – 7).

Table 5. Perceptions of trustworthiness
Base: (General population) All respondents (n=2,407)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
I feel that the people at the CRA are trustworthy. (B-3c.)	54%	35%	7%	3%	7.3
The people at the CRA are capable of doing their job well. (B-3d.)	50%	38%	8%	5%	7.1
The CRA works for the benefit of all Canadians. (B-3b.)	44%	39%	15%	2%	6.7
I can trust the CRA to do what is right. (B-3a.)	43%	43%	12%	2%	6.7

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

When evaluating overall trust index scores, 37% have a high trust index score (scores of 8 – 10), while 52% have a neutral trust index score (scores of 4 – 7). Roughly 1 in 10 respondents (10%) have a low-level trust index score (1 – 3). The trust index calculation resulted in an average trust index score of 6.9.

Table 6. Trust index calculations
Base: (General population) All respondents (n=2,407)

Trust Index Score	Total (n=2,407)	ATL (n=262)	QC (n=553)	ON/ NU (n=800)	MB/ SK (n=263)	AB/ NWT (n=219)	BC/ YK (n=310)	18 – 24 (n=134)	25 – 34 (n=262)	35 – 49 (n=537)	50 – 64 (n=649)	65+ (n=814)
8-10	37%	38%	44%	37%	34%	34%	32%	49%	36%	38%	33%	38%
4-<8	52%	49%	51%	51%	52%	52%	56%	46%	55%	50%	53%	52%
1-<4	10%	13%	5%	12%	14%	13%	11%	5%	9%	12%	13%	9%
Don’t know	<1%	-	<1%	<1%	-	<1%	1%	-	-	<1%	1%	1%
Mean	6.9	6.8	7.5	6.8	6.6	6.7	6.6	7.6	7.1	6.9	6.6	6.9

Notable subgroup comparisons across overall trust index agreement scores include:

Respondents living in Quebec (7.5) had a higher average trust index score compared to those living in Ontario (6.8), Atlantic Canada (6.8), Alberta (6.7), British Columbia (6.6), or Manitoba and Saskatchewan (6.6).
Younger Canadians aged 18 to 24 (7.6) had an average trust index score that was greater than those 25 to 34 (7.1), 35 to 49 (6.9), 50 to 64 (6.6), or 65 years or older (6.9).
Women were more likely to have a higher average trust index scores compared to men (7.0 vs 6.8).
Canadians with a university education (7.1) scored higher compared to those with a high school (6.8), trade school or college education (6.7).
Students (7.5), those working part-time (7.3), unemployed Canadians (6.9), those working full-time (6.9), or retired Canadians (6.9) provided higher average scores compared to those who were self-employed (6.3).
Respondents that were born outside of Canada scored higher compared to those born in Canada (7.5 vs 6.7).
Those with a household income of $40,000 or less provided higher scores on average compared to those with an income of $150,000 or more (7.1 vs 6.7).
Canadians who ranked the overall performance of the CRA as good (scores of 8 – 10) (8.4) also tended to have higher average trust index scores compared to those who ranked overall performance as neutral (scores of 4 – 7) (6.8) or poor (scores of 1 – 3) (3.5).
Respondents whose recent contact with the CRA took place over the phone (7.1) or through the My Account tax portal (7.0) tended to provide higher scores compared to those whose contact took place via the mail (6.5).

10.3 Helpfulness of the CRA

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

Not quite half agreed that the CRA makes the process of filing taxes easy (47%), while 41% strongly agreed that the CRA is helpful.

Table 7. Perceptions of helpfulness
Base: (General population) All respondents (n=2,407)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The CRA makes the process of filing my taxes easy. (B-3f)	47%	37%	12%	4%	6.9
The CRA is helpful. (B-3h)	41%	43%	13%	4%	6.6

Additional subgroup differences include the following:

Those who contacted the CRA over the phone or online were more likely to provide higher scores for each helpfulness metric compared to those whose contact took place via mail:

The CRA makes the process of filing my taxes easy (6.8 phone, 6.9 online vs 6.3 mail)
The CRA is helpful (6.8, 6.7 vs 6.0)

Canadians living in Quebec rated the CRA more favourably on each helpfulness metric compared to those from other parts of the country:

The CRA makes the process of filing my taxes easy (7.3 QC vs 6.6 Atlantic region, 6.8 ON, 6.6 MB/SK, 6.7 AB, 6.5 BC)
The CRA is helpful (7.2 vs 6.5, 6.4, 6.3, 6.5, 6.3)

Respondents born outside of Canada tended to provide higher scores on each metric compared to those born in Canada:

The CRA makes the process of filing my taxes easy (7.6 vs 6.6)
The CRA is helpful (7.4 vs 6.3)

Respondents aged 18 to 24 (7.6) were more likely to agree that the CRA is helpful compared to those 25 to 24 (6.6), 35 to 49 (6.5), 50 to 64 (6.4), or 65 years or older (6.6).
Women were more likely to agree that the CRA makes the process of filing taxes easy compared to men (7.0 vs 6.7).
Those with a university education were more likely to agree that the CRA is helpful compared to those with a trade school or college education (6.8 vs 6.4).
Canadians with a household income of under $40,000 (6.9), $40,000 to under $80,000 (6.7), or $80,000 to under $150,000 (6.6) were more likely to agree that the CRA is helpful compared to those earning $150,000 or more (6.1).

10.4 Impact of a rising cost of living

Using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, Canadians were asked whether the rise in cost of living was having a negative impact on their household finances.
Nearly three quarters of Canadians had a high level of agreement (scores of 8 – 10) that their household finances were being negatively impacted (70%). Another 22% said the impact on their finances has been moderate (scores of 4 – 7) while 7% said the impact has been relatively low (scores of 1 – 3). These rankings resulted in an average score of 8.1.

Table 8. Perceptions of household finances
Base: (General population) All respondents (n=2,407)

The rise in cost of living is having a negative impact on my household finances. (B-3o)	Total (n=2,407)	<$40K (n=579)	$40K – under $80K (n=623)	$80K – under $150K (n=591)	$150K+ (n=333)
8-10	70%	71%	71%	72%	63%
4-7	22%	20%	22%	21%	25%
1-3	7%	7%	5%	6%	11%
Don’t know/Refused	2%	1%	2%	1%	1%
Mean	8.1	8.2	8.3	8.2	7.6

Notable subgroup differences include:

Canadians with a household income of under $40,000 (8.2), $40,000 to under $80,000 (8.3), or $80,000 to under $150,000 (8.2) were more likely to agree that the rise in cost of living is having a negative impact on their household finances compared to those earning $150,000 or more (7.6).
Those living in Alberta (8.8) stand out as being particularly likely to agree inflation is impacting their finances compared to Canadians living in Quebec (7.9), Ontario (8.0), British Columbia (8.2), and Atlantic Canada (8.3).
Canadians aged 18 to 24 (8.2), 25 to 34 (8.5), 35 to 49 (8.5), or 50 to 64 (8.1) were more likely to agree compared to those 65 years or older (7.5).
Those with a trade school or college (8.3), or university (8.2) education were more likely to agree compared to those with a high school education (7.9).
Canadians who rated the overall performance of the government as poor (scores of 1 – 3) (8.5) were more likely to agree compared to those who rated performance as neutral (scores of 4 – 7) (8.1), or good (scores of 8 – 10) (7.8).

10.5 Information and privacy

Using a scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, Canadians were asked to rate their level of trust in the CRA when it comes to handling their personal information appropriately.
Nearly 3 in 5 respondents had a high level of trust (59%, scores of 8 – 10) while 30% expressed moderate trust (scores of 4 – 7). In contrast, 1 in 10 (9%) expressed low levels of trust in the CRA handling personal information appropriately (scores of 1 – 3). These ratings resulted in an average agreement score of 7.4, representing a moderately high agreement score.

Table 9. Safeguarding personal information
Base: (General population) All respondents (n=2,407)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
I trust the CRA to handle my personal information appropriately. (B-3l)	59%	30%	9%	2%	7.4

Across demographic groups, some interesting differences emerged:

Respondents living in Quebec (7.9) once again rated the CRA more positively compared to those living in British Columbia (7.3), Ontario (7.3), Alberta (7.3), Atlantic Canada (7.3), or Manitoba or Saskatchewan (7.2).
Canadians aged 18 to 24 (8.0) years old provided higher average scores compared to those 35 to 49 (7.4), 50 to 64 (7.1), or 65 years or older (7.5).
Canadians with a university education (7.7) provided higher scores compared to those with a high school (7.4), trade school or college education (7.1).
Respondents born outside of Canada scored higher compared to those born in Canada (7.8 vs 7.3).
Students (7.9), those working part-time (7.8), full-time (7.5), or retired respondents (7.4) provided higher average scores compared to those who were self-employed (6.8).
Canadians who rated the CRA’s overall performance as good (scores of 8 to 10) (8.8), provided a higher average rating compared to those who rated overall performance as neutral (scores of 4 to 7) (7.3) or poor (scores of 1 to 3) (4.1).

10.6 Equality and equity

Canadians were asked the extent to which they agreed with a series of statements related to equality and equity based on their perceptions of the CRA. They were asked to use a scale of 1 to 10, with 1 being completely disagree and 10 being completely agree.
Nearly three quarters of respondents (73%) strongly agreed that those found guilty of tax cheating should face equal penalties no matter who they are. Six in ten (63%) further agreed that the CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary, while far fewer agreed that the CRA treats taxpayers fairly (38%) and that the CRA provides treats everyone the same (38%).

Table 10. Perceptions of equality and equity
Base: (General population) All respondents (n=2,407) / Split sample, service module (n=1,202) / compliance module (1,205)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
Those found guilty of tax cheating should face the same penalty no matter who they are. (F-6i)	73%	14%	10%	2%	8.2
The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary. (E-5a)	63%	26%	4%	7%	7.9
The CRA treats taxpayers fairly. (B-3i)	38%	42%	16%	4%	6.4
The CRA treats everyone the same. (B-3n)	38%	37%	17%	8%	6.3

B-3. How would you rate the CRA on each of the following statements based on your general impressions? Use a scale from 1 to 10, where 1 means you “completely disagree,” and 10 means you “completely agree.”/ F-6. Please indicate how much you agree or disagree with each of the following statements. Use a scale from 1 to 10, where 1 means you “completely disagree,” and 10 means you “completely agree.” / 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”.

When comparing average scores across relevant subgroups, the following emerged:

Respondents who rated the overall performance of the CRA as good (scores of 8 – 10) were more likely to agree that:

The CRA assumes taxpayers report their taxes accurately (8.8 vs 7.7 of those who rate the CRA between 4-7 and 5.6 of those who rate the CRA between 1-3)
The CRA treats taxpayers fairly (8.0 vs 6.2 and 2.7 respectively)
The CRA treats everyone the same (7.9 vs 6.1 and 3.0)

Quebecers were more likely to agree with the following statements compared to those in Atlantic Canada, Ontario, Manitoba or Saskatchewan, Alberta, or British Columbia:

The CRA treats everyone the same (7.0 vs 5.9, 6.2, 6.0, 6.4, 5.9)
The CRA treats taxpayers fairly (6.9 vs 6.3, 6.3, 6.1, 6.4, 6.1)

Respondents who were born outside of Canada were more likely to agree that:

The CRA assumes taxpayers report their taxes accurately (8.1 vs 7.8 of those born in Canada)
The CRA treats everyone the same (7.1 vs 6.0 respectively)
The CRA treats taxpayers fairly (7.0 vs 6.2)

10.7 Openness and transparency

Canadians were asked to provide their level of agreement using the same scale of 1 to 10 for a series of openness and transparency statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.
Roughly half strongly agreed (scores of 8 – 10) that the CRA holds itself accountable for the written information it provides (55%) and that the CRA supports making government products and client service accessible for everyone (49%). More than a fifth of respondents (21%) strongly agreed that the CRA is transparent with how it pursues those who might owe taxes, while just as many (23%) disagreed (scores of 1 – 3). Overall, each openness and transparency metrics received an average agreement score that fell into the neutral range.

Base: (General population) Split sample, service module (n=1,202) / compliance module (1,205)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The CRA holds itself accountable for the written information it provides. (E-5e)	55%	30%	6%	10%	7.6
The CRA supports making government products and client service accessible for everyone. (E-5f)	49%	36%	8%	7%	7.2
The CRA is transparent with the public about how it pursues those who might owe taxes. (F-6j)	21%	44%	23%	12%	5.4

F-6. Please indicate how much you agree or disagree with each of the following statements. Use a scale from 1 to 10, where 1 means you “completely disagree,” and 10 means you “completely agree.” / 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”.

Additional subgroup analysis of these statements reveals the following:

Respondents who were born outside of Canada tended to provide higher scores for the following statements compared to those born in Canada:

The CRA holds itself accountable for written information (8.2 vs 7.4)
The CRA supports making products and service accessible (7.9 vs 6.9)
The CRA is transparent about pursuing those who might owe (6.2 vs 5.1)

Canadians living in Quebec were more likely to agree with the following statements compared to those living in Atlantic Canada, Ontario, Manitoba or Saskatchewan, Alberta, or British Columbia:

The CRA holds itself accountable for written information (8.3 vs 7.6, 7.4, 6.9, 7.2, 7.7)
The CRA is transparent about pursuing those who might owe (6.0 vs 5.2, 5.2, 5.0, 5.3, 5.1)

Respondents with a household income of under $40,000 (7.6) provided higher average ratings for accessible government products and client service compared to those earning $80,000 to under $150,000 (7.1), or $150,000 or more (7.0).
Those earning under $40,000 (5.9) were also more likely to provide higher ratings on average for public transparency compared to those earning $40,000 to under $80,000 (5.3), $80,000 to under $150,000 (5.2), or $150,000 or more (4.9).
Those with a university education provided higher average scores for accountability compared to those with a high school education (7.8 vs 7.2).
Conversely, those with a high school education (5.9) were more likely to believe the CRA is transparent with the public compared to those with a trade school or college (5.3), or university education (5.2)
Respondents aged 18 to 24 (6.4) were more likely to provide a higher average score for transparency with the public compared to those aged 25 to 34 (5.4), 35 to 49 (5.4), 50 to 64 (4.9), or 65 years or older (5.3).

10.8 Small and medium enterprises (SMEs)

Overall perceptions

Small and medium enterprises (SMEs) were first asked to evaluate the overall performance of the Canadian government using a scale of 1 to 10, where 1 represented terrible and 10 was excellent. More than 2 in 5 respondents (43%) rated the overall performance as good (scores of 8 – 10), with a similar proportion (40%) providing neutral scores (scores of 4 – 7). Very few, in contrast, described overall performance as poor (15%, scores of 1 – 3). These rankings resulted in an average score of 6.5, representing a neutral score.

Table 12. Overall performance of the Government of Canada
Base: (SMEs) All respondents (n=806)

Overall Rating	Total (n=806)	Operating for 10 years or less (n=445)	Operating for over 10 years (n=357)	Sole proprietor (n=396)	Partnership (n=139)	Incorporated (n=118)
8-10 (Good)	43%	51%	34%	34%	61%	12%
4-7 (Neutral)	40%	37%	44%	48%	32%	50%
1-3 (Poor)	15%	11%	21%	16%	6%	35%
Don’t know/Refused	2%	1%	2%	2%	-	3%
Mean	6.5	7.0	6.0	6.2	7.6	4.7

BB-0. To start, how would you rate the overall performance of the Government of Canada as a whole? Please use a scale from 1 to 10, where 1 means “terrible” and 10 means “excellent.”

When comparing the overall performance of the government of Canada across relevant subgroups, the following trends emerged:

SME respondents that have been operating for 10 years or less tended to rate GoC performance higher than those operating for over 10 years (7.0 vs 6.0).
Partnerships (7.6) provided higher average scores compared to sole proprietors (6.2) or incorporated businesses (4.7).
SMEs in Quebec (7.7) provided a higher average score compared to those living in Atlantic Canada (6.9), Ontario (6.3), British Columbia (6.3), Manitoba or Saskatchewan (5.8), or Alberta (5.5).
Respondents aged 25 to 34 (6.4) and those 35 to 49 (7.4) scored higher on average compared to those 50 to 64 (5.8) and those 65 years or older (5.6).
Indigenous SME respondents tended to score higher compared to non-Indigenous respondents (7.8 vs 6.3).
Those with 5 to 99 employees scored higher on average compared to those with less than 5 employees (7.5 vs 5.8).

Canadian small and medium enterprises (SMEs) were asked to provide an overall rating of the performance of the CRA on a scale of 1 to 10, where 1 represented terrible and 10 was excellent. Just over half of respondents (52%) rated the CRA’s performance as good (scores of 8 – 10), while 37% provided neutral scores (scores of 4 – 7). Less than 1 in 10 respondents (9%) described overall performance as poor (scores of 1 – 3). These ratings resulted in an average score of 7.1 for SMEs.

Table 13. Overall performance of the CRA
Base: (SMEs) All respondents (n=806)

Overall Rating	Total (n=806)	Operating for 10 years or less (n=445)	Operating for over 10 years (n=357)	Sole proprietor (n=396)	Partnership (n=139)	Incorporated (n=118)
8-10 (Good)	52%	63%	40%	45%	71%	19%
4-7 (Neutral)	37%	29%	47%	43%	24%	58%
1-3 (Poor)	9%	8%	11%	9%	4%	22%
Don’t know/Refused	1%	1%	2%	2%	1%	1%
Mean	7.1	7.6	6.6	6.8	8.0	5.5

BB-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:

SME respondents that have been operating for 10 years or less tended to score higher than those operating for over 10 years (7.6 vs 6.6).
Partnerships (8.0) provided higher average scores compared to sole proprietors (6.8) and incorporated businesses (5.5).
Those with 5 to 99 employees scored higher on average compared to those with fewer employees (7.9 vs 6.5).
Canadian SME respondents who had interacted with the CRA in the past 12 months tended to provide higher average scores compared to those who had no contact with the CRA in the past 12 months (7.3 vs 6.9).
Those who had interacted with the CRA online (7.3) provided higher scores compared to those whose method of interaction was over the phone (6.5).
Those living in Quebec (8.0) provided higher average scores compared to those living in Ontario (7.1), Atlantic Canada (7.1), British Columbia (6.8), Alberta (6.4), Manitoba or Saskatchewan (6.2).
Men provided higher average scores compared to women (7.3 vs 6.9).
Indigenous SME respondents tended to score higher compared to non-Indigenous respondents (8.5 vs 6.9).
Respondents aged 25 to 34 (7.1) and those 35 to 49 (7.8) scored higher on average compared to those 50 to 64 (6.6) and those 65 years or older (6.1).

Respondents were then asked to explain their rating. Overall ratings were primarily driven by experience with customer service (good customer service – 28%; poor customer service – 20%), poor performance overall (8%) and quality or functionality of the CRA’s website (6%).

Table 14. Reasoning for overall performance rating
Base: (SMEs) Respondents who provided a valid ranking (n=795)

Reason for ranking	Total (n=795)	8 – 10 Good (n=422)	4 – 7 Neutral (n=299)	1 – 3 Poor (n=74)
Good service/customer service	28%	39%	17%	7%
Poor service/customer service	20%	4%	34%	57%
Inefficient/Poor performance	8%	4%	11%	19%
Poor website	6%	2%	12%	9%
Negative mentions (i.e. take too much, hate them, etc.)	5%	1%	6%	22%
Ease of use/Simple/Easy processing	5%	8%	2%	-
Slow service	4%	<1%	8%	9%
Neutral	4%	2%	7%	-
Good website/online portal	3%	4%	2%	-
Safe/Reliable	2%	3%	1%	-
Good reputation	1%	1%	-	-
Positive mentions (i.e. good, like, great, etc.)	1%	1%	<1%	-
Economy is improving	<1%	<1%	-	-
Nothing	32%	45%	19%	8%
Other	1%	1%	2%	1%

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

When comparing the responses between respondents who provided the CRA with a good (scores of 8 – 10), neutral (scores of 4 – 7), and poor score (scores of 1 – 3), the following trends emerge:

SMEs who provided good scores were more likely to say they have received good customer service (39%) and cited overall ease of use or simplicity (8%).
SMEs providing a neutral score more commonly cited issues with the performance of the website (12%), as well as slow service (8%).
Respondents who scored overall performance as poor tended to have experienced poor customer service contacting the CRA (57%), general negative mentions (22%), or efficiency issues (19%).

10.9 Trust in the CRA

Respondents were asked to describe the overall extent to which they trust the CRA using a scale of 1 to 7, where 1 represented a complete lack of trust and 7 was complete trust. Nearly half of Canadian SME respondents (48%) expressed a high level of trust in the CRA (scores of 6 – 7), while 43% expressed moderate levels of trust (scores of 3 – 5). Fewer than 1 in 10 expressed low levels of trust (8%), resulting in an overall neutral average score of 5.1.

Table 15. Overall trust for the CRA
Base: (SMEs) All respondents (n=806)

Trust Rating (out of 7)	Total (n=806)	Operating for 10 years or less (n=445)	Operating for over 10 years (n=357)	Sole proprietor (n=396)	Partnership (n=139)	Incorporated (n=118)
Trust (6-7)	48%	56%	37%	44%	59%	22%
Neutral (3-5)	43%	36%	50%	46%	37%	58%
Distrust (1-2)	8%	6%	10%	9%	3%	19%
Don’t know	2%	1%	2%	2%	1%	2%
Mean (out of 7)	5.1	5.4	4.7	5.0	5.5	4.1

When comparing average trust scores across subgroups, the following trends emerged:

Those in business for 10 years or less were more likely to say they trust the CRA compared to those operating for 10 years or more (5.4 score on average vs 4.7).
Partnerships (5.5) expressed greater trust in the CRA compared to sole proprietors (5.0) and incorporated businesses (4.1).
Respondents living in Quebec provided higher average trust ratings (5.6) compared to those living in Ontario (5.0), Atlantic Canada (5.0), British Columbia (4.9), Alberta (4.8), or Manitoba or Saskatchewan (4.5).
Indigenous respondents provided higher average scores compared to non-Indigenous respondents (5.5 vs 5.0).
Those with 5 to 99 employees scored higher on average compared to those with fewer employees (5.5 vs 4.8).
Those with in-house resources for filing taxes tended to provide higher ratings compared to those using outside tax preparation services (5.4 vs 5.0).
Canadian SME respondents who had contacted the CRA in the past 12 months tended to provide higher average scores compared to those who had no contact with the CRA in the past 12 months (5.3 vs 4.8).

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.
Nearly 3 in 5 Canadian SME respondents strongly agreed that people at the CRA were trustworthy (57%) and capable of doing their job well (56%). At least half also agreed that they trust the CRA to do what is right (53%) and that the CRA is working for the benefit of all Canadians (51%).

Table 16. Perceptions of trustworthiness
Base: (SMEs) All respondents (n=806)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
I feel that the people at the CRA are trustworthy. (B-3c.)	57%	30%	9%	3%	7.3
The people at the CRA are capable of doing their job well. (B-3d.)	56%	31%	9%	4%	7.3
I can trust the CRA to do what is right. (B-3a.)	53%	31%	13%	3%	7.0
The CRA works for the benefit of all Canadians. (B-3b.)	51%	32%	14%	3%	7.0

B-3. How would you rate the CRA on each of the following statements based on your general impressions? Use a scale from 1 to 10, where 1 means you “completely disagree,” and 10 means you “completely agree.”
An index calculation was developed to produce an overall score which captures the perceptions of trust in the CRA based on the results from the following metrics:

When evaluating overall trust index scores, half (50%) of SME respondents have a high trust index score (scores of 8 – 10), 37% have a neutral score (scores of 4 – 7) while 12% have low index scores (1 – 3). The average trust index score of 6.8 for SMEs.

Table 17. Trust index calculations
Base: (SMEs) All respondents (n=806)

Trust Index Score	Total (n=806)	Operating for 10 years or less (n=445)	Operating for over 10 years (n=357)	Sole proprietor (n=396)	Partnership (n=139)	Incorporated (n=118)
8-10	50%	58%	40%	42%	65%	21%
4-<8	37%	33%	43%	44%	29%	50%
1-<4	12%	9%	16%	14%	5%	28%
Don’t know	<1%	-	<1%	<1%	1%	1%
Mean	6.8	7.2	6.3	6.5	7.6	5.3

Notable subgroup comparisons across overall trust index scores include:

Those in business for 10 years or less scored higher on average compared to those operating for 10 years or more (7.2 vs 6.3).
Partnerships (7.6) provided higher average index scores compared to sole proprietors (6.5) and incorporated businesses (5.3).
Those with 5 to 99 employees (7.7) scored higher on average compared to those with fewer employees (6.2), or 100 or more employees (6.9).
SMEs who had interacted with the CRA over the past 12 months tended to score higher compared to those who made no contact over the past 12 months (7.1 vs 6.5).
Respondents who interacted with the CRA via the website (7.8) or mail (7.7) provided higher average ratings compared to those who used My Business Account service (6.8) or the phone (6.3).
Those whose purpose of contact was related to payroll (8.3) scored higher on average compared to those whose purpose was seeking general information (7.8), clarification (7.7), GST/HST (7.7), an audit, dispute, or a review (7.7), business taxes (7.6), or information related to their My Business Account (7.4).
Respondents living in Quebec (7.9) provided a higher average score compared to those living in Atlantic Canada (6.8), Ontario (6.7), British Columbia (6.5), Manitoba or Saskatchewan (6.0), or Alberta (5.9).
Respondents who feel that the CRA is doing too much (7.8) or the right amount (7.4) to reduce tax cheating provided higher average trust scores compared to those who feel the CRA is doing too little (6.8).
Canadian SMEs who ranked the overall performance of the CRA as good (scores of 8 – 10) (8.3) tended to score higher than those who ranked overall performance as neutral (5.6) or poor (3.0).
Indigenous respondents provided a higher average score compared to non-Indigenous respondents (8.2 vs 6.6).

10.10 Helpfulness of the CRA

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

Nearly two-thirds of SME respondents strongly agreed (scores of 8 – 10) that the CRA processes their business’ tax returns in a timely manner (65%), while 62% strongly agreed that information arrives in time for their business. Roughly half strongly agreed that the CRA provides enough information to meet their business tax obligations (56%), the CRA makes the process of filing their business taxes easy (56%), the CRA is generally helpful (51%), and the CRA works hard at helping Canadians with their tax matters (49%).

Table 18. Perceptions of helpfulness
Base: (SMEs) All respondents (n=806)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The CRA processes my business’ tax returns in a timely manner. (B-3g)	65%	27%	5%	2%	7.8
Information from the CRA arrives in time for my business. (B-3k)	62%	30%	6%	2%	7.6
The CRA provides enough information to meet your business tax obligations. (B-3j)	56%	35%	8%	2%	7.4
The CRA makes the process of filing my business taxes easy. (B-3f)	56%	31%	10%	2%	7.2
The CRA is helpful. (B-3h)	51%	34%	13%	2%	7.0
The CRA works hard at helping Canadians with their tax and benefits matters (B-3e)	49%	35%	13%	3%	6.9

Subgroup differences for the various helpfulness metrics include:

Respondents living in Quebec tended to score higher across the following helpfulness metrics, while those in Manitoba/Saskatchewan consistently ranked lowest:

Information from the CRA arrives in time for my business (8.4 Quebec vs 7.8 Atlantic region, 7.4 Ontario, 6.8 Manitoba/Saskatchewan, 6.9 Alberta, 7.4 British Columbia)
The CRA makes the process of filing my business taxes easy (8.2 vs 6.9, 7.2, 6.3, 6.6, 7.0)
The CRA provides enough information to meet your business tax obligations (8.1 vs 7.3, 7.4, 6.1, 7.0, 7.1)
The CRA is helpful (8.1 vs 6.8, 7.0, 6.1, 6.3, 6.6)
The CRA works hard at helping Canadians (7.7 vs 6.5, 6.8, 5.8, 6.2, 6.7)

SMEs at a business in operation for 10 years or less were more likely to agree with all statements compared to those operating for over 10 years:

The CRA processes my business’ tax returns in a timely manner (8.0 vs 7.5)
Information from the CRA arrives in time for my business (7.8 vs 7.3)
The CRA provides enough information to meet your business tax obligations (7.7 vs 6.9)
The CRA makes the process of filing my business taxes easy (7.6 vs 6.8)
The CRA is helpful (7.5 vs 6.4)
The CRA works hard at helping Canadians (7.4 vs 6.2)

SMEs who had interacted with the CRA over the past 12 months typically rated the CRA higher compared to those who did not have any contact recently, including a greater proportion who agree:

The CRA makes the process of filing my business taxes easy (7.5 vs 7.0)
The CRA works hard at helping Canadians (7.1 vs 6.5)
The CRA is helpful (7.4 vs 6.6)

Of those who interacted with the CRA in the past 12 months, businesses who connected with the CRA online tended to provide higher scores for all metrics compared to those who had phone interactions:

The CRA processes my business’ tax returns in a timely manner (8.0 vs 7.3)
The CRA makes the process of filing my business taxes easy (7.7 vs 6.7)
Information from the CRA arrives in time for my business (7.7 vs 7.1)
The CRA provides enough information to meet your business tax obligations (7.5 vs 6.8)
The CRA is helpful (7.3 vs 6.7)
The CRA works hard at helping Canadians (7.2 vs 6.3)

Partnerships provided higher average scores for all metrics compared to sole proprietors and incorporated businesses:

The CRA processes my business’ tax returns in a timely manner (8.0 vs 7.6, 7.1)
The CRA makes the process of filing my business taxes easy (7.8 vs 7.0, 5.8)
Information from the CRA arrives in time for my business (8.0 vs 7.3, 6.8)
The CRA provides enough information to meet your business tax obligations (7.9 vs 7.0, 6.3)
The CRA is helpful (7.9 vs 6.7, 5.3)
The CRA works hard at helping Canadians (7.6 vs 6.6, 5.3)

10.11 Handling business information

Using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, Canadian SME respondents were asked to rate their level of trust in the CRA to handle their business information appropriately.
A majority of respondents (62%) expressed a high level of trust (scores of 8 – 10) while 27% rated their trust more moderately (scores of 4 – 7) and 9% showed low levels of trust (scores of 1 – 3). These ratings resulted in an level of trust of 7.5 for SMEs, representing a neutral agreement score.

Table 19. Perceptions of personal information
Base: (SMEs) All respondents (n=806)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
I trust the CRA to handle my business information appropriately. (B-3l)	62%	27%	9%	1%	7.5

Across different demographic groups, some interesting differences emerged:

Those in business for 10 years or less scored higher on average compared to those operating for 10 years or more (7.9 vs 7.0).
Partnerships (8.0) provided higher average scores compared to sole proprietors (7.4) and incorporated businesses (6.1).
Respondents living in Quebec (8.2) provided a higher average score compared to those living in Ontario (7.5), British Columbia (7.4), Atlantic Canada (7.3), Manitoba or Saskatchewan (7.0) or Alberta (6.9).
Those aged 35 to 49 (8.0) were most trusting in the CRA to handle business information appropriately compared to those 25 to 34 (7.5), 50 to 64 (7.1), or 65 years or older (6.9).
Those with 5 to 99 employees scored higher on average compared to those with fewer employees (8.1 vs 7.0).
SMEs who had interacted with the CRA over the past 12 months tended to score higher compared to those who made no contact over the past 12 months (7.7 vs 7.3).
Of those who had contacted the CRA in the past 12 months, businesses whose interaction occurred online (8.0) or by mail (8.3) tended to provide higher scores compared to those who interacted over the phone (7.0).
Indigenous respondents provided higher average scores compared to non-Indigenous respondents (8.1 vs 7.4).

10.12 Equality and equity

Canadian SME respondents were asked to provide their level of agreement on a scale of 1 to 10 for a series of equality and equity statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.
More than three quarters (77%) strongly agreed (scores of 8 – 10) that those found guilty of tax cheating should face equal penalties no matter who they are. Roughly 3 in 5 strongly agreed that the CRA assumes taxpayers report their taxes accurately (60%) while about half felt the CRA treats taxpayers fairly (49%) and treats everyone the same (49%).
The highest average agreement score among equality and equity metrics was observed for equal punishment for those found guilty of tax cheating regardless of who they are (8.4), while the remaining metrics received a moderate level of average agreement (scores of 4 – 7).

Table 20. Perceptions of equality and equity
Base: (SMEs) All respondents (n=806) / Split sample, service module (n=415) / compliance module (391)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
Those found guilty of tax cheating should face the same penalty no matter who they are. (F-6h)	77%	15%	4%	3%	8.4
The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary. (E-5a)	60%	27%	5%	7%	7.7
The CRA treats taxpayers fairly (B-3i)	49%	34%	13%	3%	6.8
The CRA treats everyone the same. (B-3n)	49%	26%	17%	8%	6.8

When comparing average scores, the following trends emerged among relevant subgroups:

SME respondents that have been operating for 10 years or less tended to score higher than those operating for longer on the following metrics:

The CRA assumes taxpayers report their taxes accurately (8.1 vs 7.1)
The CRA treats taxpayers fairly (7.4 vs 6.1)
The CRA treats everyone the same (7.4 vs 5.9)

Respondents that rated the overall performance of the CRA as good (scores of 8 – 10) provided higher average ratings for the following statements:

Those found guilty of tax cheating should face the same penalty (8.8 vs 8.1 rating CRA as neutral and 7.5 rating the CRA as poor)
The CRA assumes taxpayers report their taxes accurately (8.6 vs 7.1, 5.1)
The CRA treats taxpayers fairly (8.5 vs 5.5, 2.8)
The CRA treats everyone the same (8.4 vs 5.2, 3.2)

Partnerships were more likely to agree with the following compared to sole proprietors and incorporated businesses:

The CRA assumes taxpayers report their taxes accurately (8.2 vs 7.6, 6.6)
The CRA treats taxpayers fairly (7.8 vs 6.6, 4.9)
The CRA treats everyone the same (7.9 vs 6.2, 5.0)

Those with 5 to 99 employees scored higher on all metrics compared to those with fewer employees:

Those found guilty of tax cheating should face the same penalty (8.7 vs 8.2)
The CRA assumes taxpayers report their taxes accurately (8.2 vs 7.4)
The CRA treats taxpayers fairly (7.8 vs 6.2)
The CRA treats everyone the same (7.9 vs 5.9)

Men provided higher average ratings for the following metrics compared to women:

Those found guilty of tax cheating should face the same penalty (8.7 vs 8.1)
The CRA treats taxpayers fairly (7.1 vs 6.6)
The CRA treats everyone the same (7.0 vs 6.5)

SMEs who had interacted with the CRA over the past 12 months tended to score higher compared to those who did not have any contact when it comes to:

The CRA treats taxpayers fairly (7.2 vs 6.4)
The CRA treats everyone the same (7.2 vs 6.2)

Respondents living in Quebec tended to score higher across the following helpfulness metrics compared to those living in Atlantic Canada, Ontario, Manitoba or Saskatchewan, Alberta, or British Columbia:

The CRA treats taxpayers fairly (7.9 vs 6.8, 6.7, 5.8, 6.1, 6.6)
The CRA treats everyone the same (7.7 vs 6.3, 6.6, 5.9, 5.9, 6.8)

Those aged 24 to 34 or 35 to 49 years of age provided higher average scores for the following helpfulness metrics compared to those 50 to 64 or 65 years or older:

The CRA treats taxpayers fairly (7.0, 7.6 vs 6.2, 5.7)
The CRA treats everyone the same (7.0, 7.6 vs 6.0, 5.3)

10.13 Openness and transparency

Canadian SME respondents were asked to provide their level of agreement using the same scale of 1 to 10 for a series of openness and transparency statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.
Nearly 3 in 5 respondents (58%) strongly agreed (scores of 8 – 10) that the CRA holds itself accountable for the written information it provides, and that the CRA supports making government products and client service accessible for everyone (56%). Nearly half of respondents (47%) agreed that the CRA is transparent with how it pursues those who might owe taxes, while 20% felt the CRA was not transparent (scores of 1 – 3).
Overall, each openness and transparency metric received a neutral level of average agreement among SMEs (scores of 4 – 7).

Table 21. Perceptions of openness and transparency
Base: (SMEs) Split sample, service module (n=415) / compliance module (391)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The CRA holds itself accountable for the written information it provides. (E-5e)	58%	26%	8%	8%	7.6
The CRA supports making government products and client service accessible for everyone. (E-5g)	56%	30%	8%	6%	7.5
The CRA is transparent with the public about how it pursues those who might owe taxes. (F-6i)	47%	23%	20%	10%	6.6

Additional subgroup comparisons across these statements revealed the following:

SME respondents that have been operating for 10 years or less tended to score higher than those operating for over 10 years for the following metrics:

The CRA holds itself accountable for written information (8.1 vs 7.0)
The CRA supports making products and service accessible (7.9 vs 7.1)
The CRA is transparent about pursuing those who might owe (7.2 vs 5.8)

Those with 5 to 99 employees scored higher on average compared to those with fewer employees:

The CRA holds itself accountable for written information (8.3 vs 7.1)
The CRA supports making products and service accessible (8.3 vs 7.0)
The CRA is transparent about pursuing those who might owe (7.5 vs 5.8)

Partnerships provided higher average scores for the following metrics compared to both sole proprietors and incorporated businesses:

The CRA holds itself accountable for written information (8.1 vs 7.4, 6.2)
The CRA supports making products and service accessible (8.2 vs 7.2, 6.5)

Middle aged Canadians (35 to 49 years old) were more likely to agree that the CRA is transparent with the public about how it pursues those who might owe taxes compared to those 25 to 34, 50 to 64, and those 65 years or older (7.6 vs 6.3, 5.7, 4.8).

10.14 Tax intermediaries (TIs)

Overall perceptions

Canadian tax intermediaries (TIs) were first asked to evaluate the overall performance of the Canadian government using a scale of 1 to 10, where 1 represented terrible and 10 was excellent. Roughly a quarter of respondents (28%) rated the overall performance as good (scores of 8 – 10), while more than half (55%) provided neutral scores (scores of 4 – 7). In contrast, only 16% of tax intermediaries rated the GoC’s overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 6.0, representing a neutral score.

Table 22. Overall performance of the Government of Canada
Base: (TIs) All respondents (n=810)

Overall Rating	Total (n=810)	Operating for 10 years or less (n=427)	Operating for over 10 years (n=363)	Contact in the past 12 months (n=506)	No contact in the past 12 months (n=251)
8-10 (Good)	28%	31%	25%	31%	25%
4-7 (Neutral)	55%	52%	58%	52%	59%
1-3 (Poor)	16%	16%	17%	17%	14%
Don’t know/Refused	1%	1%	1%	1%	2%
Mean	6.0	6.1	5.8	6.0	6.0

BB-0. To start, how would you rate the overall performance of the Government of Canada as a whole? Please use a scale from 1 to 10, where 1 means “terrible” and 10 means “excellent.”

When comparing the average performance scores of the government of Canada among relevant subgroups, the following trends emerged:

Those living in Quebec (6.1), Ontario (6.1), British Columbia (6.1), Alberta (6.0), or Atlantic Canada (5.9) provided higher average scores compared to those living in Manitoba or Saskatchewan (4.6).
TIs who interacted with the CRA online were more likely to provide higher scores compared to those who opted to pick up the phone (6.4 vs 5.7).
Respondents with a Represent a Client account provided higher average scores compared to those who are not registered (6.3 vs 5.7)
Businesses operating for 10 years or less provided higher ratings on average compared to those operating for 10 or more years (6.1 vs 5.8).

Canadian 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. A third of respondents (34%) rated the CRA’s performance as good (scores of 8 – 10), while 51% provided neutral scores (scores of 4 – 7). More than 1 in 10 (14%) described overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 6.4 for TIs, representing a neutral score.

Table 23. Overall performance of the CRA
Base: (TIs) All respondents (n=810)

Overall Rating	Total (n=810)	Operating for 10 years or less (n=427)	Operating for over 10 years (n=363)	Contact in the past 12 months (n=506)	No contact in the past 12 months (n=251)
8-10 (Good)	34%	35%	33%	35%	36%
4-7 (Neutral)	51%	52%	51%	49%	54%
1-3 (Poor)	14%	13%	15%	16%	9%
Don’t know/Refused	<1%	<1%	1%	-	1%
Mean	6.4	6.5	6.2	6.3	6.6

BB-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:

Average performance scores in Manitoba or Saskatchewan (5.1) were particularly low when compared to those seen across the other regions (6.5 in each of Ontario, Alberta, and British Columbia, 6.4 in Quebec, and 6.2 in Atlantic Canada).
TIs whose method of interaction with the CRA was online provided higher scores compared to those whose method of contact was over the phone (6.6 vs 6.0).

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 – 29%; poor customer service – 29%), general inefficiency (13%), slow service (8%), negative mentions (7%) and quality or functionality of the CRA’s website (7%).

Table 24. Reasoning for overall performance rating
Base: (TIs) Respondents who provided a valid ranking (n=806)

Reason for ranking	Total (n=806)	8 – 10 Good (n=279)	4 – 7 Neutral (n=417)	1 – 3 Poor (n=110)
Good service/customer service	29%	56%	19%	1%
Poor service/customer service	29%	11%	34%	55%
Inefficient/Poor performance	13%	5%	15%	21%
Slow service	8%	3%	9%	15%
Negative mentions (i.e. take too much, hate them, etc.)	7%	2%	8%	15%
Poor website	7%	3%	8%	11%
Neutral	5%	5%	5%	4%
Positive mentions (i.e. good, like, great, etc.)	3%	5%	2%	-
Ease Of Use/Simple/Easy Processing	2%	6%	1%	-
Good website/Online portal	2%	3%	2%	-
Safe/Reliable	2%	4%	1%	-
Low paying jobs have more of a need	<1%	-	<1%	-
Economy is improving	<1%	<1%	-	-
Nothing	14%	15%	14%	8%
Other	1%	1%	1%	1%
Don’t Know/Refused	<1%	-	1%	1%

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

TIs who provided good scores were most likely to describe receiving good customer service (56%), ease of interactions (6%), general positive mentions (5%) and reliability of the CRA (4%).
Respondents who scored overall performance as poor tended to have experienced poor customer service contacting the CRA (55%), inefficiencies in performance (21%), slow service (15%), have general negative mentions (15%), or issues with the performance of the website (11%).

10.15 Trust for the CRA

Respondents were asked to describe the overall extent to which they trust the CRA using a scale of 1 to 7, where 1 represented a lack of any trust and 7 was complete trust. Nearly a third of Canadian TI respondents (32%) expressed trust in the CRA (scores of 6 – 7), most (57%) provided a neutral score (scores of 3 – 5). Less than 1 in 10 Canadians rated the Agency a 1-2 (9%), resulting in a neutral average score of 4.7.

Table 25. Overall trust for the CRA
Base: (TIs) All respondents (n=810)

Trust Rating (out of 7)	Total (n=810)	Operating for 10 years or less (n=427)	Operating for over 10 years (n=363)	Contact in the past 12 months (n=506)	No contact in the past 12 months (n=251)
Trust (6-7)	32%	31%	33%	33%	31%
Neutral (3-5)	57%	57%	56%	55%	60%
Distrust (1-2)	9%	10%	9%	11%	6%
Don’t know	2%	2%	2%	1%	2%
Mean (out of 7)	4.7	4.7	4.7	4.7	4.7

When comparing overall trust for the CRA among relevant subgroups, the following trends emerged among average trust scores:

Respondents living in Alberta (4.9), Quebec (4.7), Ontario (4.7), British Columbia (4.6) provided higher scores on average compared to those living in Manitoba or Saskatchewan (4.0).
TIs who interacted with the CRA online provided higher scores compared to those who interacted with someone from the CRA over the phone (4.8 vs 4.5).
Respondents who were registered for the Represent a Client service provided higher average scores compared to those who were not registered (5.0 vs 4.5).

Tax Intermediaries were asked to provide their level of agreement on a scale of 1 to 10 for a series of statements related to trust based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.
Nearly half of TIs had a high level of agreement (scores of 8 – 10) that people at the CRA were both trustworthy (45%) and capable of doing their job well (45%). Another 2 in 5 also agreed that the CRA does what was is right (43%) and is working for the benefit of all Canadians (40%).
Overall, the average score for each of the four metrics tested was within the neutral level of agreement (scores of 4 – 7).

Table 26. Perceptions of trustworthiness
Base: (TIs) All respondents (n=810)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
I feel that the people at the CRA are trustworthy. (B-3c.)	45%	42%	12%	1%	6.7
The people at the CRA are capable of doing their job well. (B-3d.)	45%	41%	12%	1%	6.7
I can trust the CRA to do what is right. (B-3a.)	43%	42%	14%	1%	6.5
The CRA works for the benefit of all Canadians. (B-3b.)	40%	43%	16%	1%	6.4

An index calculation was developed to produce an overall score to evaluate the perceptions of trust in the CRA based on results from the following metrics:

When evaluating overall trust index scores, more than a third of Canadian TIs (34%) provided a high trust index score (scores of 8 – 10), while 53% had a neutral score (scores of 4 – 7) and 13% provided a low index scores (1 – 3). The average trust index score for tax intermediaries is 6.2.

Table 27. Trust index calculations
Base: (TIs) All respondents (n=810)

Trust Index Score	Total (n=810)	Operating for 10 years or less (n=427)	Operating for over 10 years (n=363)	Contact in the past 12 months (n=506)	No contact in the past 12 months (n=251)
8-10	34%	35%	33%	35%	34%
4-<8	53%	54%	51%	51%	57%
1-<4	13%	11%	16%	14%	9%
Don’t know	<1%	-	<1%	-	<1%
Mean	6.2	6.4	6.1	6.2	6.4

Notable subgroup comparisons across overall trust index scores include:

Those living in Quebec (6.4), Atlantic Canada (6.3), Alberta (6.3), British Columbia (6.2), and Ontario (6.2) provided higher average scores compared to those living in Manitoba or Saskatchewan (5.2).
Those registered for the Represent a Client service provided higher average scores compared to those who are not registered (6.5 vs 5.7).
Those whose most recent contact with the CRA took place via the mail tended to provide higher average scores compared to those whose contact took place over the phone (6.8 vs 6.0).
TIs whose purpose of most recent contact was seeking general information provided higher average results compared to those whose contact was related to an audit, dispute, or a review (6.8 vs 5.8).

10.16 Helpfulness of the CRA

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

Nearly half of TIs strongly agreed that the CRA processes their clients’ tax returns in a timely manner (48%). Roughly 2 in 5 were in agreement that information from the CRA arrives on time for clients (44%), and proves to be enough to meet clients’ tax obligations (42%), while similar proportions agreed the CRA is helpful (43%), makes the process of filing business taxes easy (42%), and works hard at helping Canadians (41%).

The CRA’s ability to process their clients’ tax returns in a timely manner (6.9) came out slightly ahead of other metrics when looking at average scores.

Table 28. Perceptions of helpfulness
Base: (TIs) All respondents (n=810)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The CRA processes business tax returns in a timely manner. (B-3-g)	48%	41%	10%	2%	6.9
Information from the CRA arrives in time for my business clients. (B-3k)	44%	43%	10%	3%	6.8
The CRA is helpful. (B-3h)	43%	41%	15%	1%	6.6
The CRA provides enough information to meet your business clients’ business tax obligations. (B-3j)	42%	44%	11%	2%	6.8
The CRA makes the process of filing businesses taxes easy. (B-3f)	42%	43%	13%	2%	6.7
The CRA works hard at helping Canadians with their tax and benefits matters (B-3e)	41%	46%	13%	1%	6.5

Additional subgroup comparisons for the various helpfulness metrics include:

Average scores were consistently lower among tax intermediaries living in Manitoba or Saskatchewan when it comes to the following statements:

Information from the CRA arrives in time for my business clients (6.9 Atlantic region, 6.9 Quebec, 6.8 Ontario, 7.0 Alberta, 6.8 British Columbia vs 5.8 Manitoba or Saskatchewan)
The CRA provides enough information to meet business tax obligations (6.8, 6.8, 6.9, 6.9, 6.7 vs 5.4)
The CRA makes the process of filing businesses taxes easy (7.0, 6.6, 6.8, 6.7, 6.5 vs 5.6)
The CRA works hard at helping Canadians with their tax and benefits matters (6.5, 6.8, 6.6, 6.7, 6.6 vs 5.4)

TIs who interacted with the CRA online tended to provide higher scores for all metrics tested compared to those who made contact over the phone:

The CRA processes business tax returns in a timely manner (7.3 vs 6.6)
The CRA works hard at helping Canadians with their tax and benefits matters (6.7 vs 6.1)
The CRA provides enough information to meet business tax obligations (7.0 vs 6.4)
Information from the CRA arrives in time for my business clients (7.0 vs 6.5)
The CRA makes the process of filing businesses taxes easy (6.9 vs 6.4)
The CRA is helpful (6.8 vs 6.2)

Those that were registered for the Represent a Client service provided higher average scores for the following metrics compared to those who were not registered:

The CRA processes business tax returns in a timely manner (7.1 vs 6.6)
The CRA provides enough information to meet business tax obligations (7.1 vs 6.4)
The CRA is helpful (7.0 vs 5.9)
Information from the CRA arrives in time for my business clients (6.9 vs 6.4)
The CRA works hard at helping Canadians with their tax and benefits matters (6.7 vs 6.2)

10.17 Information and privacy

Using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, Canadian TI respondents were asked to provide their level of trust in the CRA to handle their clients’ information appropriately.
Nearly half of TI respondents said that they trust the CRA to handle their business clients’ information (scores of 8-10) (46%). Nearly as many (44%) provided a neutral score (scores of 4 – 7), while less than 1 in 10 (9%) provided a low level of agreement (scores of 1 – 3). These rankings resulted in an average score of 7.0 for TIs.

Table 29. Perceptions of personal information
Base: (TIs) All respondents (n=810)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
I trust the CRA to handle my business clients’ information appropriately. (B-3l)	46%	44%	9%	2%	7.0

Those living in Alberta (7.2), Ontario (7.0), or Quebec (7.0) provided higher average scores compared to those living in Manitoba or Saskatchewan (6.2).
TIs whose method of contact with the CRA was online provided higher scores compared to those whose method of contact was over the phone (7.1 vs 6.6).

10.18 Equality and equity

Canadian TI respondents were asked to provide their level of agreement on a scale of 1 to 10 for a series of equality and equity statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.
Nearly two-thirds of respondents (65%) had a high level of agreement (scores of 8 – 10) that those found guilty of tax cheating should face equal penalties no matter who they are. Nearly half agreed that the CRA assumes taxpayers report their taxes accurately (49%). However, fewer agreed that the CRA treats taxpayers fairly (40%) or provides equal treatment for everyone (40%).

Table 30. Perceptions of equality and equity
Base: (TIs) All respondents (n=810) / Split sample, service module (n=393) / compliance module (417)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
Those found guilty of tax cheating should face the same penalty no matter who they are. (F-6h)	65%	26%	6%	3%	7.9
The CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary. (E-5a)	49%	39%	8%	3%	7.2
The CRA treats taxpayers fairly (B-3i)	40%	43%	16%	2%	6.3
The CRA treats everyone the same. (B-3n)	40%	40%	17%	4%	6.3

When comparing average scores among equality and equity, the following trends emerged among relevant subgroups:

Respondents living in in Manitoba / Saskatchewan were much less likely agree:

The CRA treats taxpayers fairly (6.4 Atlantic Canada, 6.5 Quebec, 6.3 Ontario, 6.5 Alberta, 6.4 British Columbia vs 5.1 Manitoba or Saskatchewan)
The CRA treats everyone the same (6.5, 6.6, 6.1, 6.4, 6.5 vs 4.9 respectively)

TIs who interacted with the CRA online tended to provide higher scores for the following metrics compared to those who made contact over the phone:

The CRA assumes taxpayers report their taxes accurately (7.5 vs 6.7)
The CRA treats taxpayers fairly (6.8 vs 5.8)
The CRA treats everyone the same (6.6 vs 5.9)

Those that were registered for the Represent a Client service provided higher average scores for the following metrics compared to those who were not registered:

The CRA treats taxpayers fairly (6.6 vs 6.0)
The CRA treats everyone the same (6.4 vs 5.8)

Tax intermediaries operating for 10 years or less provided higher scores for the following metrics compared to those operating for over 10 years:

The CRA treats taxpayers fairly (6.5 vs 6.1)
The CRA treats everyone the same (6.5 vs 6.0)

Tax intermediaries operating for over 10 years provided higher scores for equal penalties for all tax cheaters compared to those operating for 10 years or less (8.4 vs 7.5).

10.19 Openness and transparency

Canadian TI respondents were asked to provide their level of agreement using the same scale of 1 to 10 for a series of openness and transparency statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.
Nearly half had a high level of agreement (scores of 8 – 10) that the CRA holds itself accountable for the written information it provides (48%), and that the CRA supports making government products and client service accessible for everyone (48%). TIs were twice as likely to agree (34%) that the CRA is transparent with how it pursues those who might owe taxes, than to disagree (scores of 1 – 3) (16%).

Table 31. Perceptions of openness and transparency
Base: (TIs) Split sample, service module (n=393) / compliance module (417)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The CRA holds itself accountable for the written information it provides. (E-5e)	48%	36%	11%	5%	7.0
The CRA supports making government products and client service accessible for everyone. (E-5g)	48%	38%	12%	2%	6.9
The CRA is transparent with the public about how it pursues those who might owe taxes. (F-6i)	34%	41%	16%	9%	6.2

Additional subgroup comparisons among average agreement scores for openness and transparency metrics include:

TIs who interacted with the CRA online tended to provide higher scores for the following metrics compared to those who interacted over the phone:

The CRA holds itself accountable for written information (7.2 vs 6.5)
The CRA supports making products and service accessible (7.2 vs 6.3)

Those that were registered for the Represent a Client service provided higher average scores for the following metrics compared to those who were not registered:

The CRA holds itself accountable for written information (7.3 vs 6.7)
The CRA supports making products and service accessible (7.3 vs 6.6)

Those living in Quebec provided higher average scores for transparency with the public compared to those living in British Columbia (6.5 vs 5.6).

11. Tax filing

11.1 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. Nearly 9 in 10 Canadians (89%) specified that they had sent in a personal income tax return in the past year, while 1 in 10 (10%) did not.

Table 32. Personal income tax return filed in the past year
Base: (General population) All respondents (n=2,407)

Filing Personal Income Tax	Total (n=2,407)	ATL (n=262)	QC (n=553)	ON/ NU (n=800)	MB/ SK (n=263)	AB/ NWT (n=219)	BC/ YK (n=310)	18 – 24 (n=134)	25 – 34 (n=262)	35 – 49 (n=537)	50 – 64 (n=649)	65+ (n=814)
Yes	89%	87%	94%	86%	85%	89%	91%	73%	86%	92%	92%	91%
No	10%	12%	6%	13%	12%	11%	8%	24%	12%	7%	8%	8%
Don’t know/ Refused	1%	1%	<1%	1%	2%	-	1%	3%	1%	<1%	<1%	<1%

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 living in Quebec (94%) were more likely to have filed personal income tax returns in the past year compared to those living in Atlantic Canada (87%), Ontario (86%), Manitoba or Saskatchewan (85%).
Filing rates remained consistent across most age groups (86% of those aged 25 to 34, 92% aged 35 to 49, 92% aged 50 to 64, and 91% aged 65 years or older) though dropped drastically among the youngest cohort (73% of those aged 18 to 24).
Canadians with a university (90%), trade school or college (92%) education were more likely to have filed personal income tax returns compared to those with a high school education (84%).
Those who household income was $150,000 or more (96%) were more likely to have filed personal income tax returns compared to those earning $80,00 to under $150,000 (91%), $40,000 to under $80,000 (91%), or less than $40,000 (84%).
Respondents born in Canada tended to have filed personal income tax returns to a greater extent compared to those born outside of Canada (91% vs 84%).
Canadians who have had contact with the CRA in the past year more commonly described filing personal income tax returns compared to those who had no contact with the CRA (92% vs 87%).
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 (94% vs 79%).

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. More than two-thirds of respondents (68%) had received assistance preparing their income tax return, while nearly a third prepared their return on their own (32%).

Table 33. Assistance filing tax return in the past year
Base: (General population) Respondents who filed income tax return in the past year (n=2,167)

Personal Income Tax Preparation	Total (n=2,167)	ATL (n=232)	QC (n=521)	ON/ NU (n=705)	MB/ SK (n=229)	AB/ NWT (n=199)	BC/ YK (n=281)	18 – 24 (n=97)	25 – 34 (n=227)	35 – 49 (n=493)	50 – 64 (n=597)	65+ (n=742)
Prepared on your own	32%	37%	26%	31%	31%	36%	35%	24%	35%	34%	35%	26%
Received help	68%	63%	74%	68%	69%	64%	65%	76%	65%	66%	64%	74%
Don’t know/ Refused	<1%	-	<1%	<1%	-	-	-	-	-	<1%	<1%	-

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%) reported receiving help to a greater extent than those living in the Atlantic region (63%), Ontario (68%), British Columbia (65%), Alberta (64%), or British Columbia (59%).
Both Canadians aged 18 to 24 (76%) and those 65 years or older (74%) stood out as more likely to have received help compared to those 25 to 34 (65%), 35 to 49 (66%), or 50 to 64 (64%).
Women were more likely to have received help compared to men (72% vs 65%).
Those with a high school (77%), trade school or college education (73%) were more likely to report receiving help compared to those with a university education (62%).
Across the different income brackets, receiving help with filing taxes was more common among Canadians whose household income was under $40,000 (77%) compared to those earning $40,000 to under $80,000 (67%), $80,000 to under $150,000 (63%), or $150,000 or more (64%).
Those who were not registered for the My Account service received help to a greater extent compared to those who were registered (79% vs 63%).
Canadians who had no interaction with the CRA over the past year were more likely to have received help compared to those who had contacted the CRA (73% vs 62%).
Of those who had interacted with the CRA in the past year, respondents who recently contacted the CRA via mail (77%) reported receiving help to a greater extent compared to those whose contact took place over the phone (65%) or online (52%).

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. More than 4 in 5 respondents (81%) sought help from a professional tax preparer or an accountant, while nearly a fifth (18%) turned to friends or family members for assistance. A small minority of respondents (2%) received assistance from a volunteer program.

Table 34. 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=1,484)

Source of Assistance for Personal Income Tax Filing	Total (n=1,484)	ATL (n=149)	QC (n=384)	ON/ NU (n=485)	MB/ SK (n=157)	AB/ NWT (n=129)	BC/ YK (n=180)	18 – 24 (n=75)	25 – 34 (n=146)	35 – 49 (n=325)	50 – 64 (n=386)	65+ (n=546)
Professional tax preparer/accountant	81%	75%	78%	82%	88%	79%	84%	69%	79%	83%	85%	80%
Friend/family member	18%	25%	21%	18%	15%	15%	16%	41%	19%	17%	12%	17%
Volunteer program to help people with their tax returns	2%	3%	2%	2%	1%	4%	3%	-	2%	2%	3%	3%
Other	1%	1%	<1%	1%	-	3%	1%	-	1%	1%	1%	1%
Don’t Know/Refused	1%	1%	<1%	1%	-	-	-	-	1%	1%	<1%	1%

CG-3. From whom did you get help?

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

Receiving assistance from a professional was much more common among those living in Manitoba or Saskatchewan (88%) compared to those living in Quebec (78%), or Atlantic Canada (75%).
Those living in Atlantic Canada (25%) more commonly turned to friends or family members for assistance compared to those living in Manitoba or Saskatchewan (15%).
Canadians aged 18 to 24 (41%) were more likely to seek help from friends or family members compared to those aged 25 to 34 (19%), 35 to 49 (17%), 50 to 64 (12%), or 65 years and older (17%).
Conversely, those aged 35 to 49 (83%), 50 to 64 (85%) or 65 years and older (80%) more commonly sought assistance from professionals compared to those 18 to 24 years old (69%).
Canadians who reported being self-employed (91%) tended to seek help from professionals compared to those who are working full-time (84%), retired (79%), working part-time (75%) or students (65%).
Conversely, students (49%) more commonly received assistance from friends or family compared to those working part-time (22%), are retired (18%), working full-time (16%), or self-employed (10%).
Those without a disability were more likely to seek assistance from a professional compared to those who self-identify as having a disability (82% vs 73%).
Respondents with a household income of $40,000 to under $80,000 (83%), $80,000 to under $150,000 (83%), or $150,000 or more (87%) were more likely to receive assistance from a professional compared to those earning under $40,000 (75%).
Canadians whose source of revenue comes from being a business owner or partner tended to seek professional help compared to those with employers (90% vs 81%).
Those who reported filing their income taxes online were significantly more likely to reach out to professionals compared to those filing via mail (82% vs 67%). Conversely, Canadians filing via mail were nearly twice as likely to say they received assistance from friends or family compared to those filing online (31% vs 17%).
Those who were registered for the My Account service were much more likely to have received help from friends or family compared to those who were not registered (21% vs 13%).

Canadians were also asked to describe the method used to file their personal income tax. More than 4 in 5 respondents (81%) said they sent in their income tax return online, while more than 1 in 10 (12%) filed via mail.

Table 35. Method of filing tax return in the past year
Base: (General population) Respondents who filed income tax return in the past year (n=2,167)

Method of filing Income Tax Return	Total (n=2,167)	ATL (n=232)	QC (n=521)	ON/ NU (n=705)	MB/ SK (n=229)	AB/ NWT (n=199)	BC/ YK (n=281)	18 – 24 (n=97)	25 – 34 (n=227)	35 – 49 (n=493)	50 – 64 (n=597)	65+ (n=742)
Online	81%	81%	75%	83%	82%	86%	80%	65%	82%	86%	85%	75%
By mail	12%	12%	17%	10%	11%	8%	14%	21%	9%	8%	11%	18%
Some other way	3%	3%	4%	3%	4%	3%	3%	6%	3%	3%	3%	4%
Don’t know/ Refused	3%	4%	3%	4%	3%	3%	3%	8%	6%	3%	1%	3%

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

When comparing method of filing across subgroups, notable differences include the following:

Canadians who are registered with the My Account service tended to have filed online compared to those who are not registered (86% vs 69%).
Respondents living in Quebec were more likely to have sent in their last tax return via mail (17%) compared to those living in Manitoba or Saskatchewan (11%), Ontario (10%), or Alberta (8%).
Conversely, those living in Alberta (86%), or Ontario (83%) tended to file online compared to those living in Quebec (75%).
Canadians with a university (84%), trade school or college education (82%) were more likely to have filed online compared to those with a high school education (73%).
Across income levels, online filers were more likely to have a household income of $40,000 to under $80,000 (80%), $80,000 to under S150,000 (88%), or $150,000 or more (90%) compared to those earning less than $40,000 (72%).
Respondents who completed their tax filing on their own more commonly filed online compared to those who received help (84% vs 80%).
Canadians aged 25 to 34 (82%), 35 to 49 (86%), or 50 to 64 (85%) tended to file online compared to those 18 to 24 (65%), or 65 years or older (75%).
Respondents working full-time (86%) were more likely to file online compared to those who were retired (77%), working part-time (76%), or students (70%).
Those born in Canada were more likely to file online compared to respondents born outside of Canada (83% vs 75%).

11.2 Small / medium enterprises (SMEs)

Canadian SME respondents 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 (42%) reported utilizing an external tax preparation service versus 25% who used only in-house resources to file business income taxes. Nearly 1 in 3 businesses (31%) described a combination approach, utilizing both internal resources and external services.

Table 36. Approach to filing business income taxes
Base: (SMEs) All respondents (n=806)

Business income tax filing	Total (n=806)	Operating for 10 years or less (n=445)	Operating for over 10 years (n=357)	Sole proprietor (n=396)	Partnership (n=139)	Incorporated (n=118)
Use an outside tax preparation service	42%	40%	45%	41%	41%	51%
Use in-house resources to prepare tax documentation	31%	35%	25%	30%	39%	16%
Use a combination of in-house and outside services	25%	24%	27%	26%	19%	32%
Don’t know/Refused	2%	1%	3%	3%	1%	1%

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

Notable trends observed among Canadian SME respondents include the following:

Businesses operating in Atlantic Canada tended to utilize exclusively in-house tax preparation services compared to those operating in British Columbia (43% vs 26%).
Those operating in British Columbia more commonly used a combination of in-house and outside services compared to those in Quebec (32% vs 19%).
Partnerships (39%) and sole proprietors (30%) were more likely to rely on in-house tax preparation service compared to incorporated businesses (16%).
Business with a medium annual revenue ($4 million to less than $250 million) were more likely to use in-house tax preparation services compared to those with a small revenue (under $4 million) (37% vs 27%).
Those operating for 10 years or less more commonly utilized in-house resources compared to those operating for over 10 years (35% vs 25%).

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 a third of SMEs (34%) opted to keep income tax preparation exclusively in-house, while a third (33%) described an external service approach. More than a quarter (29%) reported using a combination approach to tax planning.

Table 37. Approach to tax planning
Base: (SMEs) All respondents (n=806)

Approach to tax planning	Total (n=806)	Operating for 10 years or less (n=445)	Operating for over 10 years (n=357)	Sole proprietor (n=396)	Partnership (n=139)	Incorporated (n=118)
Use in-house resources for tax planning	34%	37%	31%	36%	36%	24%
Use an outside service for tax planning	33%	29%	37%	29%	29%	42%
Use a combination of in-house and outside services	29%	31%	27%	29%	33%	31%
Don’t know/ Refused	4%	3%	5%	5%	2%	3%

CB-3.And what about tax planning? Does your business…

Additional subgroup comparisons based on business tax planning include:

Businesses operating in Quebec (38%) tended to utilize an outside service for tax planning compared to those operating in British Columbia (28%) or Atlantic Canada (21%).
Respondents 25 to 34 years old (39%) were more likely to employ a combination approach for tax planning compared to older respondents (27% of those aged 50 to 64 and 25% of those 65 years or older.
In-house tax planning was much more prevalent among those whose business size was 1 to 4 employees compared to those with 5 to 99 employees (37% vs 29%).
Incorporated businesses (42%) tended to use an outside service for tax planning compared to sole proprietors or partnerships (29% respectively).
Sole proprietors or partners (36% respectively) more commonly utilized in-house resources to prepare tax documentation compared to incorporated businesses (24%).
Businesses operating for over 10 years were more likely to use in-house resources compared to those operating for 10 years or less (37% vs 29%).
Those registered for the My Business Account service more commonly utilized a combination approach compared to those who were not registered (35% vs 24%).

After describing their approach to both filing taxes and the tax preparation process, Canadian SME respondents 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. Nearly three quarters of SMEs (70%) were very satisfied (scores of 8 to 10), while a quarter (25%) provided a moderate score (scores of 4 to 7). Very few (4%) scored overall satisfaction a 3 or less. The overall satisfaction score for latest tax filing sits at 7.9.

Table 38. Overall satisfaction with latest tax filing experience
Base: (SMEs) All respondents (n=806)

Overall satisfaction score	Total (n=806)	Operating for 10 years or less (n=445)	Operating for over 10 years (n=357)	Sole proprietor (n=396)	Partnership (n=139)	Incorporated (n=118)
8-10	70%	74%	66%	67%	82%	47%
4-7	25%	22%	29%	27%	17%	41%
1-3	4%	3%	5%	4%	1%	11%
Don’t know	1%	1%	1%	2%	-	2%
Mean	7.9	8.1	7.8	7.9	8.4	6.9

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”.

Compared to their demographic counterparts, overall satisfaction with last tax filing experience is particularly high among:

Businesses operating for 10 years or less (8.1 vs 7.8 those operating for over 10 years).
SMEs operating in Quebec (8.4 vs 8.0 in Ontario, 7.8 in British Columbia, 7.4 Manitoba or Saskatchewan, and 7.3 Alberta).
Respondents aged 35 to 49 years old (8.4 vs 7.7 aged 25 to 34, 7.6 aged 50 to 64, and 7.5 aged 65 years or older.
Those whose business employed 5 to 99 employees (8.4 vs 7.6 those with fewer employees).
Partnerships (8.4 vs 7.9 sole proprietors and 6.9 incorporated businesses).
Businesses who rated the CRA’s overall performance as good (scores of 8 to 10) (8.9 vs 5.4 those who rated overall performance as poor).
Those that interacted with the CRA online (8.1 vs 7.5 interacted over the phone).

11.3 Tax intermediaries (TIs)

Canadian TIs were also 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. Half of TI respondents provided a high level of satisfaction (scores of 8 to 10) (50%), while more than 2 in 5 (41%) provided a moderate score (scores of 4 to 7). Less than 1 in 10 (8%) scored overall satisfaction as low (scores of 1 to 3). On average Canadian TIs scored overall satisfaction as moderate (7.1).

Table 39. Overall satisfaction with latest tax filing experience
Base: (TIs) All respondents (n=810)

Overall satisfaction score	Total (n=810)	Operating for 10 years or less (n=427)	Operating for over 10 years (n=363)	Contact in the past 12 months (n=506)	No contact in the past 12 months (n=251)
8-10	50%	49%	50%	50%	51%
4-7	41%	42%	40%	40%	43%
1-3	8%	8%	9%	10%	5%
Don’t know	1%	<1%	1%	<1%	1%
Mean	7.1	7.1	7.2	7.1	7.3

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) (6.8) or poor (scores of 1 – 3) (4.3).

Those living in Ontario (7.3), Alberta (7.3), Quebec (7.2), Atlantic Canada (7.2), or British Columbia (7.0) were more likely to provided higher average ratings compared to those living in Manitoba or Saskatchewan (6.2).

Respondents who were registered with the Represent a Client service tended to provide higher average scores compared to those who were not registered (7.5 vs 7.0).

12. Contact with CRA

12.1 General population

12.2 Interaction within the last 12 months

Canadians were asked whether they had any direct interaction with the CRA in the last 12 months. More than 2 in 5 respondents (42%) had contact with the CRA. Conversely, 57% had no form of contact with the CRA in the last 12 months.

Table 40. Contact with the CRA in the last 12 months
Base: (General population) All respondents (n=2,407)

Contact with CRA in last 12 months	Total (n=2,407)	ATL (n=262)	QC (n=553)	ON/ NU (n=800)	MB/ SK (n=263)	AB/ NWT (n=219)	BC/ YK (n=310)	18 – 24 (n=134)	25 – 34 (n=262)	35 – 49 (n=537)	50 – 64 (n=649)	65+ (n=814)
Yes	42%	41%	35%	43%	40%	44%	51%	35%	45%	45%	47%	35%
No	57%	58%	64%	56%	59%	54%	48%	63%	53%	54%	52%	64%
Don’t know/ Refused	1%	1%	1%	1%	1%	3%	<1%	2%	2%	1%	1%	1%

D-1. Have you interacted with the CRA in the past 12 months? Please think about any direct interaction you’ve had with the Agency. This could be any interaction that occurred online, by phone, or by mail.

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

Canadians who were self-employed (52%), working part-time (45%), or full-time (44%) were more likely to have interacted with the CRA compared to those who were retired (35%).
A greater proportion of adults with a high school education (67%) reported no contact with the CRA compared to those with a trade school or college (55%), or university education (53%).
Respondents aged 65 years or older (64%) were more likely to report no interaction with the CRA compared to those 25 to 34 (53%), 35 to 49 (54%), or 50 to 64 years old (52%).
Canadians living in British Columbia (51%) were among the most likely to have interacted with the CRA, while those in Quebec (35%) were the least.
Those whose revenue source was their employer were much more likely to say they have had no interaction with the CRA compared to those who are business owners or partners (56% vs 41%).
Those with a household income of $150,000 or more (49%) were more likely to report interacting with he CRA compared to those earning $40,000 to under $80,000 (41%), or less than $40,000 (41%).
Canadians who were registered with the My Account service were nearly twice as likely to report interacting with the CRA compared to those who were not registered (49% vs 26%).
Respondents who completed their personal income tax on their own had greater tendencies towards interacting with the CRA compared to those who received help (52% vs 40%).

Canadians who interacted with the CRA within the last 12 months were asked to provide the method that was used. Most interactions took place over the phone (42%), while more than a quarter recall using CRA’s My Account tax portal (27%). Nearly a fifth of Canadians (17%) communicated with the CRA via mail, while 10% interacted with the CRA online. In person (1%), email (1%) and fax communication (<1%) were much less common.

Table 41. 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=982)

Method of contact with the CRA	Total (n=982)	ATL (n=104)	QC (n=192)	ON/ NU (n=341)	MB/ SK (n=108)	AB/ NWT (n=95)	BC/ YK (n=142)	18 – 24 (n=48)	25 – 34 (n=117)	35 – 49 (n=229)	50 – 64 (n=302)	65+ (n=284)
By telephone	42%	44%	50%	40%	52%	42%	35%	32%	40%	47%	43%	42%
Through the CRA’s secure tax portal My Account	27%	26%	24%	29%	19%	28%	29%	30%	32%	27%	25%	24%
By mail	17%	16%	14%	19%	13%	15%	18%	18%	8%	15%	18%	24%
Through the tax pages of the Canada.ca website	10%	8%	7%	9%	9%	13%	16%	16%	17%	8%	9%	7%
In person	1%	1%	2%	1%	2%	-	1%	-	-	1%	1%	1%
By email	1%	1%	1%	1%	2%	-	1%	2%	-	1%	1%	1%
By fax	<1%	-	-	1%	1%	-	-	-	1%	<1%	-	-
Some other way	1%	3%	2%	<1%	2%	-	-	-	2%	1%	1%	<1%
Don’t know/ Refused	1%	1%	1%	1%	1%	2%	-	2%	1%	<1%	1%	<1%

D-2.How did you most recently interact with the CRA?

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

Interactions via My Account were particularly high among:

Canadians living in Ontario (29% vs 19% of those living in Manitoba or Saskatchewan).
Canadians with a household income of $150,000 or more (39% vs 27% of those earning $80,000 to under $150,000, 24% of those earning $40,000 to under $80,000 and 21% of those earning under $40,000).
Respondents who completed their personal income tax on their own tended (36% vs 23% of those who received help).

Those living in Manitoba or Saskatchewan (52%), or Quebec (50%) more commonly communicated over the phone compared to those living in Ontario (40%) or British Columbia (35%).
Respondents living in British Columbia (16%) were more likely to have had contact through the tax pages of the Canada.ca website compared to those living in Ontario (9%), or Quebec (7%).
The tax pages of Canada.ca were also top of mind for those aged 24 to 34 (17% vs 8% of those 35 to 49 and 7% of those 65 years or older).
Those aged 50 to 64 (18%), or 65 years or older (24%) tended to have communicated by mail compared to those 25 to 34 years old (8%).

12.3 Reason for interaction

Canadians who had interacted with the CRA in the past year were asked to describe the purpose of their engagement. Personal income tax was top of mind, as cited by 2 in 5 (40%), while fewer said the purpose of their most recent interaction had to do general information not related to filing taxes (18%), other benefits or credits (16%) or items relating to their My Account service (15%). Additionally, roughly 1 in 10 sought clarification on information sent by the CRA (11%), or communication relating to an audit, dispute, or review (8%).

Table 42. Purpose of interaction with the CRA in the last 12 months
Base: (General population) Respondents who had interacted with the CRA in the past year (n=982)

Purpose of contact with the CRA	Total (n=982)	ATL (n=104)	QC (n=192)	ON/ NU (n=341)	MB/ SK (n=108)	AB/ NWT (n=95)	BC/ YK (n=142)	18 – 24 (n=48)	25 – 34 (n=117)	35 – 49 (n=229)	50 – 64 (n=302)	65+ (n=284)
Personal income tax	40%	27%	29%	46%	37%	34%	45%	34%	35%	42%	43%	39%
General information other than about filing taxes	18%	21%	22%	15%	16%	17%	22%	25%	18%	16%	19%	16%
Other benefits or credits	16%	10%	15%	15%	20%	21%	17%	10%	22%	21%	12%	13%
Your online CRA account (My Account)	15%	12%	19%	14%	15%	19%	13%	17%	17%	19%	13%	13%
Clarification of information sent to you by the CRA	11%	10%	10%	13%	11%	11%	9%	8%	14%	6%	13%	15%
An audit, dispute or a review	8%	12%	9%	8%	10%	6%	7%	5%	7%	9%	7%	11%
Business tax (e.g. HST filing)	2%	4%	2%	1%	1%	3%	1%	-	3%	3%	2%	<1%
One-time top up to the Canada Housing Benefit	2%	5%	2%	1%	1%	3%	2%	13%	1%	2%	-	<1%
The Canada Dental Benefit	1%	-	2%	-	1%	1%	1%	-	1%	1%	<1%	-
Other	3%	6%	3%	1%	2%	6%	2%	8%	3%	3%	2%	2%
Don’t Know/Refused	2%	2%	1%	2%	1%	2%	2%	2%	-	3%	1%	2%

D-3.Now, please think about why you interacted with the CRA. Was the purpose of this MOST RECENT interaction relating to…?

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

Respondents living in Ontario (46%), or British Columbia (45%) tended to have cited communications relating to their personal income tax compared to those living in Quebec (29%), or Atlantic Canada (27%).
Canadians living in Quebec more commonly sought general information compared to those living in Ontario (22% vs 15%).
Those aged 25 to 34 (22%) or 35 to 49 (21%) tended to seek information on other benefits or credits compared to those 18 to 24 (10%), 50 to 64 (12%), or 65 years or older (13%).
Women were more likely to seek information related to other benefits or credits compared to men (20% vs 12%).
Respondents born in Canada tended to be seeking information regarding an audit, dispute, or a review compared to those born outside of Canada (10% vs 3%).
Those with a household income of $150,000 or more were more likely to seek information relating to their personal income tax (50%) compared to those earning $40,000 to under $80,000 (36%), or under $40,000 (35%).

12.4 Service satisfaction

Canadians who reported interacting 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.

Three quarters of respondents had a high level of agreement (scores of 8 – 10) that the CRA representative was professional (75%) and courteous (74%), though fewer (67%) felt that the CRA representative took the time to understand their situation. When it comes to information, 73% agreed it was accurate, 68% felt it was complete, and another six in ten (60%) say it was easy to understand. Additionally, more than half of those who had interacted with the CRA agreed the service was timely (57%) and easy to access (54%).

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

The representative was courteous (8.6)
The representative was professional (8.5)
The information given was accurate (8.3)
The information given was complete (8.0)

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

The representative took time to understand the situation (7.9)
The information I was given was easy to understand (7.7)
The CRA’s service was timely (7.3)
The CRA’s service was easy to access (7.2)

Table 43. Perceptions of service satisfaction
Base: (General population) Respondents who interacted with the CRA and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction (n=980)3

Impression statements	8 – 10	4 – 7	1 – 3	NA	DK/RF	Mean
The CRA representative was professional.	75%	16%	3%	4%	2%	8.5
The CRA representative was courteous.	74%	13%	4%	6%	2%	8.6
The information I was given was accurate.	73%	15%	7%	4%	2%	8.3
The information I was given was complete.	68%	20%	9%	3%	1%	8.0
The CRA representative took time to understand my situation.	67%	19%	11%	2%	2%	7.9
The information I was given was easy to understand.	60%	28%	9%	2%	<1%	7.7
The CRA’s service was timely.	57%	27%	13%	3%	1%	7.3
The CRA’s service was easy to access.	54%	30%	13%	3%	1%	7.2

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.

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

3 Bolded statements limited to those whose method of contact was over the phone or in person (n=434)

When evaluating overall service satisfaction index scores, nearly 3 in 5 Canadians (57%) provided a high-level agreement score (scores of 8 – 10), while more than a third (37%) were calculated as having 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 7.8 for Canadians.

Table 44. Service satisfaction index calculations
Base: (General population) Respondents who interacted with the CRA and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction, excluding those that selected not applicable for all statements (n=978)

Service satisfaction index score	Total (n=978)	ATL (n=102)	QC (n=191)	ON/ NU (n=340)	MB/ SK (n=108)	AB/ NWT (n=95)	BC/ YK (n=142)	18 – 24 (n=48)	25 – 34 (n=117)	35 – 49 (n=228)	50 – 64 (n=300)	65+ (n=283)
8-10	57%	57%	60%	58%	57%	53%	56%	55%	65%	59%	54%	54%
4-<8	37%	34%	37%	36%	30%	41%	40%	41%	29%	36%	41%	38%
1-<4	6%	9%	3%	6%	13%	6%	4%	3%	6%	5%	5%	7%
Don’t know	<1%	-	<1%	-	-	-	-	-	-	-	-	<1%
Mean	7.8	7.5	8.1	7.8	7.5	7.7	7.7	7.9	8.0	7.8	7.8	7.7

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

Those living in Quebec provided higher scores on average compared to those living in Atlantic Canada, or Manitoba or Saskatchewan (8.1 vs 7.5 respectively).
Respondents who were unemployed scored higher on average compared to those working part-time (8.3 vs 7.4).
Respondents born outside of Canada tended to provide higher scores on average compared to those born in Canada (8.1 vs 7.7).
Service Satisfaction Index scores skewed higher for those whose recent contact with CRA took place online (8.0), or over the phone (7.8) compared to those whose contact took place through the mail (7.3).
Respondents whose purpose of most recent contact was related to general information (8.2), their My Account service (8.1), clarification on information sent by the CRA (7.8), or related to their personal income tax (7.8) provided higher average scores compared to those whose contact was related to an audit, dispute, or a review (6.9).
Canadians who provided the CRA with a good overall performance score (scores of 8 – 10) (8.8), were more likely to also have a higher average service satisfaction rating compared to those who rated overall performance as neutral (scores of 4 to 7) (7.7) or poor (scores of 1 to 3) (5.7).

12.5 Small and medium enterprises (SMEs)

12.6 Interaction within the last 12 months

Canadian SME respondents were asked whether they had interacted with the CRA in the last 12 months for any reason at all. Nearly 3 in 5 (57%) reported having interacted with the CRA versus 38% who had no form of contact with the CRA in the last 12 months.

Table 45. Interaction with the CRA in the last 12 months
Base: (SMEs) All respondents (n=806)

Contact with CRA in last 12 months	Total (n=806)	Operating for 10 years or less (n=445)	Operating for over 10 years (n=357)	Sole proprietor (n=396)	Partnership (n=139)	Incorporated (n=118)
Yes	57%	63%	49%	52%	64%	59%
No	38%	33%	45%	43%	29%	34%
I can’t recall	5%	4%	6%	6%	7%	7%

When compared to their demographic counterparts, interactions with the CRA were especially prevalent among the following:

Businesses operating for 10 years or less (63% vs 49% of those operating for over 10 years).
Respondents aged 25 to 34 (69%) or 35 to 49 years old (61% vs 53% of those aged 50 to 64 and 38% aged 65 years or older)
Men (60% vs 52% of women).
Businesses with 5 to 99 employees (69% vs 48% of those with fewer employees).
Partnerships (64% vs 52% of sole proprietors).
Those registered for the My Business Account service (62% vs 47% of those who were not registered).

Canadian SME respondents who had interacted with the CRA within the last 12 months were asked to provide the method of contact that was used. Nearly a third of interactions with the CRA took place over the phone (32%), while 23% took place through the My Business Account portal. More than a fifth of businesses (21%) interacted with the CRA through the mail, while more than 1 in 10 (14%) communicated through the tax pages of the Canada.ca website. Other forms of interaction were much less common.

Table 46. Method of contact with the CRA in the last 12 months
Base: (SMEs) Respondents who had interacted with the CRA in the past year (n=456)

Method of contact with the CRA	Total (n=456)	Operating for 10 years or less (n=280)	Operating for over 10 years (n=175)	Sole proprietor (n=204)	Partnership (n=89)	Incorporated (n=70)
By telephone	32%	29%	37%	35%	37%	39%
Through the CRA’s secure tax portal My Business Account	23%	19%	30%	25%	10%	37%
By mail	21%	26%	13%	17%	25%	16%
Through the tax pages of the Canada.ca website	14%	15%	13%	14%	11%	9%
In person	4%	4%	4%	2%	10%	-
By fax	4%	5%	1%	2%	6%	-
Other	1%	1%	2%	2%	1%	-
I can’t recall	1%	1%	1%	2%	-	-

D-2.How did you most recently interact with the CRA?

Businesses operating for over 10 years were more likely to have used the My Business Account portal to interact with the CRA compared to those operating for 10 years or less (30% vs 19%).

Incorporated businesses tended to have used the My Business Account portal compared to partnerships (37% vs 10%).

12.7 Reason for interaction

Businesses who had interacted with the CRA in the past year were asked to describe the purpose of their most recent contact. Results were mixed, with more than a third of respondents citing information related to their My Business Account (37%), GST/HST (36%), or business taxes (36%). More than a quarter of respondents were seeking general information not related to filing business taxes (27%), while 25% were seeking clarification for information sent by the CRA. More than a fifth of businesses were in contact related to payroll (23%), while a fifth cited communication relating to an audit, dispute, or a review (20%).

Table 47. 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=456)

Purpose of contact with the CRA	Total (n=456)	Operating for 10 years or less (n=280)	Operating for over 10 years (n=175)	Sole proprietor (n=204)	Partnership (n=89)	Incorporated (n=70)
Your online CRA account, My Business Account	37%	41%	31%	33%	31%	36%
GST/HST	36%	41%	29%	34%	39%	23%
Business taxes	36%	35%	38%	30%	39%	34%
General information other than about filing business taxes	27%	31%	20%	26%	35%	11%
Clarification of information sent to you by the CRA	25%	27%	23%	22%	21%	19%
Payroll	23%	27%	18%	18%	26%	14%
An audit, dispute or a review	20%	20%	18%	17%	31%	6%
Some other reason	<1%	<1%	1%	<1%	-	1%
I can’t recall	<1%	<1%	-	<1%	-	-

D-3.Now, please think about why you interacted with the CRA. Was the purpose of this MOST RECENT interaction relating to…?

Differences that emerge across subsegment findings related to purpose of interaction with the CRA include the following:

Partnerships were more likely to report contacting the CRA for GST/HST related reasons compared to incorporated businesses (39% vs 23%).
Partnerships (35%), or sole proprietors (26%) were roughly three times as likely to cite general information other than business taxes compared to incorporated businesses (11%).

Men tended to describe the following reasons for contact compared to women:

Business taxes (40% vs 30%)
Payroll (26% vs 18%)

Those who self-identified as having a disability tended to cite their My Business Account compared to those without a disability (54% vs 35%).
Businesses operating for 10 years or less were more likely to have contacted the CRA relating to the following items:

My Business Account (41% vs 31% of those operating for over 10 years)
GST/HST (41% vs 29%)
General information (31% vs 20%)
Payroll (29% vs 18%)

Businesses with 5 to 99 employees were more likely to contact the CRA for the following reasons compared to those with fewer employees:

Business taxes (41% vs 31%)
General information (32% vs 22%)
Clarification of information (32% vs 20%)
Payroll (34% vs 13%)

12.8 Service satisfaction

Businesses who had interacted with the CRA in some capacity over the past year 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 service experience, with 1 being completely disagree and 10 being completely agree.

Roughly three quarters agreed (scores of 8 – 10) that the CRA representative was courteous (78%), and professional (75%), and another 69% felt that the representative took the time to understand their situation. When it comes to information provided by the CRA, roughly seven in ten agreed that the information given was complete (73%), accurate (70%), and easy to understand (69%). Another two-thirds agreed that the CRA’s service was timely (66%), and easy to access (66%).

Table 48. Perceptions of service satisfaction
Base: (SMEs) Respondents who had interacted with the CRA in the past year, and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction (n=455)

Impression statements	8 – 10	4 – 7	1 – 3	NA	DK/RF	Mean
The CRA representative was courteous.	78%	15%	5%	1%	1%	8.2
The CRA representative was professional.	75%	18%	5%	-	1%	8.1
The information I was given was complete.	73%	17%	8%	2%	1%	8.0
The information I was given was accurate.	70%	18%	6%	3%	3%	8.1
The information I was given was easy to understand.	69%	24%	5%	2%	<1%	8.0
The CRA representative took time to understand my situation.	69%	21%	9%	-	1%	7.7
The CRA’s service was timely.	66%	23%	7%	3%	<1%	7.8
The CRA’s service was easy to access.	66%	22%	10%	1%	<1%	7.6

Bolded statements limited to those whose method of contact was over the phone or in person (n=164)

Looking at overall service satisfaction index scores, two-thirds of businesses (66%) provided a high-level agreement score (scores of 8 – 10), while 27% fell into the neutral score range (scores of 4 – 7). Only 6% resulted in a low-level agreement score (1 – 3). The service satisfaction index calculation resulted in an average agreement score of 7.6 for Canadian SMEs.

Table 49. Service satisfaction index calculations
Base: (SMEs) Respondents who interacted with the CRA and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction, excluding those that selected not applicable for all statements (n=454)

Service satisfaction index score	Total (n=454)	Operating for 10 years or less (n=278)	Operating for over 10 years (n=175)	Sole proprietor (n=203)	Partnership (n=89)	Incorporated (n=69)
8-10	66%	71%	59%	60%	73%	45%
4-<8	27%	24%	33%	33%	22%	42%
1-<4	6%	5%	9%	7%	4%	13%
Mean	7.6	7.8	7.3	7.3	7.9	6.6

Compared to their demographic counterparts, service satisfaction index scores were notably higher among SMEs in the following subgroups:

Businesses operating for 10 years or less (7.8 vs 7.3 among those operating for 10 or more years).
Partnerships (7.9 vs 7.3 among sole proprietors and 6.6 among incorporated businesses).
Businesses with 5 to 99 employees (8.3 vs 6.9 among those with fewer employees).
Respondents with no disability (7.6 vs 6.8 among those who self-identify as having a disability).
Businesses whose method of contact with the CRA was through the website (7.9), My Business Account (7.6), or via mail (8.0 vs 7.0 among those whose contact took place over the phone).
Those whose purpose of most recent contact was related to payroll (8.3 vs 7.8 among those who cited My Business Account and 7.7 among those who cited GST/HST.

Canadian businesses who had contacted the CRA in the past year were asked whether the CRA had successfully met their needs during their most recent contact. More than three quarters of SMEs (77%) felt they got what they needed from the CRA on this occasion, while 20% did not.

Table 50. Needs met during most recent contact among those who contacted the CRA
Base: (SMEs) Respondents who had contact with the CRA in the past year (n=456)

Needs met contacting the CRA	Total (n=456)	Operating for 10 years or less (n=280)	Operating for over 10 years (n=175)	Sole proprietor (n=204)	Partnership (n=89)	Incorporated (n=70)
Yes	77%	78%	75%	78%	74%	73%
No	20%	20%	20%	18%	25%	19%
Don’t know	3%	3%	5%	3%	1%	9%

D-6a.Did you get what you needed from the CRA on this particular occasion?
Those who were registered to the My Business Account service were more likely to have had their needs met compared to those who were not registered (82% vs 61%).
Those that had any form of interaction with the CRA in the past year were then asked to compare the level of customer service they had received with that offered by financial institutions. More than 2 in 5 respondents felt that the CRA either provided better service (41%) compared to other financial institutions they do business with or felt that the service was about the same (42%). Less than a fifth of businesses (16%) felt that the service was worse.
Table 51. Customer service compared to experiences with other financial institutions
Base: (SMEs) Respondents who had contact with the CRA in the past year (n=456)

Experience with the CRA	Total (n=456)	Operating for 10 years or less (n=280)	Operating for over 10 years (n=175)	Sole proprietor (n=204)	Partnership (n=89)	Incorporated (n=70)
Better	41%	49%	28%	33%	53%	10%
About the same	42%	41%	44%	44%	40%	54%
Worse	16%	9%	26%	21%	7%	31%
Don’t know	2%	1%	2%	2%	-	4%

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 over the phone (24%) were more likely to feel that the service received from the CRA was worse compared to those contacting online (14%).
Businesses operating for 10 years or less more commonly described CRA’s service as better compared to those operating for over 10 years (49% vs 28%).
Partnerships (53%) tended to describe their experience as better compared to sole proprietors (33%), or incorporated businesses (10%).
Those with 5 to 99 employees tended to rate CRA’s service as better compared to those with fewer employees (56% vs 26%).
Businesses operating in Quebec (59%) more commonly described receiving better service when dealing with the CRA vs other financial institutions compared to those operating in Ontario (40%), British Columbia (32%), or Alberta (31%).

12.9 Tax intermediaries (TIs)

Canadian TIs were asked whether they had interacted the CRA in the last 12 months for any reason. More than 3 in 5 (62%) respondents had contact with the CRA, while 31% had no form of contact in the last 12 months.

12.10 Interaction within the last 12 months

Table 52. Interaction with the CRA in the last 12 months
Base: (TIs) All respondents (n=810)

Contact with CRA in last 12 months	Total (n=810)	Operating for 10 years or less (n=427)	Operating for over 10 years (n=363)	Registered for “Represent a Client” (n=216)	Not registered for “Represent a Client” (n=145)
Yes	62%	65%	60%	76%	50%
No	31%	29%	33%	19%	44%
Don’t know/Refused	7%	6%	7%	5%	6%

Those who were not registered with the Represent a Client service were more than twice as likely to report no contact with the CRA compared to those who were registered (44% vs 19%).
TI respondents who provided the CRA with a good overall performance score (scores of 8 – 10) (32%), or a neutral score (scores of 4 to 7) (33%) were more likely to have no contact compared to those who rated overall performance as or poor (scores of 1 to 3) (21%).

Canadian TIs who had interacted with the CRA in the last 12 months were asked to provide the method of contact that was used. Interactions were most likely to take place over the phone (48%), while more than a fifth took place through the Canada.ca website (22%). Another 16% cited the Represent a Client service, while nearly 1 in 10 businesses (8%) communicated with the CRA through the mail. In person communication and by fax were much less common (2% respectively).

Table 53. 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=506)

Method of contact with the CRA	Total (n=506)	Operating for 10 years or less (n=279)	Operating for over 10 years (n=217)	Registered for “Represent a Client” (n=164)	Not registered for “Represent a Client” (n=73)
By telephone	48%	47%	51%	45%	56%
Through the tax pages of the Canada.ca website	22%	23%	21%	25%	18%
Through the CRA’s secure tax portal Represent a Client	16%	13%	20%	21%	10%
By mail	8%	11%	5%	5%	8%
In person	2%	3%	2%	3%	3%
By fax	2%	3%	1%	1%	3%
Other	1%	<1%	1%	-	3%
I can’t recall	<1%	1%	-	1%	-

D-2. How did you most recently interact with the CRA?

Businesses operating for over 10 years were more likely to interact with the CRA through the Represent a Client service compared to those operating for 10 years or less (20% vs 13%).

12.11 Reason for interaction

TI respondents were asked to specify the type of client they were representing during their most recent interaction with the CRA. More than half reported that they were representing an individual (52%), followed by roughly 2 in 5 whose contact was on behalf of a business (40%). TIs acting on behalf of an estate or trust (4%), or a charity or not for profit (1%) were much less common.

Table 54. Type of client represented in most recent contact
Base: (TIs) Respondents who had contact with the CRA in the past year (n=506)

Type of client represented	Total (n=506)	Operating for 10 years or less (n=279)	Operating for over 10 years (n=217)	Registered for “Represent a Client” (n=164)	Not registered for “Represent a Client” (n=73)
An individual	52%	52%	53%	49%	60%
A business	40%	39%	41%	46%	29%
An estate or trust	4%	6%	2%	4%	4%
A charity or not for profit	1%	1%	2%	1%	-
Other	1%	1%	1%	-	3%
Don’t know	1%	1%	<1%	-	4%

D-3a.Please think about your most recent interaction with the CRA. What type of client were you representing?

Respondents who were registered for the Represent a Client service were more likely to be acting on behalf of a business compared to those who were not registered (46% vs 29%).
TIs who had contact with the CRA in the past year were asked to describe the purpose of their most recent interaction. More than quarter of respondents were contacting the CRA regarding their client’s personal taxes (29%) or business taxes (27%). Slightly fewer reported contacting the CRA regarding their Represent a Client account (24%) for general information unrelated to business taxes (23%) or for clarifications of information sent by the CRA (21%). Less than a fifth were in contact regarding an audit, dispute, or a review (16%).

Table 55. 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=506)

Purpose of contact with the CRA	Total (n=506)	Operating for 10 years or less (n=279)	Operating for over 10 years (n=217)	Registered for “Represent a Client” (n=164)	Not registered for “Represent a Client” (n=73)
A client’s personal taxes	29%	31%	27%	32%	29%
Business taxes	27%	27%	28%	30%	15%
Your online CRA account, Represent a Client	24%	25%	23%	27%	25%
General information other than about filing business taxes	23%	26%	19%	20%	21%
Clarification of information sent to you by the CRA	21%	24%	17%	22%	19%
An audit, dispute or a review	16%	15%	19%	21%	11%
Reimbursement	<1%	-	<1%	-	-
Some other reason	1%	<1%	1%	1%	1%
I can't recall	2%	1%	2%	1%	2%

D-3.Now, please think about why you interacted with the CRA. Was the purpose of this MOST RECENT interaction relating to…?

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

Respondents whose method of contact was through the mail (21%) or over the phone (18%) were more likely to report interacting with the CRA to resolve a dispute compared to those using the Canada.ca website (9%).
Those whose method of contact was the Represent a Client service more commonly contacted the CRA regarding their client’s business taxes compared to those contacting over the phone (37% vs 24%).
TIs that were registered for the Represent a Client service were twice as likely to have contacted the CRA regarding their client’s business taxes compared to those who were not registered (30% vs 15%).

12.12 Service satisfaction

TIs who had interacted with the CRA 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 service experience, with 1 being completely disagree and 10 being completely agree.

Most had a high level of agreement (scores of 8 – 10) that the CRA representative was courteous (61%) and professional (59%) – though note quite half felt that the representative took the time to understand their situation (49%). When it comes to information provided by the CRA, more than half strongly agreed that the information given was accurate (58%), easy to understand (56%), and complete (54%). About half of TI respondents agreed that the service was easy to access (48%) and timely (47%).

Table 56. Perceptions of service satisfaction
Base: (TIs) Respondents who interacted with the CRA and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction (n=505)

Impression statements	8 – 10	4 – 7	1 – 3	NA	DK/RF	Mean
The CRA representative was courteous.	61%	30%	8%	1%	<1%	7.5
The CRA representative was professional.	59%	30%	10%	1%	<1%	7.4
The information I was given was accurate.	58%	31%	9%	1%	1%	7.5
The information I was given was easy to understand.	56%	33%	11%	<1%	<1%	7.3
The information I was given was complete.	54%	32%	12%	1%	1%	7.1
The CRA representative took time to understand my situation.	49%	36%	13%	1%	1%	6.9
The CRA’s service was easy to access.	48%	36%	15%	1%	1%	6.8
The CRA’s service was timely.	47%	36%	16%	1%	<1%	6.7

Bolded statements limited to those whose method of contact was over the phone or in person (n=255)

Looking at service satisfaction index scores, 43% of TIs fall into the 8 – 10 range, while nearly half (46%) were calculated as having a neutral score (scores of 4 – 7). Roughly 1 in 10 respondents (11%) received low-level agreement scores (1 – 3). The service satisfaction index calculation resulted in an average agreement score of 6.6 for Canadian TIs.

Table 57. Service satisfaction index calculations
Base: (TIs) Respondents who interacted with the CRA and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction, excluding those that selected not applicable for all statements (n=505)

Service satisfaction index score	Total (n=505)	Operating for 10 years or less (n=278)	Operating for over 10 years (n=217)	Registered for “Represent a Client” (n=164)	Not registered for “Represent a Client” (n=73)
8-10	43%	43%	43%	51%	33%
4-<8	46%	50%	41%	41%	49%
1-<4	11%	6%	16%	9%	16%
Don’t know	<1%	<1%	-	-	1%
Mean	6.6	6.8	6.4	7.0	6.1

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

Tax intermediaries whose interaction concerned general information (7.1), business tax information (6.9), their My Business Account (6.8), a client’s personal taxes (6.7), or clarification for information sent by the CRA (6.6) had higher SSI scores compared to those whose contact was related to an audit, dispute, or a review (5.9).
Those whose method of recent contact was via mail (7.2) or online (7.0) tended to provide higher scores on average compared to those whose contact took place over the phone (6.3).
TIs operating in Ontario (6.9), Quebec (6.7), Alberta (6.6), or British Columbia (6.6) provided higher average scores compared to those operating in Manitoba or Saskatchewan (5.4).

Canadian TIs who had contacted the CRA in the past year were asked whether the CRA had successfully met their needs during their most recent contact. Roughly 4 in 5 TIs (80%), felt that their needs had been met, while nearly a fifth (18%) did not.
Table 58. Needs met during most recent contact among those who contacted the CRA
Base: (TIs) Respondents who had contact with the CRA in the past year (n=506)

Needs met contacting the CRA	Total (n=506)	Operating for 10 years or less (n=279)	Operating for over 10 years (n=217)	Registered for “Represent a Client” (n=164)	Not registered for “Represent a Client” (n=73)
Yes	80%	86%	73%	83%	74%
No	18%	13%	25%	17%	25%
Don’t know	1%	1%	2%	-	1%

D-6a. Did you get what you needed from the CRA on this particular occasion?
Subsegment findings related to having needs met when contacting the CRA include the following:

TIs whose method of contact was online were more likely to report having their needs met compared to those contacting over the phone (87% vs 73%).
A greater proportion of those operating in Ontario (87%) reported their needs had been met compared to those operating in Quebec (76%), Atlantic Canada (71%), or Manitoba or Saskatchewan (68%).
Those operating for 10 years or less were more likely to feel their needs were met compared to those operating for over 10 years (86% vs 73%).

Those who had interacted with the CRA in the past year were then asked to compare the level of customer service they had received against that offered by other financial institution services. A quarter of respondents (26%) felt that the CRA provided better service compared to other financial institutions they do business with. Most TIs (53%) instead felt that the CRA’s service was about the same, while roughly a fifth (20%) felt that the service was worse.

Table 59. Customer service compared to experiences with other financial institutions
Base: (TIs) Respondents who had contact with the CRA in the past year (n=506)

Experience with the CRA	Total (n=506)	Operating for 10 years or less (n=279)	Operating for over 10 years (n=217)	Registered for “Represent a Client” (n=164)	Not registered for “Represent a Client” (n=73)
Better	26%	33%	18%	31%	18%
About the same	53%	56%	49%	51%	58%
Worse	20%	11%	31%	18%	23%
Don’t know	1%	<1%	2%	-	1%

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 over the phone were more likely to rate the CRA’s service as worse compared to those contacting online (25% vs 17%).
TIs in operation for over 10 years more were nearly three times more likely to describe the service as worse compared to those operating for 10 years or less (31% vs 11%).
Those registered for the Represent a Client service tended to describe the service as better compared to those that were not registered (31% vs 18%).

13. Service delivery

13.1 General population

13.2 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, with 1 being completely disagree and 10 being completely agree.
Nearly 4 in 5 respondents (79%) 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. Less than half of respondents (45%) agreed that they know how to access the tax benefits and credits they are entitled to.

Table 60. Perceptions of service
Base: (General population) Split sample, service module (n=1,202)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
When you contact the CRA by telephone, you are able to get service in the official language of your choice, that is, English or French.	79%	8%	3%	10%	9.1
You know how to access the tax benefits and credits you are entitled to.	45%	34%	15%	6%	6.7

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 the service metrics include:

Canadians living in Atlantic Canada (7.2) or Quebec (7.1) tended to provide a higher average score for knowledge of how to access the tax benefits and credits they were entitled to compared to those living in Ontario (6.6) or Manitoba or Saskatchewan (6.3).
Older adults (7.1 among those aged 65 years or older) tended to provide a higher average score for knowledge of how to access tax benefits and credits compared to those 25 to 34 (6.3), 35 to 49 (6.6), or 50 to 64 years old (6.7).
A significantly greater proportion of adults who reported filing their taxes on their own agreed that they know how to access the tax benefits and credits they were entitled to compared to those who received help (7.1 vs 6.6).
Women were more likely to provide a higher average score for knowing how to access the tax benefits and credits they were entitled to compared to men (7.0 vs 6.5).
Canadians with a university education were more likely to provide a higher average score for knowing how to access the tax benefits and credits they were entitled to compared to those with a high school education (6.9 vs 6.3).
Respondents who were registered for the My Account service tended to demonstrate a higher degree of agreement with the service metrics compared to those that were not registered:

They received service in the official language of their choice (9.2 vs. 8.8).
They knew how to access the tax benefits and credits they were entitled to (6.9 vs 6.3).

Compared to those who had no recent interaction with the CRA, those who had recently been in contact with the CRA were more likely to agree that:

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 (7.1 vs 6.4).

13.3 Registered for online services

Canadians were asked to specify whether they were currently registered with the CRA’s My Account secure tax portal. More than two-thirds of respondents (68%) reported having an active account, while more than a quarter (29%) did not.
Table 61. Registration with the CRA’s My Account online service
Base: (General population) Split sample: service module, all respondents (n=1,202)

Registered with My Account	Total (n=1,202)	ATL (n=138)	QC (n=271)	ON/ NU (n=399)	MB/ SK (n=137)	AB/ NWT (n=103)	BC/ YK (n=154)	18 – 24 (n=69)	25 – 34 (n=119)	35 – 49 (n=266)	50 – 64 (n=329)	65+ (n=412)
Yes	68%	72%	68%	69%	77%	62%	67%	56%	87%	78%	68%	54%
No	29%	26%	30%	29%	16%	36%	29%	41%	12%	19%	30%	42%
Don’t know/ Refused	3%	2%	2%	3%	8%	2%	4%	3%	1%	3%	3%	4%

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.

Across the different demographic groups, the following subsets were significantly more likely to say that they were registered with My Account compared to their demographic counterparts:

Those who had contact with the CRA in the past 12 months (81% vs 60% of those that had not).
Canadians who had contact with the CRA online over the past year (93% vs 81% of those who interacted over the phone and 65% of those who connected via mail).
Canadians living in Manitoba or Saskatchewan (77% vs 62% of those in Alberta).
Respondents who do not self-identify as having disability (70% vs 59% of those who do).
Canadians with a household income of $100,000 or more (82% vs 54% of those earning less than $40,000 and 72% of those earning between $40,000 and less than $100,000).
Respondents who reported filing their taxes on their own (83% vs 67% of those who received help).
Those under the age of 65 (73% vs 54% of those aged 65 or older).
Canadians with a university education (78% vs 67% of those with a trade school or college education and 49% of those with a high school education).

13.4 Small and medium enterprises (SMEs)

13.5 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 2 in 5 SMEs (44%) provided a high level of confidence (scores of 8 – 10), while a quarter (26%) provided a moderate level of confidence (scores of 4 – 7). However, 29% 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 6.2.

Table 62. Confidence in handling business taxes without outside help

Base: (SMEs) Split sample, service module, respondents who used an outside tax preparation service (n=187)6

Confidence rating	Total (n=187)	Operating for 10 years or less (n=97)	Operating for over 10 years (n=90)	Sole proprietor (n=100)	Partnership (n=25)	Incorporated (n=33)
8-10	44%	58%	30%	36%	68%	12%
4-7	26%	24%	29%	32%	8%	36%
1-3	29%	19%	40%	31%	24%	52%
Don’t know	1%	-	1%	1%	-	-
Mean	6.2	7.1	5.3	5.8	7.3	4.2

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”.

6 Caution small subgroup sample sizes

13.6 Contact preferences when dealing with the CRA

Businesses were then asked to describe their preferred means of receiving service or information in different circumstances that involve dealing with the CRA. When it comes receiving basic information, visiting the tax pages of the Canada.ca website is top ranked, as selected by 34%. Nearly a fifth (18%) would prefer to contact the CRA by telephone, while 1 in 10 would opt for an online chat function (11%) or sending the CRA an email (10%) for basic information. Other mentions fell below this threshold.

Table 63. Preferred source of service for basic information
Base: (SMEs) Split sample, service module, all respondents (n=415)

Preferred source for basic information	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
Visit the tax pages of the Canada.ca website	34%	30%	40%	38%	16%	54%
Contact the CRA by telephone	18%	18%	18%	18%	24%	10%
Contact the CRA using an online chat function	11%	13%	8%	14%	8%	5%
Send the CRA an email	10%	10%	10%	9%	16%	11%
Contact the CRA via social media	8%	8%	8%	6%	11%	6%
Ask financial advisor/accountant to contact the CRA	7%	8%	6%	6%	5%	8%
Contact the CRA by mail	5%	7%	3%	4%	14%	2%
Send the CRA a fax	4%	5%	3%	2%	6%	-
I don't know	2%	2%	3%	3%	-	5%

Additional subgroup comparisons for receiving general information include the following:

Preference for obtaining general information via the tax pages of the Canada.ca website was stronger among businesses operating for over 10 years compared to those operating for 10 years or less (40% vs 30%).
Incorporated businesses (54%) and sole proprietors (38%) were also more likely to prefer visiting the Canada.ca website for general information compared to partnerships (16%).
Partnerships, in turn, tended to prefer contacting the CRA over the phone compared to incorporated businesses (24% vs 10%).

Businesses were then asked to describe their preferred means of receiving service or information when they require clarification regarding information sent by the CRA. In these circumstances, the top response was contacting the CRA by telephone, as selected by nearly 2 in 5 SMEs (38%). Online chat function (13%), email (12%), or asking a financial advisor or accountant to contact the CRA (10%) made up a secondary tier, selected by at least one in ten, while other sources were mentioned by fewer.

Table 64. Preferred source of service or information when requiring clarification on information sent by the CRA

Base: (SMEs) Split sample, service module, all respondents (n=415)

Preferred source for clarification on information sent by the CRA	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
Contact the CRA by telephone	38%	35%	43%	41%	33%	49%
Contact the CRA using an online chat function	13%	15%	10%	14%	10%	11%
Send the CRA an email	12%	13%	11%	14%	8%	10%
Ask financial advisor/accountant to contact the CRA	10%	8%	13%	12%	8%	11%
Visit the tax pages of the Canada.ca website	9%	8%	10%	7%	13%	13%
Contact the CRA by mail	8%	10%	7%	3%	21%	2%
Send the CRA a fax	4%	5%	2%	3%	2%	2%
Contact the CRA via social media	3%	4%	2%	1%	6%	-
I don't know	2%	2%	3%	3%	-	3%

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

Women were more likely to show interest in contacting the CRA over the phone compared to men (45% vs 33%).
Businesses that were described as partnerships (21%) were more likely to select contacting the CRA by mail when it comes to obtaining clarification compared to sole proprietors (3%) or incorporated businesses (2%).
Those with a business size of 1 to 4 employees were more likely to select contacting the CRA over the phone compared to those with 5 to 99 employees (43% vs 31%).
Businesses with 5 to 99 employees tended to select contacting the CRA by mail compared to those with fewer employees (17% vs 3%).

Businesses were then asked to describe their preferred means of receiving service or information for assistance on a personal tax matter. More than a third of SMEs (34%) specified that they would prefer to contact the CRA by telephone in this situation. Nearly a fifth of businesses would prefer to ask a financial advisor or accountant to contact the CRA (17%) or visit the tax pages of the Canada.ca website (15%). More than 1 in 10 would contact the CRA by email (11%), while not quite as many would contact the CRA by mail (7%) or use an online chat function (6%). Additional mentions included sending the CRA a fax (4%) or contacting the CRA via social media (3%).

Table 65. Preferred source of service for assistance on a personal tax matter
Base: (SMEs) Split sample, service module, all respondents (n=415)

Preferred source for assistance on a personal tax matter	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
Contact the CRA by telephone	34%	31%	37%	40%	29%	35%
Ask financial advisor/accountant to contact the CRA	17%	16%	18%	22%	10%	19%
Visit the tax pages of the Canada.ca website	15%	12%	18%	12%	16%	24%
Send the CRA an email	11%	13%	9%	10%	21%	10%
Contact the CRA by mail	7%	8%	5%	5%	11%	5%
Contact the CRA using an online chat function	6%	7%	5%	6%	5%	5%
Send the CRA a fax	4%	5%	3%	1%	5%	-
Contact the CRA via social media	3%	4%	2%	1%	2%	-
I don't know	3%	4%	3%	4%	3%	3%

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

Businesses whose tax filing method utilized in-house resources tended to select contacting the CRA over the phone compared to those utilizing an outside tax preparation service (39% vs 27%).
Women tended to select contacting the CRA over the phone compared to men (39% vs 29%).
Sole proprietors tended to select asking a financial advisor or accountant compared to partnerships (22% vs 10%).
Partnerships were twice as likely to prefer sending the CRA an email compared to sole proprietors (21% vs 10%).
Those with a business size of 1 to 4 employees were more likely to select contacting the CRA over the phone compared to those with 5 to 99 employees (39% vs 25%).
Businesses with 5 to 99 employees tended to select contacting the CRA using an online chat function compared to those with fewer employees (10% vs 3%).

13.7 Confidence resolving a tax disagreement

Canadian SME respondents 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 half of SMEs (52%) were very confident (scores of 8 – 10) that they would be able to resolve a disagreement with their business taxes, while 31% provided a moderate level of confidence (scores of 4 – 7). More than 1 in 10 respondents (13%) described a low level of confidence (scores of 1 – 3) that the issue would be resolved. This results in an average confidence score of 7.0.
Table 66. Perceived confidence in resolving tax disagreement with the CRA
Base: (SMEs) Split sample, service module, all respondents (n=415)

Confidence rating	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
8-10	52%	61%	41%	42%	76%	21%
4-7	31%	27%	35%	38%	11%	49%
1-3	13%	9%	19%	15%	11%	24%
Don’t know	4%	3%	5%	6%	2%	6%
Mean	7.0	7.5	6.3	6.6	7.8	5.4

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:

Average confidence scores were higher among businesses operating in Quebec (7.8) compared to those in Ontario (7.0), British Columbia (7.0), or Alberta (6.5).
Business operating for 10 years or less typically provided higher average confidence scores compared to those operating for more than 10 years (7.5 vs 6.3).
Partnerships (7.8) were more likely to provide a higher average confidence score compared to sole proprietors (6.6) or incorporated businesses (5.4).
Businesses with 5 to 99 employees were more likely to provide a higher average confidence score compared to those with fewer employees (7.9 vs 6.4).

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 half of SMEs (51%) provided a high level of confidence (scores of 8 – 10), while more than a third (35%) 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 7.0.

Table 67. Perceived confidence in a fair process while resolving tax disagreement with the CRA
Base: (SMEs) Split sample, service module, all respondents (n=415)

Confidence rating	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
8-10	51%	60%	39%	43%	76%	17%
4-7	35%	30%	42%	42%	16%	51%
1-3	12%	7%	18%	12%	6%	27%
Don’t know	3%	4%	1%	3%	2%	5%
Mean	7.0	7.6	6.4	6.8	8.1	5.2

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 Quebec (8.0) provided higher average confidence scores for a fair process while resolving disagreements compared to those in Ontario (7.0), British Columbia (6.9), or Alberta (6.1).
Business whose method of most recent contact took place via mail tended to provide a higher average score compared to those whose contact took place online (7.9 vs 6.9).
Businesses operating for 10 years or less provided a higher average confidence score compared to those operating for over 10 years (7.6 vs 6.4).
Partnerships (8.1) were more likely to provide a higher average confidence score compared to sole proprietors (6.8), or incorporated businesses (5.2).

13.8 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.

Three quarters of SMEs (76%) strongly agreed (scores of 8 – 10) that when contacting the CRA by telephone, they are able to get service in the official language of their choice. More than half of businesses agreed that the CRA offers online services that meet their needs (55%), and that they know how to access the tax benefits and credits their business is entitled to (51%). Nearly half of respondents reported feeling well-informed about the services the CRA has to offer (49%).

Table 68. Perceptions of service
Base: (SMEs) Split sample, service module, all respondents (n=415)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
When you contact the CRA by telephone, you are able to get service in the official language of your choice, that is, English or French.	76%	15%	4%	5%	8.5
The CRA offers online services that meet your needs.	55%	34%	8%	3%	7.3
You know how to access the tax benefits and credits your business is entitled to.	51%	35%	10%	3%	7.0
You feel well-informed about the services the CRA has to offer.	49%	37%	12%	2%	6.9

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:

SMEs who used in-house resources to file their business taxes provided higher average agreement scores for the following metrics compared to those utilizing an external tax preparation service:

Understanding of how to access tax benefits and credits for business (7.5 vs 6.4)
Feeling well-informed about the services the CRA has to offer (7.4 vs 6.7)

Business operating for less than 10 years provided higher average agreements scores for the following metrics compared to those operating for 10 years or more:

The CRA offers online services that meet their needs (7.8 vs 6.8)
Understanding of how to access tax benefits and credits for business (7.5 vs 6.4)
Feel well-informed about the services the CRA has to offer (7.5 vs 6.2)

Those that had recent contact with the CRA provided higher average agreement scores when asked if they felt well-informed about the services the CRA has to offer compared to those that had no contact (7.3 vs 6.5).
Businesses operating in Ontario tended to provide a higher average agreement score for being served in the official language of their choice compared to those operating in Alberta (8.7 vs 8.0).
Those operating in Quebec were more likely to provide higher average agreement scores for the following service statements compared to those living in Ontario, Alberta, or British Columbia:

Understanding of how to access tax benefits and credits for business (8.1 vs 6.8, 6.3, 7.0)
Feel well-informed about the services the CRA has to offer (7.7 vs 6.9, 6.4, 6.9)

13.9 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. Most SMEs (62%) had a My Business Account, while nearly 1 in 3 (29%) did not. Only 9%, in contrast, indicated they weren’t sure if they were registered for the CRA’s secure tax portal or refused to answer.

Table 69. Registration with the CRA’s My Business Account online service

Base: (SMEs) Split sample, service module, all respondents (n=415)

Registered with My Business Account	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
Yes	62%	61%	63%	57%	63%	78%
No	29%	33%	24%	31%	32%	11%
Don’t know/ Refused	9%	6%	13%	12%	5%	11%

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

Among businesses, those most likely to be registered for the My Business Account secure tax portal included:

Respondents aged 25 to 34 (79% vs 62% of those aged 35 to 49, 59% of those 50 to 64, and 58% of those aged 65 or older).
Respondents who do not identify as having a disability (64% vs 48% of those who do).
Incorporated businesses (79% vs 57% of sole proprietors).

Canadian business respondents who most recently interacted with the CRA over the phone were asked to describe why they did not use the My Business Account secure tax portal. A quarter (27%) mentioned something related to access to information, including 14% who specifically mentioned the need for clarifications related to information that was received from the CRA. Another 20% cited ‘convenience’ for engaging with the CRA over the phone. Security or privacy concerns utilizing the online portal (14%) or difficulties accessing the online portal (12%) were brought up by another 1 in 10. Additional mentions included miscellaneous service needs (18%).

Table 70. 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=51)

Reasons for calling	Total (n=51)
Information (Net)	27%
Much easier to get/gather the right information	8%
Wasn't able to get the right information using MyBA	2%
Could not find answers in their website	2%
Taxes/tax information	2%
Clarifications (Subnet)	14%
Wanted in-depth clarification on queries/wanted clear answers	12%
Able to understand more/explain more	2%
Convenience (Net)	20%
It was more convenient/easier/simple	8%
Prefer to talk to a human than online/chat	8%
Want faster transaction	4%
Miscellaneous (Net)	18%
Need immediate help/immediate resolution on issues	10%
It is more effective/efficient	6%
Not responsive to emails	2%
Security/Privacy (Net)	14%
Question involves bills/payment/money matters	8%
The query was delicate and needs personal attention (taxes, business, benefits, etc.)	6%
Access (Net)	12%
Having issues accessing their site/locked out of my account	10%
Employee on leave	2%
Other	8%
Don't Know/Refused	2%

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]?

13.10 Business tax processes

Canadian businesses were asked to describe how letters from the CRA that are addressed to the business are processed. Most (56%) reported being responsible for reading and dealing with any letters received from the CRA. More than a third (36%) said that they typically read the letter personally and give it to their accountant or finance area to handle. Fewer reported immediately passing any letters received from the CRA to their accountant or finance area without personally reading it first (6%).

Table 71. Process of receiving letters from the CRA addressed to business
Base: (SMEs) Split sample, service module, all respondents (n=415)

Process of receiving letter	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
I would read it and deal with it myself	56%	57%	56%	62%	54%	57%
I would read it and give it to my accountant or finance area to handle	36%	34%	39%	32%	40%	37%
I would give it to my accountant or finance area without reading it	6%	7%	3%	3%	5%	5%
Don’t know/ Refused	2%	2%	2%	2%	2%	2%

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

Respondents who reported providing mail from the CRA to their accountant were asked whether they had a dedicated employee or team of employees that deal with the CRA. Roughly 2 in 5 businesses (40%) had dedicated staff to deal with the CRA on behalf of the organization, while 57% did not.

Table 72. 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=174)7

Dedicated employee(s) that deal with the CRA	Total (n=174)	Operating for 10 years or less (n=95)	Operating for over 10 years (n=79)	Sole proprietor (n=76)	Partnership (n=28)	Incorporated (n=26)
Yes	40%	43%	37%	33%	57%	27%
No	57%	55%	61%	64%	43%	65%
Don’t know/Refused	2%	2%	3%	3%	-	8%

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. Of the services included, online banking (70%) was most likely to be used frequently, followed by making payments online (59%). Not quite half of Canadian SME respondents also reported receiving bills electronically (46%) or making purchases online (45%) on a frequent basis. More than 2 in 5 businesses frequently engaged in sending invoices electronically (42%), while more than a third frequently maintain a company website (39%), as well as sending or receiving e-transfers (38%).
Table 73. Frequency of engaging in online business activities

Base: (SMEs) Split sample: service module, all respondents (n=415)

Frequency of business activities	Frequently	Sometimes	Rarely	Never	Don’t know
Bank online	70%	20%	6%	3%	<1%
Make payments online	59%	29%	7%	4%	<1%
Receive bills electronically	46%	33%	13%	7%	1%
Make purchases online	45%	39%	10%	5%	<1%
Send invoices electronically	42%	28%	15%	13%	1%
Maintain a company website	39%	20%	12%	27%	1%
Send or receive electronic money transfers (e-transfers)	38%	36%	17%	9%	-

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

7 Caution small subgroup sample sizes

Relevant subsegment findings for online business activities include the following:

Women tended to report frequently making purchases online to a greater extent than men (51% vs 41%).
Business operating for over 10 years engaged more frequently in the following activities compared to those operating for 10 years or less:

Bank online (76% vs 65%)
Send or receive electronic money transfers (44% vs 33%)
Receive bills electronically (54% vs 40%)

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:

Bank online (73% vs 63%)
Maintain a company website (47% vs 28%)

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

Businesses were asked whether they had previously visited the Canada.ca website for tax-related information. More than 2 in 3 SMEs (71%) reported visiting the site for tax information, while a quarter did not.

Table 74. Previously visited the Canada.ca website for tax-related information

Base: (SMEs) Split sample: service module, all respondents (n=415)

Previously visited Canada.ca website	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
Yes	71%	73%	70%	71%	68%	73%
No	25%	23%	26%	23%	30%	22%
Don’t know/ Refused	4%	4%	4%	6%	2%	5%

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

Across the SME sample, those most likely to have visited the tax pages of the Canada.ca website included the following:

Businesses utilizing in-house resources to file business taxes (80% vs 63% of those using outside tax preparation services).
Those registered for the My Business Account service (81% vs 60% of those that were not registered).

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 half of respondents (55%) had a high level of agreement (scores of 8 – 10) that the website provided them with information that was needed. Nearly half further agreed that the information provided was easy to understand (49%) and easy to find (46%).

Each metric received a moderate level of average agreement among Canadian SMEs.

Table 75. 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=296)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The website provided me with the information that I needed.	55%	36%	7%	1%	7.3
The information provided on the tax pages of the Canada.ca website is easy to understand.	49%	41%	9%	<1%	7.1
It is easy to find the information I'm looking for.	46%	39%	16%	-	6.7

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:

Businesses operating in Quebec or Ontario tended to provide higher average ratings for the following website metrics compared to those operating in Alberta:

The information provided on the tax pages of the Canada.ca website is easy to understand (7.6, 7.2 vs 6.0)
It is easy to find the information I'm looking for (7.4, 6.9 vs 5.6)

Businesses operating for 10 years or less provided a higher average rating for the following metrics compared to those operating for over 10 years:

The website provided me with the information that I needed (7.8 vs 6.7)
The information provided on the tax pages of the Canada.ca website is easy to understand (7.6 vs 6.4)
It is easy to find the information I'm looking for (7.4 vs 5.8)

13.12 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 half of SMEs (49%) strongly agreed (scores of 8 – 10) that they spent less time searching for information required to meet business tax obligations over the past year. More than 2 in 5 businesses strongly agreed that the CRA takes their needs into account when developing products and services (42%) and that new products and services are in line with the realities of conducting business (42%).

Table 76. Perceptions of business tax filing process

Base: (SMEs) Split sample: service module, all respondents (n=415)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
Over the past year, I've spent less time searching for information I require to meet my business obligations to the CRA.	49%	35%	12%	4%	6.9
The CRA takes the needs of businesses into account when developing new products and services.	42%	34%	11%	13%	6.9
The CRA develops new products and services that are in line with the realities of conducting business.	42%	34%	11%	13%	6.8

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 operating for 10 years or less provided higher average agreement scores for the following metrics compared to those operating for over 10 years:

Spending less time over the past year searching for information to meet business tax obligations (7.2 vs 6.3)
The CRA takes the needs of businesses into account when developing new products and services (7.5 vs 6.0)
The CRA develops new products and services that are in line with the realities of conducting business (7.5 vs 5.9)

Businesses operating in Quebec provided higher average agreement scores for the following metrics compared to those operating in Ontario or Alberta:

The CRA develops new products and services that are in line with the realities of conducting business (7.5 vs 6.6, 6.1)
The CRA takes the needs of businesses into account when developing new products and services (7.7 vs 6.7, 6.0)

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. The bulk of respondents provided either a high-level burden score (scores of 8 – 10) (40%), or a moderate score (scores of 4 – 7) (37%). The remaining 22% rated meeting their business tax filing obligations between a 1 – 3. This results in an average confidence score of 6.2, representing a neutral score.

Table 77. Perceived burden to meet business tax obligations

Base: (SMEs) Split sample: service module, all respondents (n=415)

Burdensome rating	Total (n=415)	Operating for 10 years or less (n=230)	Operating for over 10 years (n=185)	Sole proprietor (n=214)	Partnership (n=63)	Incorporated (n=63)
8-10	40%	45%	35%	29%	52%	30%
4-7	37%	36%	38%	44%	27%	43%
1-3	22%	18%	27%	26%	21%	25%
Don’t know	1%	1%	1%	1%	-	2%
Mean	6.2	6.4	5.9	5.5	6.8	5.7

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 (7.0) or British Columbia (6.9) tended to rate their level of burden higher on average compared to those living in Ontario (6.1) or Alberta (5.2).
Those that reported interacting with the CRA over the past year tended to rate their level of burden higher on average compared to those with no contact (6.5 vs 5.7).

10.13 Tax intermediaries (TIs)

13.14 Contact preferences when dealing with the CRA

Tax intermediaries were asked to describe their preferred means of receiving service or information in different circumstances that involve dealing with the CRA. When it comes receiving basic information, nearly 2 in 5 TIs (38%) specified that they would prefer to visit the tax pages of the Canada.ca website, while 20% would opt to contact the CRA by telephone. Fewer would contact the CRA using an online chat function (12%) or send the CRA an email (10%). Additional mentions include contacting the CRA via social media (8%), by mail (6%), or sending the CRA a fax (4%).

Table 78. Preferred source of service for basic information
Base: (TIs) Split sample, service module, all respondents (n=393)

Preferred source for basic information	Total (n=393)	Operating for 10 years or less (n=203)	Operating for over 10 years (n=178)	Contact in the past 12 months (n=256)	No contact in the past 12 months (n=115)
Visit the tax pages of the Canada.ca website	38%	34%	43%	36%	43%
Contact the CRA by telephone	20%	19%	22%	23%	13%
Contact the CRA using an online chat function	12%	13%	12%	12%	13%
Send the CRA an email	10%	12%	8%	11%	10%
Contact the CRA via social media	8%	8%	7%	9%	7%
Contact the CRA by mail	6%	8%	3%	4%	8%
Send the CRA a fax	4%	4%	3%	4%	2%
I don't know	2%	2%	2%	1%	4%

Additional subgroup comparisons for receiving general information include the following:

TIs operating in Quebec were twice as likely to prefer contact with the CRA over the phone compared to those living in British Columbia (30% vs 13%).
Respondents who reported contact with the CRA over the past year tended to prefer contact over the phone compared to those who had no contact (23% vs 13%).

TIs were then asked to describe their preferred means of receiving service or information when they require clarification regarding information sent by the CRA. This time, contact via telephone was top of mind (40%), while visiting the tax pages of the Canada.ca website (16%) or sending the CRA an email (15%) followed at a distance. Roughly 1 in 10 would prefer to contact the CRA using an online chat function (12%) or by mail (9%) when it comes to seeking clarification, while other mentions fall below this threshold.

Table 79. Preferred source of service or information when requiring clarification on information sent by the CRA

Base: (TIs) Split sample, service module, all respondents (n=393)

Preferred source for clarification on information sent by the CRA	Total (n=393)	Operating for 10 years or less (n=203)	Operating for over 10 years (n=178)	Contact in the past 12 months (n=256)	No contact in the past 12 months (n=115)
Contact the CRA by telephone	40%	36%	43%	41%	33%
Visit the tax pages of the Canada.ca website	16%	16%	15%	13%	23%
Send the CRA an email	15%	16%	13%	14%	17%
Contact the CRA using an online chat function	12%	9%	15%	12%	11%
Contact the CRA by mail	9%	11%	7%	10%	5%
Contact the CRA via social media	5%	5%	4%	5%	3%
Send the CRA a fax	2%	3%	1%	2%	2%
I don't know	2%	2%	2%	1%	4%

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

TIs who had no interaction with the CRA over the past year would prefer to contact the CRA by visiting the tax pages of the Canada.ca website compared to those who had contact (23% vs 13%).
Those that made contact over the phone tended to specify that they would call for clarification compared to those who made contact online (51% vs 30%).

TIs were then asked to describe their preferred means of receiving service or information for assistance on a personal tax matter. More than 2 in 5 TIs (44%) 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 using an online chat function (12%), and fewer would contact the CRA by email (10%) or by mail (7%). Additional mentions included contacting the CRA via social media (5%) or sending the CRA a fax (4%).

Table 80. Preferred source of service for assistance on a personal tax matter

Base: (TIs) Split sample, service module, all respondents (n=393)

Preferred source for assistance on a personal tax matter	Total (n=393)	Operating for 10 years or less (n=203)	Operating for over 10 years (n=178)	Contact in the past 12 months (n=256)	No contact in the past 12 months (n=115)
Contact the CRA by telephone	44%	40%	49%	45%	40%
Visit the tax pages of the Canada.ca website	14%	15%	13%	14%	12%
Contact the CRA using an online chat function	12%	14%	11%	14%	10%
Send the CRA an email	10%	12%	8%	9%	15%
Contact the CRA by mail	7%	6%	7%	7%	8%
Contact the CRA via social media	5%	6%	5%	5%	7%
Send the CRA a fax	4%	4%	4%	5%	3%
I don't know	2%	2%	3%	1%	5%

Interesting differences that emerged across the demographic groups include the following:

Those operating in Alberta (20%), British Columbia (16%), or Quebec (15%) demonstrated greater preference for an online chat function compared to those operating in Ontario (6%).
TIs whose most recent interaction took place over the phone were more likely to prefer picking up the phone compared to those whose contact took place online (55% vs 39%).

13.15 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 2 in 5 TIs provided either a high level of confidence (scores of 8 – 10) (43%) or a moderate level of confidence (scores of 4 – 7) (43%). More than 1 in 10 respondents (12%) described a low level of confidence (scores of 1 – 3) that the disagreement would be resolved. This results in an average confidence score of 6.6.

Table 81. Perceived confidence in resolving tax disagreement with the CRA

Base: (TIs) Split sample, service module, all respondents (n=393)

Confidence rating	Total (n=393)	Operating for 10 years or less (n=203)	Operating for over 10 years (n=178)	Contact in the past 12 months (n=256)	No contact in the past 12 months (n=115)
8-10	43%	42%	43%	45%	39%
4-7	43%	43%	43%	38%	52%
1-3	12%	12%	13%	16%	7%
Don’t know	2%	2%	1%	1%	2%
Mean	6.6	6.6	6.6	6.6	6.7

On average, confidence scores were higher among the following subgroups:

Those whose method of contact over the past year was online (7.1 vs 6.2 for those making contact over the phone).
Respondents who were registered for the Represent a Client service (7.0 vs 6.3 for those who were not registered).

Using the same confidence scale, respondents were asked to rate their level of confidence that the resolution process would be conducted fairly in the event of a disagreement. Roughly 2 in 5 TIs (40%) provided a high level of confidence (scores of 8 – 10), while nearly half (46%) provided a moderate level of confidence (scores of 4 – 7). Fewer (11%) 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 6.6, representing a neutral score.

Table 82. Perceived confidence in a fair process while resolving tax disagreement with the CRA
Base: (TIs) Split sample, service module, all respondents (n=393)

Confidence rating	Total (n=393)	Operating for 10 years or less (n=203)	Operating for over 10 years (n=178)	Contact in the past 12 months (n=256)	No contact in the past 12 months (n=115)
8-10	40%	42%	38%	42%	37%
4-7	46%	45%	47%	42%	55%
1-3	11%	10%	12%	13%	7%
Don’t know	3%	2%	2%	2%	2%
Mean	6.6	6.7	6.5	6.6	6.7

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 subgroup findings for perceived fairness of resolving a tax disagreement include:

Those whose most recently interacted with the CRA online scored higher on average compared to those making contact over the phone (7.0 vs 6.1).
Average confidence in fair resolution was greater among those who were registered for the Represent a Client service (6.9 vs 6.4 for those who were not registered).

13.16 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.

More than two-thirds of respondents (67%) had a high level of agreement (scores of 8 – 10) that when contacting the CRA by telephone, they are able to get service in the official language of their choice. Half of TIs agreed that they know how to access the tax benefits and credits their clients are entitled to (50%), while 47% felt the CRA offers online services that meet their needs. Another 43% of TIs agreed they were well-informed about the services the CRA has to offer.

Table 83. Perceptions of service
Base: (TIs) Split sample, service module, all respondents (n=393)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
When you contact the CRA by telephone, you are able to get service in the official language of your choice, that is, English or French.	67%	26%	5%	2%	8.0
You know how to access the tax benefits and credits your clients are entitled to.	50%	41%	7%	2%	7.3
The CRA offers online services that meet your needs.	47%	42%	10%	1%	6.9
You feel well-informed about the services the CRA has to offer.	43%	45%	11%	1%	6.7

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 (8.2 vs 7.7)
Know how to access the tax benefits and credits (7.5 vs 7.0)

Those who were registered for the Represent a Client service more commonly provided higher average ratings for the following metrics compared to those who were not registered:

Know how to access the tax benefits and credits (7.6 vs 6.8)
The CRA offers online services that meet their needs (7.2 vs 6.6)
Feel well-informed about the services the CRA has to offer (7.1 vs 6.2)

13.17 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. More than half of TIs (55%) reported having an account, while more than a third (37%) did not. Less than 1 in 10 TIs (8%) were unsure or refused to answer whether they used the CRA’s secure tax portal.

Table 84. Registration with the CRA’s Represent a Client online service

Base: (TIs) Split sample, service module, all respondents (n=393)

Registered with Represent a Client Account	Total (n=393)	Operating for 10 years or less (n=203)	Operating for over 10 years (n=178)	Contact in the past 12 months (n=256)	No contact in the past 12 months (n=115)
Yes	55%	55%	57%	64%	37%
No	37%	39%	35%	29%	56%
Don’t know/ Refused	8%	6%	7%	7%	8%

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

Across the demographic subgroups, the following were more likely to report being registered with Represent a Client online services:

TIs operating in Alberta (70% vs. 50% in British Columbia and 48% in Quebec).
Those that reported interacting the CRA over the past 12 months (64% vs 37% of those that had no contact).

Registered users of Represent a Client whose most recent contact with the CRA took place over the phone were asked to describe why they did not use the online tax portal. Nearly a third of respondents (32%) described access to information, with nearly a fifth (18%) specifically mentioning the need for clarifications related to information that was received from the CRA. A quarter of TIs (27%) who opted to interact with CRA over the phone mention ’convenience’ as the reasoning behind using this means of interaction, while more than 1 in 10 (12%) cited issues with accessing the site or being locked out of their account. Security or privacy concerns surrounding utilizing the online portal were referenced by 1 in 10 (9%).

Table 85. 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=74)

Reasons for calling	Total (n=74)
Information (Net)	32%
Much easier to get/gather the right information	5%
Wasn't able to get the right information using RAC	5%
Taxes/tax information	3%
Could not find answers in their website	1%
Clarifications (Subnet)	18%
Wanted in-depth clarification on queries/wanted clear answers	12%
Able to understand more/explain more	5%
Convenience (Net)	27%
Want faster transaction	11%
It was more convenient/easier/simple	9%
Prefer to talk to a human than online/chat	7%
Access (Net)	12%
Having issues accessing their site/locked out of my account	12%
Security/Privacy (Net)	9%
The query was delicate and needs personal attention (taxes, business, benefits, etc.)	9%
Miscellaneous (Net)	9%
Need immediate help/immediate resolution on issues	7%
They asked me to call/a call is required/just returning the call	1%
It is more effective/efficient	1%
Other	5%
Don't Know/Refused	4%

13.18 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. More than 4 in 5 TIs (84%) reported visiting the site for tax information, while more than 1 in 10 (13%) did not.

Table 86. Previously visited the Canada.ca website for tax-related information
Base: (TIs) Split sample, service module, all respondents (n=393)

Previously visited Canada.ca website	Total (n=393)	Operating for 10 years or less (n=203)	Operating for over 10 years (n=178)	Contact in the past 12 months (n=256)	No contact in the past 12 months (n=115)
Yes	84%	83%	87%	88%	78%
No	13%	13%	12%	10%	19%
Don’t know/ Refused	3%	4%	1%	2%	3%

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 were more likely to have previously visited the Canada.ca website compared to those who were not registered (91% vs 77%).

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 half of respondents (53%) had a high level of agreement (scores of 8 – 10) that the website provided the information that was needed. Nearly half of TIs agreed that the information provided was easy to understand (49%), while more than 2 in 5 felt information was easy to find (44%).

Table 87. 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=330)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The website provided me with the information that I needed.	53%	40%	5%	-	7.3
The information provided on the tax pages of the Canada.ca website is easy to understand.	49%	42%	8%	-	7.1
It is easy to find the information I'm looking for.	44%	45%	11%	-	6.9

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 that were registered for the Represent a Client service tended to provide higher average agreement scores for the following metrics compared to those that were not registered:

The website provided the information that was needed (7.5 vs 7.0)
The information provided was easy to understand (7.3 vs 6.6)
It was easy to find the information (7.2 vs 6.2)

13.19 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. Roughly 2 in 5 respondents had a high level of agreement (scores of 8 – 10) that the CRA takes their needs into account when developing products and services (40%). Nearly as many agreed that they spent less time searching for information required to meet business tax obligations over the past year (39%) and that new products and services are in line with the realities of conducting business (38%).

Table 88. Perceptions of business tax filing process

Base: (TIs) Split sample, service module, all respondents (n=393)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The CRA takes the needs of businesses into account when developing new products and services.	40%	46%	8%	6%	6.8
Over the past year, I've spent less time searching for information I require to meet my business clients obligations to the CRA.	39%	45%	11%	5%	6.6
The CRA develops new products and services that are in line with the realities of conducting business.	38%	46%	12%	5%	6.6

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.

The following subgroup trends emerged among average agreement scores for business tax filing process statements:

Those who interacted with the CRA online over the past year provided higher average agreement scores for the following metrics compared to those engaged with the CRA over the phone:

The CRA takes the needs of businesses into account when developing new products and services (7.2 vs 6.2)
Less time spent searching for required information to meet business obligations (6.8 vs 6.1)
The CRA develops new products and services in line with the realities of conducting business (7.0 vs 6.1)

TIs that were registered for the Represent a Client service provided higher average agreement scores for the following metrics compared to those that were not registered:

The CRA takes the needs of businesses into account when developing new products and services (7.1 vs 6.4)
Less time spent searching for required information to meet business obligations (7.0 vs 6.1)
The CRA develops new products and services in line with the realities of conducting business (7.0 vs 6.2)

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 a quarter of TIs (26%) provided a high-level burden score (scores of 8 – 10), while nearly half (48%) provided a moderate score (scores of 4 – 7). More than a fifth of 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.

Table 89. Perceived burden to meet business tax obligations
Base: (TIs) Split sample, service module, all respondents (n=393)

Burdensome rating	Total (n=393)	Operating for 10 years or less (n=203)	Operating for over 10 years (n=178)	Contact in the past 12 months (n=256)	No contact in the past 12 months (n=115)
8-10	26%	28%	25%	29%	21%
4-7	48%	53%	44%	48%	50%
1-3	22%	18%	28%	23%	24%
Don’t know	3%	2%	3%	1%	5%
Mean	5.6	5.9	5.4	5.7	5.4

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]?

14. Attitudes towards tax compliance

14.1 General population

14.2 Fairness

Canadians were asked to specify whether they feel that the amount of money they pay in taxes is representative of the services received from governments. Most felt that they paid too much in taxes – including 33% who felt that they paid significantly too much and 23% who felt that they paid somewhat too much – while a third (35%) felt that they paid about the right amount. Few (5%) felt that they paid too little.

Table 90. Level of taxes Canadians pay compared to the services received from governments

Base: (General population) Split sample: tax compliance module, all respondents (n=1,205)

Level of taxes and services received	Total (n=1,205)	ATL (n=124)	QC (n=282)	ON/ NU (n=401)	MB/ SK (n=126)	AB/ NWT (n=116)	BC/ YK (n=156)	18 – 24 (n=65)	25 – 34 (n=143)	35 – 49 (n=271)	50 – 64 (n=320)	65+ (n=402)
Too much – Significantly	33%	35%	33%	31%	42%	34%	33%	26%	32%	38%	36%	28%
Too much – Somewhat	23%	22%	20%	24%	25%	29%	18%	31%	22%	24%	24%	18%
About the right amount	35%	32%	39%	33%	24%	29%	42%	30%	36%	31%	31%	44%
Too little	5%	5%	5%	5%	6%	4%	4%	3%	4%	6%	5%	5%
Don’t Know/ Refused	5%	6%	3%	6%	3%	4%	3%	10%	5%	2%	5%	6%

F-5. Thinking about the level of taxes that Canadianspay 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 reveal the following noteworthy differences:

Quebecers (39%) and British Columbians (42%) were more likely to feel as though they pay about the right amount of taxes compared to those living in Manitoba or Saskatchewan (24%).
Men tended to feel that they paid significantly too much compared to women (37% vs 29%).
Respondents 65 years of age or older were the most likely to feel they pay about the right amount (44%). Conversely, those 35 to 49 (38%) and those 50 to 64 (36%) were more likely than those in the highest age bracket (28%) to feel they pay significantly too much.
Those with a trade school or college education (39%) were more inclined to feel that they paid significantly too much compared to those with a university education (29%) whereas those with a university education were more likely to feel they pay about the right amount compared to those with a different type of education (40% vs. 30%).
Those working full-time (38%) and who are self-employed (41%) were more likely to feel they pay significantly too much compared to those who work part-time (19%), students (19%) and retired respondents (28%).
Respondents who rated the CRA’s overall performance as poor (scores of 1 – 3) (63%) were more likely to feel that they paid significantly too much in taxes compared to those with a neutral (scores of 4 – 7) (34%) or good (scores of 8 – 10) (20%) overall performance score.
Respondents who have poor SSI scores (average scores of 1 – 3) (48%) and neutral SSI scores (average scores of 4 – 7) (39%) were more likely to feel that they paid significantly too much compared to those with good SSI scores (average scores of 8 – 10) (27%).
Respondents who have poor trust index scores (average scores of 1 – 3) (68%) and neutral trust index scores (average scores of 4 – 7) (33%) were more likely to feel that they paid significantly too much compared to those with good trust index scores (average scores of 8 – 10) (21%).

14.3 Catching tax cheaters

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. One quarter of respondents provided a high likelihood score (scores of 8 – 10) (25%), while half provided a moderate score (scores of 4 – 7) (50%). Fewer (17%) described a low likelihood (scores of 1 – 3) of tax cheaters being caught in Canada. This results in an average likelihood score of 5.8, representing a neutral score.

Table 91. Perceived likelihood of tax cheaters getting caught in Canada

Base: (General population) Split sample: tax compliance module, all respondents (n=1,205)

Likelihood of catching tax cheaters	Total (n=1,205)	ATL (n=124)	QC (n=282)	ON/ NU (n=401)	MB/ SK (n=126)	AB/ NWT (n=116)	BC/ YK (n=156)	18 – 24 (n=65)	25 – 34 (n=143)	35 – 49 (n=271)	50 – 64 (n=320)	65+ (n=402)
8-10	25%	23%	28%	22%	31%	24%	27%	32%	28%	27%	20%	22%
4-7	50%	52%	51%	50%	40%	51%	51%	49%	51%	51%	48%	51%
1-3	17%	18%	14%	18%	24%	18%	13%	12%	14%	14%	25%	15%
Don’t know/ Refused	8%	8%	8%	10%	5%	7%	9%	7%	7%	8%	7%	12%
Mean	5.8	5.6	6.1	5.6	5.8	5.8	6.1	6.4	6.0	6.0	5.3	5.8

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?

Across the general population, those most likely to believe tax cheaters will get caught include:

Canadians who rated the CRA’s overall performance score as good (scores of 8 – 10) (6.3 vs 5.8 for those scoring overall performance as neutral (scores of 4 – 7) and 5.1 for those who rated overall performance as poor).
Those living in Quebec (6.1 vs 5.6 for those in Ontario).
Canadians with a high school (6.2) or trade school or college (6.0) education (vs 5.5 for those with a university degree).
Those earning less than $40,000 (6.2 vs 5.6 for those earning $80,000 or more).
Those not born in Canada (6.4 vs 5.6 for those born in Canada).
Respondents who have good SSI scores (average scores of 8 – 10) (6.2 vs 5.2 for those with neutral SSI scores (4 -7) and 4.8 for those with poor SSI scores (1 – 3)).
Respondents who have good trust index scores (average scores of 8 – 10) (6.5 vs 5.6 for those with neutral index scores and 4.9 for those with low index scores).

To further understand perceptions related to likelihood of tax cheaters getting caught, respondents were asked the extent to which they agreed the CRA actually catches those who cheat on their taxes. On par with the results presented above, 27% strongly agree that the CRA catches those who cheat on their taxes.

Table 92. Perceptions of catching tax cheaters

Base: (General population) All respondents (n=2,407)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
The CRA catches those who cheat on their taxes. (B-3m)	27%	43%	18%	12%	5.9

Relevant subgroup findings related to these statements include the following:

Canadians who rated the CRA’s overall performance score as good (scores of 8 – 10) (7.0) were among those most likely to agree that the CRA catches those who cheat on their taxes. This compares to 5.7 among those scoring overall performance as neutral (scores of 4 – 7) and 3.7 among those scoring CRA poorly overall (scores of 1 – 3).
Skepticism towards the CRA’s ability to catch those who cheat on their taxes increases as one grows older. The average level of agreement decreases from 7.1 among those 18 to 24 and 6.3 among those 25 to 34 to 5.4 among those 50 to 64 and 5.6 among those 65 and older.
Skepticism that the CRA catches those who cheat on their taxes also seems to increase as household income increases. The average level of agreement gradually decreases from 6.4 among those earning under $40,000 to 5.4 among those earning over $150,000.
Women are more likely to agree that the CRA catches those who cheat compared to men (6.1 vs 5.7).
Those born abroad are more likely to agree that the CRA catches those who cheat compared to those born in Canada (6.6 vs 5.6).
Those with a high school education or less are more likely to agree that the CRA catches those who cheat compared to those with a university education (6.2 vs 5.7).
Perceptions that the CRA catches those who cheat are highly correlated with trust index scores. They shift from a high of 7.4 among those in the highest trust index score bracket (scores of 8 – 10), to 5.3 among those with moderate trust index scores and again lower to 2.9 among those in the lowest trust index score bracket (scores of 1 – 3).
Perceptions that the CRA catches those who cheat are also highly correlated with SSI scores. They shift from a high of 6.6 among those in the highest SSI score bracket (scores of 8 – 10), to 5.0 among those with moderate SSI scores and again lower to 3.2 among those in the lowest SSI score bracket (scores of 1 – 3).

14.4 Perceptions of tax cheating

Canadians were presented with a series of statements related to tax cheating and asked the extent to which they agree or disagree with each one using a scale of 1 to 10, with 1 being completely disagree and 10 being completely agree.

Nearly two-thirds of respondents (63%) were in agreement (scores of 8 – 10) that income tax cheating reduces money available for essential services.

Furthermore, roughly a third (34%) strongly agreed that penalties are effective at discouraging future tax cheating while 40% moderately agreed (scores of 4 – 7) – and 33% felt that the CRA should publish a list of people found guilty of tax offences (while 31% more moderately agreed). A third (32%) strongly agreed that the CRA would never find out about income received in cash that is not declared, while 39% moderately agreed.

Statements that in some way condoned tax cheating obtained much lower levels of agreement. First, 19% strongly agreed that it is acceptable for people to pay cash for goods and services to avoid paying GST or HST while twice as many strongly disagreed (42%). Similarly, 15% strongly agreed that it is okay for people not to declare income received in cash whereas over half of all respondents strongly disagreed (53%).

All metrics received a moderate level of average agreement (scores of 4 – 7), with exception of “it is okay for people not to declare income received in cash” which received a low level of average agreement (3.8).

Table 93. Perceptions of tax cheating

Base: (General population) Split sample: tax compliance module, all respondents (n=1,205)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
When people cheat on their income taxes, it reduces the money available for essential services such as health and education.	63%	22%	9%	5%	7.8
Penalties are effective at discouraging future tax cheating.	34%	40%	17%	9%	6.2
The CRA should publish a list of people found guilty of tax offences in court.	33%	31%	32%	4%	5.5
The CRA would never find out about income received in cash that is not declared on income tax forms.	32%	39%	20%	8%	5.9
It´s acceptable for people to pay cash for goods and services in order to avoid paying the GST/HST.	19%	32%	42%	6%	4.5
It´s OK for people not to declare income received in cash.	15%	28%	53%	4%	3.8

F-6. Please tell me how much you agree or disagree with each of the following statements. Use a scale from 1 to 10, where 1 means you “completely disagree,” and 10 means you “completely agree.”

Relevant subgroup findings related to these statements include the following:

Those living in Atlantic Canada were more likely to agree that it is okay to not declare income received in cash compared to those living in Quebec (4.3 vs. 3.5). Additional regional results reveal that those living in Alberta (8.3), Manitoba or Saskatchewan (8.2), Ontario (7.9), British Columbia (7.9), or Atlantic Canada (7.9) all provided higher average scores when asked whether income tax cheating reduces money available for essential services compared to those in Quebec (7.1). Conversely, with an average agreement score of 6.9, Quebecers were the most likely to agree that the CRA would never find out about income received in cash that is not declared on income tax forms. They were also more likely to agree that the CRA should publish a list of people found guilty of tax offences in court (6.0) compared to respondents in Atlantic Canada (5.1) and those in British Columbia (4.9). As well, Quebecers were less likely to agree that it’s acceptable for people to pay cash for goods and services to avoid paying the GST/HST (4.0) compared to respondents in Alberta (4.9) and Ontario (4.6).
Those with high school education or less (4.2) and those with trade school or college education (4.1) were more likely to agree that it is okay to not declare income received in cash compared to those with a university education (3.3). As well, those with a university education were more likely to agree that income tax cheating reduces money available for essential services compared to those with trade school or college education (8.0 vs. 7.5). Agreement that penalties are effective at discouraging future tax cheating was highest among those with a high school education or less (6.8) compared to both those with trade school or college education (5.9) and those with a university education (6.1). Those with a high school education were also more likely than those with a university degree to agree that it is acceptable for people to pay cash for goods and services to avoid paying the GST/HST (5.0 vs 4.1).
Indigenous respondents were more likely to agree that it is okay to not declare income received in cash compared to non-Indigenous respondents (5.2 vs 3.7).
Those born abroad were more likely to agree that penalties are effective at discouraging future tax cheating compared to those born in Canada (7.0 vs 5.9).
The likelihood of agreeing that income tax cheating reduces money available for essential services increases with age. Agreement with this ranged from a high of 8.1 among those at least 65 years old, to a low of 7.2 among 18 to 24 year olds. Those at least 65 years old were also the most likely to agree that the CRA would never find out about income received in cash that is not declared on income tax forms (6.4 vs. a range of 5.6 to 6.0 among other age brackets). Agreement that penalties are effective at discouraging future tax cheating was lowest among those 50 to 64 years of age (5.7), especially when compared to older respondents (6.3), those 25 to 34 (6.4) and those 18 to 24 (7.0). There is also a general trend that shows that, as one grows older, it is less acceptable for people to pay cash for goods and services to avoid paying the GST/HST. Average agreement scores range from a high of 5.4 among those 18 to 24 to a low of 4.1 among those 50 to 64 years old.
Respondents with a household income of less than $40,000 (4.1) or $40,000 to under $80,000 (4.0) were more likely to agree that it is okay for people not to declare income received in cash compared to those earning $80,000 to $150,000 (3.3) or $150,000 or more (3.4). As well, respondents with a household income of $40,000 to under $80,000 (6.3) were more likely to agree that the CRA would never find out about income received in cash that is not declared on income tax forms compared to those earning $80,000 to $150,000 (5.7). Those in the lowest income bracket were also the most likely to agree that it is acceptable for people to pay cash for goods and services to avoid paying the GST/HST (5.0). Those earning over $150,000 (5.8) and less than $40,000 (5.7) were more likely to agree that the CRA should publish a list of people found guilty of tax offences in court compared to those earning $80,000 to $150,000 (5.0).
Across employment status, those who work part-time (8.4) and who are retired (8.1) were most likely to agree that income tax cheating reduces money available for essential services, especially when compared to students (6.8). Those working full-time (5.6) and those who are retired (6.0) were more likely to agree that the CRA should publish a list of people found guilty of tax offences in court compared to those who are self-employed (4.4) or students (4.3).
Perceptions that income tax cheating reduces money available for essential services are correlated with trust index scores. They shift from a high of 8.4 among those in the highest trust index score bracket (scores of 8 – 10), to 7.7 among those with moderate trust index scores and again lower to 6.2 among those in the lowest trust index score bracket (scores of 1 – 3). Those in the highest trust index bracket were also the most likely to agree that penalties are effective at discouraging future tax cheating (7.2) compared to 5.8 among those with moderate trust index scores and to 5.4 among those in the lowest trust index score bracket. They were also more likely to agree that the CRA should publish a list of people found guilty of tax offences in court (6.0) compared to 5.4 among those with moderate trust index scores and to 4.9 among those in the lowest trust index score bracket.
Canadians who rated the CRA’s overall performance score as good (scores of 8 – 10) (8.4) also tended to be more likely to agree that income tax cheating reduces money available for essential services. This compares to 7.7 among those scoring overall performance as neutral (scores of 4 – 7) and 6.7 among those scoring CRA poorly overall (scores of 1 – 3). Those assigning high overall performance scores for the CRA were also more likely to agree that penalties are effective at discouraging future tax cheating (6.8) compared to 6.1 among those scoring overall performance as neutral and 5.4 among those scoring CRA poorly overall.

There was specific interest in gauging how respondents view CRA’s treatment of rich people (without specifying or defining “rich”). To achieve this, respondents were asked the extent to which they agreed with two statements by using a scale of 1 to 10, with 1 being completely disagree and 10 being completely agree. Results reveal that 63% of respondents strongly agree (score of 8 – 10) that rich people have an easier time tax cheating than middle class Canadians and nearly half (49%) strongly agree that the CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations. Average agreement scores were moderately high for both statements (7.8 and 7.1 respectively).

Table 94. Perceptions of treatment of the rich

Base: (General population) Split sample: tax compliance module, all respondents (n=1,205)

Impression statements	8 – 10	4 – 7	1 – 3	DK/RF	Mean
Rich people have an easier time tax cheating than middle class Canadians.	63%	22%	9%	6%	7.8
The CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations.	49%	32%	12%	7%	7.2

Relevant subgroup findings related to these statements include the following:

Those with high school education or less (7.3) were less likely to agree that rich people have an easier time tax cheating than middle class Canadians compared to those with trade school or college education (8.0) and those with a university education (7.9).
Across employment status, those who are self-employed (6.7) were the least likely to agree that rich people have an easier time tax cheating than middle class Canadians.
Those who identify as living with a disability were more likely to agree that the CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations (7.6 vs 7.1 for those who do not self-identify as having a disability).
Respondents with a household income of less than $40,000 (7.4) or $40,000 to under $80,000 (7.4) were more likely to agree that the CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations compared to those earning $80,000 to $150,000 (6.7).
Those in the lowest trust index bracket were the most likely to agree that the CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations (8.4) – this compares to 7.4 among those with moderate trust index scores and to 6.5 among those in the highest trust index score bracket.
Canadians who rated the CRA’s overall performance poorly (scores of 1 – 3) (8.5) tended to be the ones most likely to agree that the CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations. This compares to 7.3 among those scoring overall performance as neutral (scores of 4 – 7) and 6.4 among those scoring CRA quite well overall (scores of 8 – 10).
Those who strongly agree that the rise in the cost of living is having a negative impact on them are also most likely to agree that the CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations (7.5). Average agreement scores decrease to 6.4 among those who moderately agree that the cost of living is having a negative impact on them while agreement averages 6.5 among those who do not seem to feel a negative impact from the rise in the cost of living.

14.5 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 respondents (79%) felt that filing false claims for tax benefit programs represented serious cheating (scores of 8 – 10). Nearly three quarters (70%) felt that not claiming foreign assets or income represented serious cheating. Roughly two-thirds of respondents felt the following were serious cheating: receiving a charitable donation credit that was bigger than the donation (68%), not registering one’s business (67%), and making a profit from buying or selling cryptocurrency without declaring it (61%).

At least half of those surveyed felt that not claiming money from room or house rentals using online websites (59%), being paid cash to avoid income taxes (58%), and under-reporting cash income (55%) represented serious tax cheating. In contrast, the proportion who felt that getting a ‘deal’ on home or car repairs by paying cash represented serious cheating dropped to roughly a third (36%).

Table 95. Perceptions of tax avoidance behaviours

Base: (General population) Split sample: tax compliance module, all respondents (n=1,205)

Tax avoidance behaviours	8 – 10	4 – 7	1 – 3	DK/RF	Mean
Filing false claims for tax benefit programs	79%	14%	4%	3%	8.7
Not claiming foreign assets or income, including from tax havens	70%	16%	6%	7%	8.3
Receiving a charitable donation credit that is bigger than the donation made	68%	22%	6%	4%	8.1
Not registering one’s business	67%	23%	5%	5%	8.2
Making a profit from buying or selling cryptocurrency, that is a digital currency like bitcoin, without declaring it	61%	21%	8%	11%	7.9
Not claiming money made from a room or house rental through an online rental website	59%	28%	8%	6%	7.7
Working and being paid in cash to avoid income taxes	58%	31%	9%	2%	7.5
Under-reporting cash income	55%	34%	8%	3%	7.4
Getting a 'deal' on home or car repairs by paying cash	36%	43%	17%	4%	6.3

F-8. Using a scale from 1 to 10, where 1 means “not cheating at all” and 10 means “serious cheating,” how would you rate the following behaviours?

Additional subgroup findings related to these behaviours include the following:

Women were more likely than men to consider making a profit from buying or selling cryptocurrency without declaring it serious cheating (8.2 vs 7.6).
Canadians living in Quebec (6.8) provided higher average severity ratings when asked to rate getting a 'deal' on home or car repairs by paying cash compared to those living in Ontario (6.3), British Columbia (6.1), Atlantic Canada (5.9), or Alberta (5.4).
Those 50 to 64 years old, and those 65 or older were more likely than those 35 to 49 to consider under-reporting cash income as serious cheating (7.7, 7.8 vs 7.1). Those 50 to 64 years old, and those 65 or older were also more likely than those across all younger age brackets to consider getting a 'deal' on home or car repairs by paying cash as serious cheating (6.5, 6.9 vs 5.5 among those 18 to 24, 5.8 among those 25 to 34 and 6.1 among those 35 to 49).
Those with a university education were more likely to rate the following behaviours as serious cheating compared to those with a high school education or less or those with a trade school or college education.

Filing false claims for tax benefit programs (8.9 vs 8.5, 8.5)
Making a profit from buying or selling cryptocurrency, that is a digital currency like bitcoin, without declaring it (8.3 vs 7.6, 7.5)

Furthermore, those with a university education (8.6) were more likely to rate not claiming foreign assets or income as serious cheating compared to those with a high school education or less (8.0). They were also more likely to rate working and being paid in cash to avoid income taxes as serious cheating compared to those with a trade school or college education (7.8 vs 7.1).

Canadians with a household income of $80,000 to under $150,000 (8.9) or $150,000 or more (9.2) were more inclined to rate filing false claims for tax benefit programs as serious behaviour compared to those earning less than $40,000 (8.4) and those earning $40,000 to $80,000 (8.6)

As well, Canadians with a household income of $80,000 to under $150,000 or $150,000 or more tended to provide higher average severity ratings for the following behaviours compared to those earning less than $40,000:

Not claiming foreign assets or income (8.6, 8.7 vs 8.0)
Making a profit from buying or selling cryptocurrency, that is a digital currency like bitcoin, without declaring it (8.2, 8.3 vs 7.6)

Those in the lowest trust index bracket (scores of 1 – 3) consistently provided lower severity ratings across all behaviours compared to those in the highest trust index bracket (scores of 8 – 10).
Similarly, those who provided poor overall scores for the CRA (scores of 1 – 3) also consistently provided lower severity ratings across all behaviours compared to those with neutral (scores of 4 – 7) or high overall performance scores (scores of 8 – 10).

14.6 Small and medium enterprises (SMEs)

14.7 Fairness

Business respondents were asked whether the level of taxes that Canadian businesses pay is representative of the services received from governments. A majority of respondents believed they pay too much (57%), including an even split between those who said they pay significantly too much (28%) and those who believe they somewhat pay too much (29%). A similar proportion (28%) felt that they paid the right amount, while 9% felt that they paid too little.

Table 96. Level of taxes Canadian businesses pay compared to the services received from governments

Base: (SMEs) Split sample: tax compliance module, all respondents (n=391)

Level of taxes and services received	Total (n=391)	Operating for 10 years or less (n=215)	Operating for over 10 years (n=172)	Sole proprietor (n=182)	Partnership (n=76)	Incorporated (n=55)
Too much – Significantly	28%	30%	26%	20%	20%	35%
Too much – Somewhat	29%	24%	35%	27%	29%	33%
About the right amount	28%	32%	22%	26%	41%	25%
Too little	9%	9%	10%	15%	9%	4%
Don’t Know/ Refused	7%	5%	8%	12%	1%	4%

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

Additional subgroup comparisons reveal the following:

Businesses who had interacted with the CRA in the past 12 months were more likely to feel as though they paid significantly too much compared to those with no contact (33% vs 23%).
Those in operation for 10 years or less were more likely than those operating longer to feel that businesses are paying about the right amount in taxes (32% vs 22%, respectively) whereas those in operation for over 10 years were more likely to feel businesses pay somewhat too much (35% vs 24% of those in operation for 10 years or less).
Incorporated businesses were more likely to state that businesses pay significantly too much (35%) compared to partnerships (20%) and sole proprietors (20%). Sole proprietors were more likely to feel that businesses pay too little (15%) compared to partnerships (9%) and incorporated businesses (4%).
Respondents who rated the CRA’s overall performance as poor (scores of 1 – 3) (57%) tended to be more likely to believe that they paid significantly too much compared to those providing a neutral (scores of 4 – 7) (23%) or good (scores of 8 – 10) (27%) overall performance score.
Those who tend to feel that the CRA is investing too much in reducing cheating (42%) are also more likely to feel that they are paying significantly too much in taxes compared to those who feel the CRA is investing just the right amount (26%) and those who feel the CRA is investing too little in reducing cheating (25%).

14.8 Catching tax cheaters

When asked to rate how common they felt business tax cheating was in Canada (using a scale of 1 to 10, with 1 being not at all common and 10 being very common), nearly half (49%) of SMEs surveyed felt that business tax cheating was common (scores of 8 – 10), while 34% felt it was moderately common (scores of 4 – 7). Roughly 1 in 10 respondents (8%) considered business tax cheating uncommon in Canada (scores of 1 – 3). This results in an average rating of 7.3.

Table 97. Perceived level of tax cheating by businesses in Canada

Base: (SMEs) Split sample: tax compliance module, all respondents (n=391)

Degree to which tax cheating is common	Total (n=391)	Operating for 10 years or less (n=215)	Operating for over 10 years (n=172)	Sole proprietor (n=182)	Partnership (n=76)	Incorporated (n=55)
8-10	49%	54%	44%	38%	63%	27%
4-7	34%	34%	34%	42%	28%	44%
1-3	8%	6%	9%	8%	4%	16%
Don’t know/ Refused	9%	6%	13%	12%	5%	13%
Mean	7.3	7.5	7.1	6.8	7.9	6.2

F-1. On a scale of 1 to 10, where 1 means “not at all common” and 10 means “very common,” how common do you think tax cheatingby businesses is in Canada?

Relevant subgroup findings include the following:

Businesses in Quebec were more likely than those in Ontario and Alberta to feel that cheating is quite common (7.9 vs 7.0, 6.6).
Businesses with 5 to 99 employees were more likely than those with fewer employees to feel that cheating is quite common (7.6 vs 7.0).
Partnerships (7.9) were more likely than sole proprietors (6.8) and incorporate businesses (6.2) to feel that cheating is quite common.
Respondents who have good trust index scores (average scores of 8 – 10) (7.9) more commonly felt that tax cheating is common compared to those with neutral trust index scores (average scores of 4 – 7) (6.6) and those with low trust index scores (average scores of 1 – 3) (5.9).
Respondents who rated the CRA’s overall performance highly (scores of 8 – 10) (8.0) were more likely to feel that business tax cheating is common compared to those who provided a neutral (scores of 4 – 7) (6.4) or poor (scores of 1 – 3) (6.1) overall performance score.
Those that felt that the CRA was doing too little to reduce business tax cheating tended to describe business tax cheating as more common on average compared to those who felt that the CRA was doing the right amount (8.5 vs 7.2).

A plurality of business respondents (39%) felt that the CRA is putting the right amount of effort into reducing business tax cheating. Not quite as many felt the CRA was putting too little effort (26%) or again too much effort (15%) in reducing tax cheating by businesses. The remaining 20% of respondent were not sure or refused to answer.

Table 98. Perceived effort by the CRA to reduce business tax cheating

Base: (SMEs) Split sample: tax compliance module, all respondents (n=391)

Level of effort to reduce tax cheating	Total (n=391)	Operating for 10 years or less (n=215)	Operating for over 10 years (n=172)	Sole proprietor (n=182)	Partnership (n=76)	Incorporated (n=55)
Too little effort	26%	23%	30%	25%	28%	27%
The right amount of effort	39%	41%	37%	36%	39%	36%
Too much effort	15%	20%	10%	11%	24%	4%
Don’t know/ Refused	20%	17%	23%	27%	9%	33%

2022-2023 CRA Annual Corporate Research – Quantitative Phase

Final Report

Table of Contents

1. Executive Summary

2. Research Purpose and Objectives

3. Target Populations

4. Research Methodology

5. Key Findings

5.1 Perceptions of the CRA

5.2 Overall perceptions

5.3 Trust in the CRA

5.4 Helpfulness of the CRA

5.5 Impact of a rising cost of living

5.6 Access to information and privacy

5.7 Equality and equity

5.8 Openness and transparency

5.9 Tax filing

5.10 Interaction with CRA

5.11 Interaction within the last 12 months

5.12 Purpose of Interaction

5.13 Service satisfaction

5.14 Service delivery

5.15 Confidence without external assistance

5.16 Contact preferences when dealing with the CRA

5.17 Confidence resolving a tax disagreement

5.18 Service delivery

5.19 Registered for online services

5.20 Business tax processes

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

5.22 Tax filing burden

5.23 Attitudes towards tax compliance

5.24 Fairness

5.25 Catching tax cheaters

5.26 Perceptions of tax cheating

5.27 Severity of tax avoidance and cheating

Political Neutrality Certification

6. Detailed Results

7. Research Purpose and Objectives

8. Target Populations

9. Quantitative Research Findings

10. Perceptions of the CRA

10.1 General population

Overall perceptions

10.2 Trust for the CRA

10.3 Helpfulness of the CRA

10.4 Impact of a rising cost of living

10.5 Information and privacy

10.6 Equality and equity

10.7 Openness and transparency

10.8 Small and medium enterprises (SMEs)

Overall perceptions

10.9 Trust in the CRA

10.10 Helpfulness of the CRA

10.11 Handling business information

10.12 Equality and equity

10.13 Openness and transparency

10.14 Tax intermediaries (TIs)

Overall perceptions

10.15 Trust for the CRA

10.16 Helpfulness of the CRA

10.17 Information and privacy

10.18 Equality and equity

10.19 Openness and transparency

11. Tax filing

11.1 General population

11.2 Small / medium enterprises (SMEs)

11.3 Tax intermediaries (TIs)

12. Contact with CRA

12.1 General population

12.2 Interaction within the last 12 months

12.3 Reason for interaction

12.4 Service satisfaction

12.5 Small and medium enterprises (SMEs)

12.6 Interaction within the last 12 months

12.7 Reason for interaction

12.8 Service satisfaction

12.9 Tax intermediaries (TIs)

12.10 Interaction within the last 12 months

12.11 Reason for interaction

12.12 Service satisfaction