Understanding Indigenous Experience with Tax Filing (2022) - Report

Prepared for Canada Revenue Agency

Supplier name: Earnscliffe Strategy Group
Contract number: 46637-238257/001/CY
Contract value: $221,903.35
Award date: March 21, 2022
Delivery date: October 26, 2022

Registration number: POR 139-21

For more information on this report, please contact Canada Revenue Agency at: cra-arc.media@cra-arc.gc.ca

Understanding Indigenous Experience with Tax Filing (2022) - Report

Prepared for Canada Revenue Agency

Supplier name: Earnscliffe Strategy Group
October 2022

This public opinion research report presents the results of an online survey, focus groups and in-depth interviews with Indigenous Peoples conducted by Earnscliffe Strategy Group on behalf of Canada Revenue Agency. The quantitative research was conducted from May to July 2022 and the qualitative research was conducted from September to October 2022.

Cette publication est aussi disponible en français sous le titre : Comprendre l'expérience de production des déclarations de revenus des Autochtones (2022).

This publication may be reproduced for non-commercial purposes only. Prior written permission must be obtained from Canada Revenue Agency. For more information on this report, please contact Canada Revenue Agency at: cra-arc.media@cra-arc.gc.ca or at:

Canada Revenue Agency
Floor, 555 Mackenzie Ave.
Ottawa, Ontario K1A 0L5

Catalogue Number: Rv4-163/1-2023E-PDF

International Standard Book Number (ISBN): 978-0-660-46063-5

Related publications (registration number: POR 139-21)

Catalogue Number: Rv4-163/1-2023F-PDF (final report, French)

International Standard Book Number (ISBN): 978-0-660-46065-9

© His Majesty the King in Right of Canada, as represented by the Minister of National Revenue, 2022

Table of contents

• Executive summary
• Introduction
• Detailed findings
  • Section A: Experience filing taxes
  • Section B: Experiences interacting with the CRA related to tax assistance
  • Section C: Experiences with benefits and credits
  • Section D: Impressions of CRA and impact of trust
• Conclusions
• Appendix A: Quantitative methodology report
• Appendix B: Qualitative methodology report
• Appendix C: Survey questionnaire
• Appendix D: Recruitment screener
• Appendix E: Discussion guide

Executive summary

Earnscliffe Strategy Group (Earnscliffe) is pleased to present this report to the Canada Revenue Agency (CRA) summarizing the results of quantitative and qualitative research undertaken to understand Indigenous Peoples experiences with tax filing.

The CRA aims to provide a seamless, empathetic, and client-centric service experience to Canadians. The CRA's People First philosophy promotes and encourages using an empathetic approach, including tools in its related programs, processes, and interactions with CRA's clients. This can help improve service delivery and result in higher client satisfaction, which the CRA aims to achieve, in this research study, specifically with Indigenous groups. Under this objective, the CRA is looking to better understand perceptions and hesitations with interacting and tax filing, and employ strategies to help address these and lead to higher filing rates and benefits uptake rates for Indigenous groups.

To ensure that Indigenous individuals, businesses, and governments are able to fully participate in the Canadian tax and benefit system, the CRA is exploring barriers or variables that may influence Indigenous Peoples participation in the system.

While a similar public opinion project was conducted in 2017, the CRA's outreach activities have changed in the intervening years, notably during the COVID-19 pandemic. Furthermore, the Minister of National Revenue's Supplementary Mandate Letter indicates the importance of evidence-based decision-making and improvement in the quality and availability of disaggregated data, particularly to address systemic inequities including systemic racism, unconscious bias, and inequities faced by all vulnerable populations.

Research was required so that the CRA could better serve and inform Indigenous Peoples, so they can fully participate in the CRA's tax and benefit administration. The objective of the research was to gather information on Indigenous Peoples experience when engaging with CRA's tax filing services and the subsequent access to credits and benefits.

The total contract value of the multi-phased project was $221,903.35 including HST.

To meet the research objectives, Earnscliffe conducted a two-phased research project. The first consisted of online surveys of:

• 1,122 First Nations respondents;
• 553 Métis respondents; and,
• 67 Inuk (Inuit) respondents.

Upon participant request, the online survey was completed by telephone for 42 respondents. Surveys were conducted between May 30, 2022, and July 1, 2022, in English and French. The survey took an average of 12 minutes to complete.

The field work subcontractor for the quantitative portion was Decision Point, using their proprietary online panel of Indigenous Peoples in Canada. Respondents for the online survey were selected from among those who have volunteered to participate in online surveys through this opt-in panel.

The second phase of the research was qualitative and involved both online focus groups and in-depth interviews. To begin, eleven online focus groups with Indigenous Peoples were conducted across Canada from September 20 to 26, 2022. For each group, eight participants were recruited. Participants were designated to groups based on the language, the province or territory in which they resided, whether they live on- or off-reserve (if they were First Nations), and their employment status (that is, self-employed or other employment).

Ten (10) in-depth interviews were also conducted with Indigenous Peoples in Canada, who live in remote areas where lack of access to technology would preclude them from participating in the focus groups. These interviews were conducted by telephone in either official language of the participants' choice. Interviews were conducted between September 20 and October 17, 2022.

For the qualitative component of the project, participants were provided with a monetary incentive in recognition of their time. In the full research report, Appendix B provides greater detail on how the groups were recruited, while Appendix E provide the discussion guide used to facilitate the focus group and in-depth interviews and Appendix D provides the screener used for recruiting the focus groups and in-depth interviews.

Respondents for the online survey were selected from among those who have volunteered or registered to participate in online surveys. Because the sample is based on those who initially self-selected for participation in the panel, the results of such surveys cannot be described as statistically projectable to the target population.

It is important to note that for the focus groups and interviews, qualitative research is a form of scientific, social, policy, and public opinion research. Focus group and interview research is not designed to help a group reach a consensus or to make decisions, but rather to elicit the full range of ideas, attitudes, experiences, and opinions of a selected sample of participants on a defined topic. Unlike the survey results, because of the small numbers involved in the qualitative component of the research, the participants cannot be expected to be thoroughly representative in a statistical sense of the larger population from which they are drawn, and findings cannot reliably be generalized beyond their number.

The key findings of this research are presented below based on the initial quantitative research with percentages reported with the insights of the follow-up qualitative research inserted at various points. When survey results are discussed the term "respondent" is typically used, whereas discussions about qualitative insights typically use the term "participant."

For reporting on survey results, in cases where 10-point agreement scales have been used, results indicating a strong agreement are described for ratings of 8-10, and strong disagreement for ratings of 1-3. Neutral or mid-range response ratings are presented for ratings between 4-7, unless otherwise indicated in cases where ratings of 7 have been grouped with agreement and 4 with disagreement.

Experience filing taxes

• Two-thirds of survey respondents (64%) say they filed their income taxes in the past year, with significantly fewer last filing 2-4 years ago (11%), longer than 4 years ago (3%), or having never filed before (2%).
• Three quarters (77%) of respondents file their taxes online, while 18% do so by mail. Inuk/Inuit respondents were the least likely to file taxes online (57%) and the most likely to file by mail (33%). The qualitative research results suggested that the few who file independently without assistance from a tax professional do so electronically using tax software. Participants noted that while they find it extremely helpful and easy to use, some did complain about the cost.
• Three in five respondents (61%) had help filing their last taxes, with more than three in ten respondents receiving help from a free tax clinic (36%) or a discount tax preparer (31%). In contrast, one-third (34%) prepared their taxes on their own. The qualitative research findings illustrated that the majority opt to seek support with filing as they find the process of filing their taxes challenging, or because they feared negative consequences associated with making errors. Indeed, the unaided word association about the process of filing taxes included: stressful, difficult, overwhelming, expensive, and especially complex for those with income from sources both on- and off-reserve.
• Nearly two in five of all respondents (38%) feel that it is easy to file their taxes, providing ratings between 7 and 10 on a 10-point scale. One-quarter (24%) of respondents say, conversely, that it is difficult to do so, providing ratings of 1 to 4. Just over one-third (36%) of respondents say filing their taxes is neither easy nor difficult (ratings of 5-7).
• One-fifth (19%) of respondents say they had no challenges filing their taxes. In contrast, over one-third of respondents feel the process of filing taxes is overwhelming (39%) or reported discomfort dealing with the government (35%). Over one-fifth (24%) say that limited access to materials (that is, computers, paper tax packages, Internet, tax slips) is a barrier to filing or feel that the process is too expensive (21%). Just over one in ten (12%) of respondents noted not having documents available in an Indigenous language is a barrier.
• While over half (57%) of respondents have not used the T90 form (Income Exempt from Tax Under the Indian Act), just over a quarter (28%) reported that they had, including 52% of Inuk/Inuit, 31% of First Nations, and 19% of Métis respondents. The remaining 14% are unsure or preferred not to say if they have used the form. Note that the T90 Income Exempt from Tax Under the Indian Act form is only applicable to First Nations registered under the Indian Act. This survey did not include questions to verify respondents' eligibility of using the T90 form.
• Two in five respondents who did not use the T90 form (40%) were unaware of the form and its uses, while roughly the same number (38%) say that it was not applicable to them. Another one-fifth (17%) say the form is too complicated to fill out, including 22% of First Nations respondents.
• One-third (34%) strongly agree using the T90 form is easy (20%) or somewhat easy (14%), while three in ten respondents (29%) feel it is very difficult (16%) or somewhat difficult (13%). A plurality of respondents (36%) feel the T90 form is neither easy nor difficult.
• Just over half of respondents (57%) say they are aware of the Community Volunteer Income Tax Program, with one-fifth of respondents (21%) noting that they have used it before. Half (45%) and three in five (60%) respondents said that they were unaware of the T1 Simplified Form and Northern Service Centres respectively.
• A majority of respondents report being very satisfied or somewhat satisfied with the T1 Simplified Form (56%), Northern Service Centres (58%), and the Community Volunteer Income Tax Program (58%). Under a fifth of respondents report being either somewhat dissatisfied or very dissatisfied with the T1 Simplified Form (13%), the Northern Service Centres (19%), or the Community Volunteer Income Program (8%).
• One-quarter (23%) of all respondents, including 52% of Inuk/Inuit respondents, say that filing their taxes and accessing services would be easier if the CRA provided services, written documentation, and communications in an Indigenous language they speak or read. In contrast, one-third (35%) say that providing more comprehensive languages would not make filing or accessing services easier. Another quarter (26%) of respondents note that this is not applicable to them, including almost a third (30%) of Métis respondents.
• The qualitative research results demonstrated that participants felt a sense of vulnerability when it comes to their income tax preparation and filing, rather than a sense of confidence in obtaining the best financial outcome. They spoke of the CRA as having a tremendous knowledge and expertise advantage in spotting honest errors as well as the ability to revisit filings and seek additional tax payments from a filer at any time. This was accompanied by a sense that the CRA rarely communicates with the filer to indicate finding an error or omission in the filer's favour. Being at a disadvantage and feeling like that disadvantage exposes them to risk appeared to be what drives people to seek help, even when they find that help to be expensive and for some, of dubious quality.
• The numerous forms and technical language in the various information resources available (that is, guides or online) have convinced some to abandon trying to file on their own. In every group, there were participants who named specific forms, often even recalling the specific number, as examples of processes that seemed unreasonably difficult for someone without professional training.

Experiences interacting with the CRA related to tax assistance

• While two in five (38%) respondents have not contacted the CRA in the last 12 months, 31% say they have contacted the CRA online, 27% by telephone, 10% by mail, 7% in person, and 2% by fax. Inuk/Inuit respondents are less likely to say that they have not contacted the CRA in the past year (23%) than First Nations (39%) or Métis (37%) respondents.
• The most common reasons for contacting the CRA were to inquire about pandemic benefits (27%), or benefits more generally (26%). Additionally, a quarter (24%) of respondents say they contacted the CRA for personal income tax purposes, one-fifth say they were trying to solve a problem with the CRA (21%) or to seek clarification about something the CRA sent them (20%).
• Among those who contacted the CRA by phone in the past year, three quarters (76%) say that their issue or question was resolved while one-fifth (21%) say it was not. Qualitative research participants described the process as time-consuming, frustrating, and futile. They complained of having often been put on hold, transferred multiple times, and/or spoken with someone who did not have the expertise required to answer their questions.
• Just over half (53%) of respondents are registered with the CRA's My Account, including 48% of First Nations, 62% of Métis, and 61% of Inuk/Inuit respondents. Among those who are not registered, 45% say they do not feel the need to, 30% perceive it as too difficult to register, 25% express concerns over privacy and security, 15% cite challenges using a computer, and 13% mention poor internet connection as a barrier.
• Half (49%) of respondents have visited the tax pages on the Canada.ca website to search for information, with most respondents (89%) reporting that their questions were answered partially (60%) or fully (29%). Only 9% of respondents say that none of their questions were answered.
• While three in five (60%) respondents say that they have not used the CRA's automated chat function, Charlie the Chatbot, on the CRA website, three quarters (78%) of those who used it say that their questions were answered either partially (51%) or fully (27%).
• In terms of satisfaction with the services offered by the CRA, a plurality of respondents have a neutral impression of the CRA's My Account (29% providing ratings of 5 or 6), the telephone services offered (34%), and the Canada.ca tax related pages (34%). Almost half (46%) say that they were unable to provide a rating for the Chatbot feature. More respondents are satisfied than dissatisfied with the CRA's My Account (31% providing a rating between 7-10 versus 14% providing a rating between 1-4) and the tax pages on Canada.ca (24% versus 20%). However, the inverse is true (where more say they are dissatisfied than satisfied) with the telephone services (26% providing a rating between 1-4 versus 24% providing a rating between 7-10) and the Chatbot feature (16% versus 13%) offered by the CRA.
• The qualitative research demonstrated mixed opinions in regards to the experience and satisfaction with My Account. Those who had positive experiences praised the ability to sign in using their online banking and appreciation for the ability to receive notifications and monitor processes. Those more critical tended to cite the burden of the process for getting the account set up, and the requirement to receive a security code by mail, as unnecessary and unwelcome.
• With respect to the CRA's website, there seemed to be widespread experience in using it, as well as a broad consensus that the CRA website is ineffective for finding answers to their own questions satisfactorily. The main challenges cited included looping through multiple webpages and terminology that was too technical or complicated to understand.

Experiences with benefits and credits

• Two in five (41%) respondents applied for the Canada Child Benefit. Among those who have children under 18 in their care, nearly half (47%) say they applied to the Canada Child Benefit without difficulty, one-fifth (20%) say they have not applied at all, and three in ten (29%) say they experienced difficulties when they applied. The challenges most likely to be noted by respondents were understanding the process (40%) and securing the required documents (37%).
• While fewer respondents applied for the Disability Tax Credit (28%), over half of those who did (59%) reported experiencing some difficulties. The most frequently cited barriers involved dealing with medical practitioners. Two in five (43%) respondents say that getting the correct practitioner to fill out the required form was a challenge, while just over a third (36%) say the same of accessing a medical practitioner to complete the required forms. The qualitative research corroborated these findings with participants blaming the application process, the requirements for medical professional form completion (especially difficult for remote populations), and the requirement to re-apply – all of which seemed prohibitively demanding, and begged questions about the CRA's motive or mistrust of recipients.
• When asked, most participants in the qualitative component were not surprised that there is a lower uptake of the DTC among Indigenous Peoples, though impressions of the cause varied. Most commonly, participants felt that the application process is prohibitively demanding. A couple participants noted that self-identifying as disabled is in conflict with some cultural ideals and is uncomfortably aligned with existing stereotypes.
• One-third (33%) of survey respondents say that the pandemic did not affect their ability to file taxes, access benefits, or receive services. The same proportion (33%) noted that that the fear of getting themselves or others sick has prevented them from obtaining in-person services, a figure which rises to 37% of First Nations respondents. Not having the free time to travel to a location (20%), services being rendered inaccessible when they moved online (19%), or the inability to get transportation (18%) were also cited as concerns.
• Over half of respondents were aware of each of the pandemic emergency benefits for individuals, with the Canada Emergency Response Benefit having the largest proportion of respondents who say they applied (54%). This is followed by the Canada Recovery Benefit (31%), the Canada Recovery Sickness Benefit (17%), and the Canada Emergency Student Benefit (11%).
• Some respondents did not apply for pandemic benefits despite being aware of them. Among these respondents, some believed they would have qualified, including 22% for the Emergency Response Benefit, 21% for the Recovery Benefit, 13% for the Recovery Sickness Benefit, 12% for the Recovery Caregiving Benefit, and 8% for the Emergency Student Benefit. The reasons for not applying were similar for each of the benefits presented and included not wanting to owe the government money, not needing the benefit, or that the respondent was already working. Focus group participants who had applied and accessed pandemic benefits felt the application process was extremely easy and efficient.
• Indeed, participants in each focus group shared stories, either personal or ones they heard, about individuals who knowingly or unknowingly claimed benefits for which they were not entitled and now were required to pay them back. This had a negative impact on the impression of the CRA.

Impressions of CRA and impact of trust

• Two-thirds (65%) of respondents say they have a neutral (ratings of 4-7) impression of the CRA's overall performance, with the remaining being split between feeling that the CRA's performance is strong (17%) versus poor (16%).
• A favourable impression of CRA overall is more likely from Inuk/Inuit respondents, where three in ten (28%) rate the CRA's overall performance as strong. Negative perceptions are more common among First Nations respondents where one-fifth (17%) rate the CRA's overall performance as poor.
• When asked if the CRA works for the benefit of Canadians, one-fifth (20%) of respondents strongly agreed while one in ten (12%) strongly disagreed. These proportions inversed when respondents were asked about whether the CRA works for the benefit of Indigenous Peoples, with 11% strongly agreeing and 23% strongly disagreeing. Qualitatively, those who felt services were not equal often mentioned the geographic distance to any sort of physical presence of the CRA and/or the lack of service or documentation in any Indigenous language as barriers, especially for Elders.
• On whether the people at the CRA are trustworthy, 17% provided strong agreement ratings while 16% indicated strong disagreement. When focus group participants were asked to rate their level of trust in the federal government and separately, in the CRA, ratings for the federal government were generally low and lower than the CRA's, though the CRA's trust ratings were still not terribly positive. To the CRA's credit, they were often described as being trustworthy in their handling of sensitive, personal information and operating a system that is secure.
• The qualitative research also demonstrated that trust was clearly one of the more fundamental factors limiting participants' perspectives on how well CRA is serving their needs, or the needs of Indigenous Peoples more broadly. Many participants acknowledged that their limited degree of trust in the CRA does impact their interactions with the CRA. Some described being afraid of dealing with the CRA, having a reluctance to interact, or being stressed when dealing with CRA and putting it off as a result.
• Impacting trust, many participants shared that they have felt discriminated against due to the misinformation about tax-exemptions for Indigenous Peoples, by Canadians at large and by representatives of the CRA.
• Asked in the qualitative discussions what the CRA could do differently, the most common suggestions included:
  • Make the tax filing process simpler for the user;
  • Use language that is less technical;
  • Hire more Indigenous Peoples, including agents who travel for in-person visits in communities;
  • Have a dedicated telephone line for Indigenous Peoples, staffed with Indigenous Peoples, or at least with individuals who are expert in the full breadth of challenges faced by Indigenous tax filers;
  • Raise awareness of benefits and credits, encourage application; and, make the application process simpler; and,
  • Build relationships with and/or involve trusted intermediaries such as Elders, Band councils, and Indigenous consultancies or support groups.

Research firm: Earnscliffe Strategy Group (Earnscliffe)
Contract number: 46637-238257/001/CY
Contract value: $221,903.35
Contract award date: March 21, 2022

I hereby certify as a representative of Earnscliffe Strategy Group that the final deliverables fully comply with the Government of Canada political neutrality requirements outlined in the Communications Policy of the Government of Canada and Procedures for Planning and Contracting Public Opinion Research. Specifically, the deliverables do not include information on electoral voting intentions, political party preferences, standings with the electorate or ratings of the performance of a political party or its leaders.

Date: October 26, 2022

Signed:

Stephanie Constable
Principal, Earnscliffe

Introduction

Earnscliffe Strategy Group (Earnscliffe) is pleased to present this report to Canada Revenue Agency summarizing the results of quantitative and qualitative research undertaken to gain an understanding of Indigenous Peoples experiences with tax filing.

The CRA aims to provide a seamless, empathetic, and client-centric service experience to Canadians. The CRA’s People First philosophy promotes and encourages using an empathetic approach, including tools in its related programs, processes, and interactions with CRA’s clients. This can help improve service delivery and result in higher client satisfaction, which the CRA aims to achieve. Under this objective, the CRA is looking to better understand perceptions and hesitations with interacting and tax filing, and employ strategies to help address these and lead to higher filing rates and benefits uptake rates for Indigenous groups.

To ensure that Indigenous individuals, businesses, and governments are able to fully participate in the Canadian tax and benefit system, the CRA is exploring barriers or reasons that may influence Indigenous Peoples participation in the system.

While a similar public opinion project was conducted in 2017, CRA’s outreach activities have changed in the intervening years, notably during the COVID-19 pandemic. Furthermore, the Minister of National Revenue’s Supplementary Mandate Letter indicates the importance of evidence-based decision-making and improvement in the quality and availability of disaggregated data, particularly to address systemic inequities including address systemic inequities, including systemic racism, unconscious bias, and inequities faced by all vulnerable populations.

Research was required to inform the CRA to better serve and inform Indigenous Peoples, so they have the ability to fully participate in the CRA’s tax and benefit administration. The objective of the research was to gather information on Indigenous Peoples experience when engaging with CRA’s tax filing services and the subsequent access to credits and benefits.

In addition, this research was undertaken to gain insight into what program areas, outreach initiatives, tax forms, and specific credits or benefits are readily available or not available, and the reasons why they are either being accessed or not. Of particular interest to the CRA was pinpointing factors influencing the uptake or lack thereof concerning notable credits or benefits.

The research also assessed the awareness of the Community Outreach and Volunteer Income Tax Programs and the satisfaction with it to help measure the impact of these initiatives, along with delving into tax filing behaviour in general. It investigated why some Indigenous Peoples file personal tax returns and why some do not, with special attention provided to the T90 tax exempt form, since an analysis of measures on whether the form is being used and/or is too complex to understand is needed.

Finally, the research looked to identify the most successful communication mediums to broadly reach Indigenous Peoples for the CRA to better provide relevant tax and benefit information.

The total contract value of the multi-phased project was $221,903.35 including HST.

Methodology

To meet the research objectives, Earnscliffe conducted a two-phased research project. The first consisted of online surveys with:

• 1,122 First Nations respondents;
• 553 Métis respondents; and,
• 67 Inuk (Inuit) respondents.

The online survey was completed by telephone for 42 respondents. Surveys were conducted between May 30, 2022, and July 1, 2022, in English and French. The survey took an average of 12 minutes to complete.

Our field work subcontractor for the quantitative portion was Decision Point, using their proprietary online panel of Indigenous Peoples in Canada. Respondents for the online survey were selected from among those who have volunteered to participate in online surveys through this opt-in panel.

The second phase of the research was qualitative and involved both online focus groups and in-depth interviews. To begin, we conducted eleven online focus groups with Indigenous Peoples across Canada from September 20 to 26, 2022. For each group, eight participants were recruited. Participants were designated to groups based on language, the province or territory in which they resided, whether they live on- or off-reserve (if they were First Nations), and their employment status (that is, self-employed or other employment). Each group was 90 minutes in length. The structure of the groups was as follows:

We also conducted 10 in-depth interviews with Indigenous Peoples in Canada, who live in remote areas where lack of access to technology would preclude them from participating in the focus groups. Two interviews were conducted in each Atlantic Canada (specifically Nova Scotia), Quebec, Ontario, the Prairies (specifically Saskatchewan) and British Columbia or the Territories (specifically Nunavut). These interviews were conducted by telephone in either official language of the participants choice. Interviews were conducted between September 20 and October 17, 2022 and were 30 minutes in length.

Qualitative participants were also provided with incentives in recognition of their time. Appendix B provides greater detail on how the groups were recruited, while Appendix E provide the discussion guide used to facilitate the focus group and in-depth interviews and Appendix D provides the screener used for recruiting the focus groups and in-depth interviews.

Respondents for the online survey were selected from among those who have volunteered or registered to participate in online surveys. Because the sample is based on those who initially self-selected for participation in the panel, the results of such surveys cannot be described as statistically projectable to the target population.

It is important to note that qualitative research is a form of scientific, social, policy and public opinion research. Focus group and interview research is not designed to help a group reach a consensus or to make decisions, but rather to elicit the full range of ideas, attitudes, experiences, and opinions of a selected sample of participants on a defined topic. Because of the small numbers involved the participants cannot be expected to be thoroughly representative in a statistical sense of the larger population from which they are drawn, and findings cannot reliably be generalized beyond their number.

The key findings of this research are presented below based on the initial quantitative research with percentages reported with the insights of the follow-up qualitative research inserted at various points. When survey results are discussed the term “respondent” is typically used, whereas discussions about qualitative insights typically use the term “participant.”

Detailed findings

The following report presents the analysis of the quantitative and qualitative research conducted as part of this project. It is divided into four sections:

• Section A: Experience filing taxes;
• Section B: Experiences interacting with the CRA related to tax assistance;
• Section C: Experiences with benefits and credits; and,
• Section D: Impressions of the CRA and impact of trust.

Within each section, the results are presented based on the initial quantitative research with percentages reported, with the insights of the follow-up qualitative research inserted throughout. When survey results are discussed, the term “respondent” is typically used whereas discussions about qualitative insights typically use the term “participant.”

For reporting on survey results, in cases where 10-point agreement scales have been used, results indicating a strong agreement are described for ratings of 8-10, and strong disagreement for ratings of 1-3. Neutral or mid-range response ratings are presented for ratings between 4-7, unless otherwise indicated in cases where ratings of 7 have been grouped with agreement and 4 with disagreement.

Details about the survey design, methodology, sampling approach, and weighting of the results may be found in the quantitative methodology report in Appendix A. Appended data tables (under separate cover) provide results of findings across a much broader range of demographics and attitudes.

Details about the focus group and interview design, methodology, and analysis may be found in the qualitative methodology report in Appendix B. Except where specifically identified, the qualitative findings represent the combined results across the various audiences and for both English and French participants. Quotations used throughout the report were selected to bring the analysis to life and provide unique verbatim commentary from participants across the various audiences.

Guidance for interpreting the data presented in the tables

This survey provided a comprehensive look at experience, awareness, and perceptions among important demographic characteristics, including Indigenous identity (that is, First Nations, Métis, Inuk/Inuit), location of residence (that is, on- or off-reserve among respondents who are First Nations), and employment status (that is, self-employed or any other employment status or situation). Analyses were conducted to see what, if any, differences exist beyond the demographic characteristics identified above, including gender identity, age, region, and household income inter alia. Analysis revealed strong correlation between income and education, so only differences by income are detailed herein.

For the purposes of this report, column labels have been provided to identify statistically significant results within the included tables. Letters that are depicted under percentages indicate results that are significantly different than those found in the specific comparison columns indicated by the letter in the Column Labels. Unless otherwise noted, differences highlighted are statistically significant at the 95% confidence level. The statistical test used to determine the significance of the results was the Z-test. Due to rounding, results may not add to 100%. The response options “Don’t know” and “prefer not to respond” are denoted by DK/NR.

Additionally, with respect to employment status, reference to ‘other’ in the tables throughout the report refers to any employment status or situation that is not self-employment (including student, retired, not in the workforce, etc.).

Section A: Experience filing taxes

Respondents were asked if they filed their taxes in the past year. If they had not, they were asked to recall the last time they had, if ever. Nearly two-thirds (64%) of survey respondents say they have filed their income taxes in the past year. Significantly fewer last filed 2-4 years ago (11%) or longer (3%). Only 2% of respondents say they have never filed taxes before. Respondents’ Indigenous identity, location of residence, and employment status do not have a significant impact on recency of tax filing.

Exhibit A1: Q11. Have you filed your income taxes in the past year?
Q12. When was the last time you filed your taxes?
Base: All respondents (n=1,742).

Other demographic differences:

• Females are more likely to have filed in the past year (67%), compared to those who identify as male (60%).
• Respondents 55 years or older are less likely to have filed in the past year (53%), compared to adults 54 years or younger (67%).
• Residents of Ontario are more likely to have filed in the past year (72%) compared to residents outside of Ontario.
• There is a correlation between income and recency of filing one's taxes. That is, those who report a household income of $80,000 or more are the most likely to have filed in the past year (88%), followed by those with a household income between $40,000-$79,999 (71%) and under $40,000 (56%).
• Compared to respondents who do not have any children under the age of 18 in their care at home, those who do are more likely to have filed their taxes in the past year (67% versus 62%).
• Respondents who report being single are the most likely to have filed in the past year (69%).

Qualitative insights

All qualitative participants indicated having experience filing taxes, although not everyone seemed to file with regularity. Though the majority indicated filing taxes every year, some did volunteer that they may have missed some years or that they may have delayed some years, submitting several returns at once. Often, the lapses seemed to be linked to whether their work that year was performed exclusively on- or off-reserve or a combination of both, and the perception that there is a non-requirement to file taxes for work performed on-reserve. A few indicated filing with little or no regularity.

"I always do." – Atlantic Canada, Off-reserve

"I like to do them in batches, so I get a significant amount back." – Ontario, Self-employed

"Some years I don't have a need to because I only work on the reserve. When I do have to do them, I go to H&R Block to do multiple filings because I can't do multiple filings on my own. Some years I only work on the reserve and that is not considered income so then I don't have to file. When I do have to file, it's usually because I'm collecting child tax benefit for my children so then I have to file, and I am then required to file for all previous years to get caught up." – Atlantic Canada, Remote

When it comes to the method in which they file their return, the majority of respondents (77%) file their taxes online, while one-fifth of respondents (18%) do so by mail/using paper. Compared to First Nations and Métis respondents, those who are Inuk/Inuit are less likely to have filed their taxes online (57%) and are more likely to have filed their taxes by mail (33%).

Exhibit A2: Q13. How do you file your taxes?

Base: Those who have filed a tax return in the past 5 years (n=1,343).

Other demographic differences:

• Adults under the age of 55 are more likely to file their taxes online (79%), compared to those who are 55 years or older (70%).
• Those who live in the Atlantic provinces are the most likely to say they file their taxes by mail or on paper (29%).

Most respondents do not file their taxes on their own. Three in five respondents (61%) say they received help to file their last income taxes, compared with one-third (34%) who filed their taxes on their own. Respondents who are Métis are more likely to have prepared their taxes on their own (38%), than those who are First Nations (32%). Inuk/Inuit respondents also appear to be more likely to file their taxes on their own (45%). However, the result is not statistically significant due to the sample size.

Exhibit A3: Q14. 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.
Base: Those who have ever filed income taxes (n=1,343).

Other demographic differences:

• Adults under 55 years are more likely to say they prepared their taxes on their own (37%), whereas more respondents 55 years or older received help filing their last return (69%).
• Respondents who have a household income of less than $40,000 are more likely to have received help filing their last return (66%), whereas those who have a household income of $80,000 or more are more likely to have completed their last return on their own (53%).
• Those who are single are the most likely to say they filed their taxes on their own (42%).

A similar proportion of respondents had help from a free tax clinic (36%) or a discount tax preparer (31%) when they filed their previous income taxes. One-fifth of respondents had help from an accountant or bookkeeper (22%) or a family member (22%). Only 3% of respondents worked with a Northern Services Centre to file their most recent income taxes.

Respondents who are First Nations are the most likely to have used the Community Volunteer Income Tax program (39%), while those who are Inuk/Inuit are the least likely (28%). Self-employed individuals have a lower propensity of using a discount tax preparer (12%) and are more likely to use an accountant or bookkeeper (45%).

Exhibit A4: Q15. Who helped you file your taxes?

Base: Those who received help to file their last income taxes (n=822).

Other demographic differences:

• Compared to adults under 55 years of age, those 55 year or older are more likely to report using the Community Volunteer Income Tax Program to file their taxes (43% versus 33%).
• Respondents from British Columbia or the Yukon are significantly more likely to say they received help from a member of their family (36%), compared to respondents in other areas of the country.
• Compared to households with lower income, those with household income of $80,000 or more are more likely to seek help from a discount tax preparer (43%) or an accountant or bookkeeper (35%) and are less likely to have used the Community Volunteer Income Tax Program (12%).
• Single respondents are more likely to have received help from their family members to file their return (30%), resulting in fewer having used the Community Volunteer Income Tax Program (28%).

Qualitative insights

In terms of preparing their filings, while several qualitative participants said they file their taxes without help from others, as was found in the survey, this tended to be the exception. Most qualitative participants indicated they seek help with filing their taxes, and most often hand over the entire process to a professional tax preparer, a friend or family member who is adept at it, or to a volunteer in their community. Many do so because, as noted above, the process is challenging, or they feared negative consequences associated with making errors. A few noted that their external help ensured that they received the benefits or credits for which they were eligible. In each of the on-reserve groups, at least one participant mentioned that there was an individual on their reserve who was known to do many of the filings in the community.

"I used to use the free clinic and I wouldn't get anything back. Even HR block can't do my taxes. It's just a lot." – Ontario, Self employed

"There are things I might forget. I get my daughter to do it. She is an accountant. There is so much to know. It's very complicated. Need so much information and papers." – Quebec, Off-reserve

"I know there are programs you can buy, but it's intimidating. If I do something wrong, I could screw myself over. I just don't take that risk." – Ontario, On-reserve

Participants displayed a sense of vulnerability when it comes to their income tax preparation and filing, rather than a sense of confidence in obtaining the best financial outcome. Some described power dynamics working against them. They spoke of the CRA as having a tremendous knowledge and expertise advantage in spotting honest errors, as well as the ability to revisit filings and seek additional tax payments from a filer at any time. This was accompanied by the sense that the CRA rarely communicates with the filer to indicate finding an error in the filer's favour.

"They're always trying to find more money. I think they feel like people are hiding something. And then I feel paranoid." – Prairies, Self-employed

Being at a disadvantage and feeling like that disadvantage exposes them to risk appeared to be what drives people to seek help, even when they find that help to be expensive and, for some, of dubious quality. On the topic of cost, where it might have been expected that concerns about cost might be raised more often among participants with lower household incomes, the comments on cost appeared to be made by participants from a variety of economic situations.

The numerous forms and technical language in the various resources (that is, guides or online) have convinced some to abandon trying to file on their own. In every group, there were people who named specific forms, sometimes even recalling the specific number, as examples of processes that seemed unreasonably difficult for someone without professional training.

"It is very time-consuming. There are like 50 forms to fill out. And if you did a mistake, you need to go back through all of it." – Ontario, Off-reserve

"You got to have 4 PhD's to make it through the Guide." – Atlantic Canada, Off-Reserve

For the few who file independently, the tendency was to file electronically using tax software to fill out their tax forms. Those who file this way tended to describe it as extremely helpful and easy to use though some did complain about the cost.

"I do it myself with software. It works well. Sometimes we forget things and it [the software] helps." – Quebec, Off-reserve

When it comes to the self-reported ease with which respondents filed taxes, experiences varied. Nearly two in five survey respondents (38%) feel that it is very easy (23%) or somewhat easy (15%) to file their taxes. Conversely, one-quarter (24%) of respondents say it is very difficult (14%) or somewhat difficult (10%) to do so. A plurality (36%) of respondents say filing their taxes is neither easy nor difficult.

Compared to both Métis (10%) and Inuk/Inuit (6%), respondents who are First Nations are more likely to describe filing their taxes as difficult (17%). Similarly, those who are self-employed are twice as likely to describe the task as difficult compared to those with other employment (26% versus 13%).

Exhibit A5: Q33. On a scale from 1 to 10, where 1 means very difficult and 10 means very easy, how easy or difficult is it for you to file your taxes?
Base: All respondents (n=1,742).

Other demographic differences:

• Nearly twice as many respondents under the age of 55 years say filing their taxes is ‘very easy' as those 55 years or older (26% versus 14%).
• The perception of how easy or difficult it is to file one's taxes is correlated with income. Nearly half (47%) of households with income of $80,000 or higher say that it is ‘very easy' to file their taxes. Conversely, one in five respondents (18%) with household income of under $40,000 say so. One-quarter (25%) of households with income between $40,000 and $79,900 rate the process of filing their taxes as ‘very easy'.
• Three in ten respondents (29%) who filed their taxes online rated their experience as very easy, compared with a quarter (25%) of those who filed them by mail.

Qualitative insights

Asked to provide one or two words to describe what comes to mind when reflecting on Canada's tax system or filing income taxes, few qualitative participants were complimentary. About Canada's tax system, participants' top of mind responses included: how tax dollars are spent; fairness; and complex.

"Money that comes off of our paycheques goes to our healthcare system and stuff, like benefits are distributed." – Prairies, Remote

"Every year taxes go up and go up, and I don't know where our tax dollars go." – Atlantic Canada, Off-reserve

When it comes to the process of filing personal income taxes, common top of mind responses included: stressful, difficult, overwhelming, and expensive. Those with more favourable views, especially of the tax filing process, tended to describe it as simple and efficient. There was no discernable difference in opinions here among participants from the self-employed and on-reserve groups, however, more participants in the off-reserve groups tended not to express the same level of complexity about filing their returns.

"I don't have much understanding of it. My impression is that it is confusing, in the sense that it feels somewhat unapproachable. I wouldn't know where to start. I know that people file their taxes, I just don't know how they do that. I know I can ask some people, it's just that money is a subject that is pretty personal." – British Columbia and the Territories, Remote

While initial discussions demonstrated that qualitative participants did not tend to hold favourable feelings relating to filing their taxes, participants appeared to describe the process of filing in less critical terms if they were exclusively earning their income in one context or the other. Many cited a dramatically increased complexity specifically when they or their partner had income from sources both on- and off-reserve.

"When I was a student and worked on reserve was when it was too complicated for anyone to figure out." – Atlantic Canada, Off-reserve

"When working on-reserve, my income is tax exempt, but if I work off-reserve it's taxed, even if it's for the same employer. Places like H&R Block don't know how to do it." – Atlantic Canada, Off-reserve

Awareness, usage, and experience with CRA services and forms

Respondents were asked a series of questions regarding specific CRA services and forms, including the T90 and T1 Simplified Forms, the Community Volunteer Income Tax Program, and Northern Services Centres.

T90 Income Exempt from Tax Under the Indian Act form

Respondents were asked if they used the T90 form, Income Exempt from Tax Under the Indian Act, in order to understand uptake and contextualize one's experience filing taxes. Three in ten respondents (28%) say they have used the T90 form (Income Exempt from Tax Under the Indian Act), while over half (57%) have not. The remaining 14% are unsure if they have used the form. Note that the T90 Income Exempt from Tax Under the Indian Act form is only applicable to First Nations registered under the Indian Act. This survey did not include questions to verify respondents' eligibility of using the T90 form.

One-fifth (19%) of respondents who are Métis have used the T90 form, compared to 31% of respondents who are First Nations and half (52%) of respondents who are Inuk/Inuit. In addition to Indigenous identity, location of residence also has an impact on use of the T90 form. That is, those who live on-reserve are more likely to have used the T90 form (47%) than those who live off-reserve (24%).

Exhibit A6: Q16. Have you used the T90 form, Income Exempt from Tax Under the Indian Act?
Base: All respondents (n=1,742).

Other demographic differences:

• Respondents under the age of 55 years are more likely to have used the T90 form (31%) than respondents 55 years or older (21%).
• Use of the T90 form is correlated with income. Households with income of $80,000 or higher have the highest reported use of the form (44%), while households with income under $40,000 have the lowest reported uptake (24%). One-third (32%) of households with income between $40,000 and $80,000 have used the T90 form.
• Those who did not receive help filing their taxes were more likely to have reported that they used the T90 form (44%) than those who received help (27%). Among those who received help, one in ten (12%) responded that they were unsure if they had used the T90 form.

In order to assess barriers to filing taxes, respondents who indicated they did not use the T90 form were asked to identify any reason(s) they may have. Among those who did not use the T90 form, a plurality of respondents (40%) were unaware of the form and its uses, while the same number (39%) say it was not applicable to them. Nearly one-fifth (17%) say the form is too complicated to fill out.

Over one-fifth (22%) of First Nations respondents say that the T90 form is too complicated to fill out, compared to 10% of respondents who are Métis.

Exhibit A7: Q17. Is there a particular reason you have not used the T90 form? Select all that apply.
Base: Those who have not used the T90 form (n=1,005).

Other demographic differences:

Four in ten (42%) of respondents 54 years of age or younger say they are unaware of the T90 form and its uses, compared to one-third (34%) of those 55 years or older.

Respondents with household income of under $40,000 are more likely to say that they have not used the T90 form because it is too complicated to fill out (21%), than those from households with income of $40,000-$79,999 (14%) and $80,000 or higher (13%).

While women were more likely than men to report that they were unaware of the T90 form (44% compared with 34%), two in five men (43%) noted that it was not applicable to their tax situation compared with one-third (34%) of women.

Half of respondents from Alberta, Nunavut and the Northwest Territories (48%) reported that they were unaware of the T90 form, while another third (31%) reported that it was too complicated to fill out. In both cases, these were higher than any other region.

At 47%, single respondents were the most likely to select that they were unaware of the T90 form and its uses.

Those who used the T90 form reported mixed experiences in terms of how easy it is to use and understand. One-third (34%) say it is very easy (20%) or somewhat easy (14%), while three in ten respondents (29%) feel it is very difficult (16%) or somewhat difficult (13%). A plurality of respondents (36%) feel the T90 form is neither easy nor difficult. Indigenous identity, location of residence, and employment status do not have a significant impact on one's assessment of how easy or difficult the T90 form is to understand and fill out.

Exhibit A8: Q18. How easy or difficult was it to understand and fill out the T90 form? Please use a scale from 1 to 10, where 1 means very difficult and 10 means very easy. Note that due to a programming error, in the online presentation of the question, respondents were shown the label "Very difficult" at the values of both 1 and 10.
Base: Those who used the T90 form (n=484).

Other demographic differences:

Nearly one-quarter (23%) of respondents with household income of under $40,000 say it is very difficult to understand and fill out the T90 form, compared to 13% of respondents with higher reported household income.

One-third (34%) of respondents from British Columbia and the Yukon rated their experience filling out the T90 form as very easy, compared with only 10% of those in Alberta, Nunavut and the Northwest Territories.

Respondents were shown the following CRA services and forms and were asked if they have ever used any of them. A slight majority of respondents (57%) are aware of the Community Volunteer Income Tax Program, with one-fifth of overall respondents (21%) who say they have used it. More respondents are unaware of the T1 Simplified Form (45%) or the Northern Service Centres (60%) than are aware.

Exhibit A9: Q49-51. Have you used any of the following services or forms?
Base: All respondents (n=1,742).

Respondents who had used the service or form were then asked to rate their level of satisfaction. The vast majority of respondents provided either a neutral or satisfied rating with each of the program or service tested, between 56% and 58% of respondents are very satisfied or somewhat satisfied with each.

Exhibit A10: Q52-54. What is your overall level of satisfaction with the following services or forms that you have used? Please use a scale from 1-10 where 1 means completely dissatisfied and 10 means completely satisfied. Among those who have used the program or service
Base: Used Northern Service Centres (n=92), Community Volunteer Income Tax Program (n=374), used T1 Simplified Form (n=185).

Community Volunteer Income Tax Program

Respondents who are Métis are less likely to have used the Community Volunteer Income Tax Program (17%) and are more likely to be unaware of it (40%). Awareness is also lower among those who live off-reserve, with one-third (34%) saying they are unaware of it, compared to 27% of those who live on-reserve.

Exhibit A11: Q49. Have you used any of the following services or forms? Community Volunteer Income Tax Program.
Base: All respondents (n=1,742).

Other demographic differences:

Respondents with household income between $40,000 and $79,999 are more likely to have used the Community Volunteer Income Tax program (24%), than those with household income of under $40,000 (19%) and $80,000 or higher (18%).

One-quarter (25%) of male respondents reported using the Community Volunteer Income Tax program, compared with only 19% of female respondents. At 39% of female respondents, women were more likely to report being unaware of the program than male respondents (28%).

At one-third (31%) of respondents, those from British Columbia and the Yukon were the most likely to report having used the Community Volunteer Income Tax program.

Among those who have used the Community Volunteer Income Tax Program, a slight majority (58%) say they are very satisfied (36%) or somewhat satisfied (22%) with the program. While 8% say they are very dissatisfied (4%) or somewhat dissatisfied (4%) with the program, one-third (34%) say they are neither satisfied nor dissatisfied.

Exhibit A12: Q52. What is your overall level of satisfaction with the following services or forms that you have used? Please use a scale from 1-10 where 1 means completely dissatisfied and 10 means completely satisfied. Community Volunteer Income Tax Program.
Base: Those who have used the program or service (n=374).

*Caution should be exercised when interpreting the results due to the small sample size.

Other demographic differences:

Respondents from Quebec (49%), British Columbia, and the Yukon (49%), were significantly more likely to report being very satisfied with the services or forms they used than other regions.

T1 Simplified Form

One-fifth (21%) of respondents who are Inuk/Inuit say they have used the T1 Simplified Form, compared to those who are First Nations (11%) or Métis (9%). Fully half (51%) of respondents who are Métis say they are unaware of the form. Usage of the T1 Simplified Form is higher among those who live on-reserve (15% compared to 9% among those who live off-reserve).

Exhibit A13: Q51. Have you used any of the following services or forms? T1 Simplified Form, Let Us Help You Get Your Benefits.
Base: All respondents (n=1,742).

Other demographic differences:

Use of the T1 Simplified Form is correlated with income. Households with income of $80,000 or higher have the highest reported use of the form (19%), while households with income under $40,000 have the lowest reported uptake (7%). Twelve percent (12%) of households with income between $40,000 and $80,000 have used the T1 Simplified Form.

A slight majority (56%) of respondents who have used the T1 Simplified Form are very satisfied (40%) or somewhat satisfied (16%) with the form. Three in ten (31%) hold a neutral position, and 13% express high dissatisfaction.

Exhibit A14: Q54. What is your overall level of satisfaction with the following services or forms that you have used? Please use a scale from 1-10 where 1 means completely dissatisfied and 10 means completely satisfied. T1 Simplified Form, Let Us Help You Get Your Benefits.
Base: Those who have used the program or service (n=185).

*Caution should be exercised when interpreting the results due to the small sample size.

Other demographic differences:

Over half (55%) of respondents who reported being single said they were very or somewhat satisfied with the T1 Simplified Form, compared with one-third (33%) of those who were married or common law.

Northern Service Centres

Given their location, it is unsurprising that respondents who are Inuk/Inuit are more likely to have used Northern Service Centres (21%), compared to respondents who are First Nations (6%) or Métis (3%). Although usage is low regardless of one's location of residence, respondents who live on-reserve are more likely to have used it (9%) than those who live off-reserve (4%). Respondents whose employment status is not self-employed are more likely to be unaware of the Northern Service Centres (61%), compared to those who are self-employed (46%).

Exhibit A15: Q50. Have you used any of the following services or forms? Northern Service Centres.
Base: All respondents (n=1,742).

Other demographic differences:

Two-thirds (66%) of respondents 55 years or older say they are unaware of the Northern Service Centres, compared to 57% of respondents 54 years or younger.

Awareness of the Northern Service Centres is correlated with income. A majority of respondents with household income of under $40,000 are unaware of the program (67%), compared to 46% of respondents with household income of $80,000 or higher. A slight majority (56%) of respondents with household income of $40,000 to just under $80,000 say they are unaware of the Northern Service Centres.

Two-thirds of respondents from Manitoba and Saskatchewan (67%), as well as from Alberta, Nunavut and the Northwest Territories (64%), reported being unaware of the services offered by Northern Service Centres.

Nearly six in ten (58%) respondents who have used the Northern Service Centres say they are very satisfied (39%) or somewhat satisfied (19%) with them. Approximately one-fifth have either a neutral impression (22%) or say they are very dissatisfied or somewhat dissatisfied (19%).

Exhibit A16: Q53. What is your overall level of satisfaction with the following services or forms that you have used? Please use a scale from 1-10 where 1 means completely dissatisfied and 10 means completely satisfied. Northern Service Centres.
Base: Those who have used the program or service (n=92).

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

Barriers to filing taxes

When it comes to filing taxes, one-fifth (19%) of respondents say they experienced no challenges at all. In contrast, over one-third of respondents feel the process of filing taxes is overwhelming (39%) and experience discomfort dealing with the government (35%). Over one-fifth say they have limited access to the materials they need to file (24%) or feel it is too expensive (21%). Not having documents available in an Indigenous language is a barrier for 12% of respondents.

When it comes to barriers, respondents who are Inuk/Inuit are more likely to raise the challenge of access to documents in an Indigenous language (32%) and are less likely to say they feel discomfort dealing with the government (17%). Respondents who are First Nations are more likely to cite limited access to resources and materials (29%), than those who are Métis (17%) or Inuk/Inuit (15%). One-quarter (24%) of those whose Indigenous identity is Métis say they have no challenges when it comes to filing their taxes.

Exhibit A17: Q34. Do you face any of the following challenges when it comes to filing your taxes? Select all that apply.
Base: All respondents (n=1,742).

Other demographic differences:

Challenges encountered when filing one's taxes is correlated with income. Respondents with household income of $80,000 or higher are the most likely to say they encountered no challenges (37%), followed by respondents with household income of $40,000-$79,999 (22%) and under $40,000 (15%). The reverse is true when it comes to access to resources and materials. Three in ten respondents (29%) with income under $40,000 note that as a challenge, compared to 20% of respondents with household income of $40,000-$79,999 and 14% of respondents with household income of $80,000 or higher. Those with household income of $80,000 or higher are also significantly less likely to say they feel the process of filing taxes is overwhelming (28%) or feel discomfort dealing with the government (24%).

Two in five men (38%) reported discomfort when dealing with the government as a challenge when it comes to filing taxes, compared with one-third (32%) of women.

Qualitative insights

Few participants indicated that filing their taxes was barrier-free. Among those who had no barriers to share, most did not file their taxes on their own. For everyone else, the most common barriers were the same as noted above: the process is too complicated and intimidating, and there is discomfort dealing with the CRA as a government agency.

"Latent feelings of mistrust…so when I talk with CRA, I feel like they have all the power. I just hate it." – British Columbia and the Territories, Self-employed

When it comes to the benefit of the CRA providing services, documentation and communications in Indigenous languages, perceptions are decidedly split. One-quarter (23%) of survey respondents say that filing their taxes and accessing services would be easier if the CRA provided services, written documentation, and communications in an Indigenous language they speak or read. An equal proportion (26%) say that it is not applicable to them, while 35% say that providing more services in Indigenous languages would not make filing or accessing services easier.

Half (52%) of respondents who are Inuk/Inuit say that it would make filing taxes and accessing services easier if the CRA provided services, documentation, and communications in an Indigenous language. Conversely, three in ten (30%) respondents who are Métis say it is not applicable to them. Those who live on-reserve are also more likely to say that having access to Indigenous language options would make it easier (33%), whereas those who live off-reserve are more likely to say that it is not applicable to them (29%).

Exhibit A18: Q35. If the CRA provided services, written documentation, and communications in an Indigenous language that you speak or read, would that make filing your taxes and accessing services easier?
Base: All respondents (n=1,742).

Other demographic differences:

Respondents 54 years or younger are more likely to agree that having access to documentation and services in an Indigenous language would make filing their taxes easier (27%), compared to 13% of respondents 55 years or older.

Income is correlated with the reported benefit of CRA providing services and documentation in an Indigenous language. That is, respondents with household income of $80,000 or higher are the most likely to say it would make filing their taxes easier (36%), compared to 25% of respondents with income between $40,000 and just under $80,000, and 19% of respondents with income under $40,000.

Those who indicated that it would make filing taxes and accessing services easier if the CRA provided services, written documentation, and communications in an Indigenous language were asked which Indigenous language(s) they speak. Nearly half (45%) were unable to provide a response. The most common Indigenous language among respondents is Cree (15%) followed by Inuk/Inuktituk (6%). All other Indigenous languages are read or spoken by fewer than 5% of respondents.

Exhibit A19: Q36. What Indigenous languages do you speak and/or read?
Base: Respondents who felt the CRA providing services, written documentation, and communication in an Indigenous language that they speak or read would make filing taxes and accessing services easier (n=400)

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

Qualitative insights

Participants were asked if the CRA could do or offer anything different to better serve their Indigenous clients, including dedicated phone lines, webpages, or navigators to help with forms. While there was mixed response to the specific options probed, participants in each group suggested that the CRA should have documentation and services available in Indigenous language(s). While a similar number of participants considered the challenge the CRA could face adapting their services and documentation in all the Indigenous languages used throughout the country, most participants agreed that it is something the CRA should attempt to do. For participants in remote communities, this perception was more widely shared. Participants in these interviews most often explained that while they can conduct business in English, there are many individuals in their community who cannot.

"That's a good question. I can't speak to whether the quality of service is the same for others. I expect in terms of language, that could be a challenge for some Indigenous Peoples. Some only speak traditional languages. The only other question I would have though is whether all Indigenous Peoples an access the same services. For example, Métis people have enormous problems with services that are reserved for First Nations people. They sometimes don't ask because they wonder whether they have the right to access them, etc. There seems to be some differentiation between Indigenous audiences." – Quebec, Remote

"It would be advantageous to have that language barrier broken. There are so many multi-national people who answer. Why not have our language?" – Prairies, On-reserve

Section B: Experiences interacting with the CRA related to tax assistance

Respondents were asked a series of questions related to interacting with the CRA outside of filing their taxes, including by telephone and through online services like My Account, tax pages on the Canada.ca website, and the website's Chatbot feature.

Interactions with the CRA

More survey respondents have not been in contact with the CRA in the past year (38%) than have been in contact by any specific means. Approximately three in ten respondents say they have contacted the CRA online (31%) or by telephone (27%). Ten percent or fewer have contacted the CRA by mail (10%), in person (7%), or by fax (2%).

Fewer respondents who are Inuk/Inuit say they have not contacted the CRA in the past year (23%), than First Nations (39%) or Métis (37%). Nearly as many respondents who are Inuk/Inuit have contacted the CRA in the past year by mail (27%) as online (31%) or by telephone (35%). More respondents who live off-reserve say they have not contacted the CRA in the past year (42%) than those who live on-reserve (35%). Those who live on-reserve are, however, more likely to say they have contacted the CRA by mail (13%) or in person (14%) than those who live off-reserve (8% and 4%, respectively). Those who are self-employed are also more likely to have been in contact with the CRA in person in the last year, compared to those with other employment (14% versus 7%).

Exhibit B1: Q19. Other than sending in personal tax returns, in which of the following ways have you contacted the CRA in the last 12 months? Select all that apply.
Base: All respondents (n=1,742).

Other demographic differences:

Over half (55%) of respondents 55 years or older have not contacted the CRA in the past year, compared to one-third (32%) of those 54 years or younger.

Respondents with household income under $40,000 are significantly less likely to have contacted the CRA in the past year (42%) than respondents with higher reported income.

Respondents with no children under the age of 18 were significantly less likely to have contacted the CRA in the last 12 months (44%) than those who did have children under the age of 18 (30%).

Those who filed their taxes by mail or by paper were less likely to have contacted the CRA in the last 12 months (43% had not contacted the CRA) than those who filed online (33% had not contacted the CRA).

Among those who contacted the CRA in the past year, the most common reasons were to inquire about benefits, pandemic-related (27%) or otherwise (26%). One-quarter of respondents (24%) contacted the CRA for personal income tax purposes. One-fifth said they were trying to solve a problem they had with the CRA (21%) or seek clarification about something the CRA sent them (20%). For 16% of respondents, their contact with the CRA was to submit documents that the CRA requested. Fewer than 10% of respondents had any other reason for contacting the CRA in the past year.

Compared to those who live off-reserve, respondents who live on-reserve are more likely to have contacted the CRA to make a tax payment (13% versus 8%); to inquire about excise taxes, duties and levies (10% versus 3%); or estate or trust tax (5% versus 1%). Respondents who are not self-employed are more likely to have contacted the CRA to ask about benefits than those who are self-employed (27% compared to 17%).

Exhibit B2: Q20. What was your reason for contacting the CRA? Select all that apply.
Base: Those who contacted the CRA in the past year (n=1,001).

Other demographic differences:

Respondents 54 years or younger are more likely to have contacted the CRA to submit documents that CRA requested (17%), or to inquire about deferred income and savings plans (5%), excise taxes (5%) or estate tax (4%). Those 55 years or older are more likely to have contacted the CRA about COVID-19 related emergency benefits (34%) or to ask about other benefits (35%).

Usage and experience of CRA services

To assess the impression of the services offered by the CRA, all respondents were asked how satisfied or dissatisfied they are with each of the following CRA services: My Account, telephone services, Canada.ca tax-related web pages, and the Chatbot feature. To assess these services, respondents were asked to use a scale from 1-10, where 1 meant they were completely dissatisfied and 10 meant they were completely satisfied. They were also provided the option of indicating that they did not know how to rate the service or have never used it.

A plurality of respondents have a neutral impression of the services tested, or are unable to provide a rating. In the case of My Account and the tax pages on Canada.ca, there are greater proportions of respondents who are satisfied with the service tested than dissatisfied. However, the opposite is true of the CRA’s telephone and Chatbot services.

Exhibit B3: Q29-32. What is your overall level of satisfaction with the following CRA services? Please use a scale from 1-10, where 1 means you are completely dissatisfied and 10 means you are completely satisfied.

Base: All respondents (n=1,742).

Qualitative insights

Many qualitative participants described having had an interaction with the CRA at some point in time over one or more channels, including for tax assistance or information. That said, many participants expressed dissatisfaction with the current CRA services in place. Opinions ranged from “what services?” to constructive criticism about what could be improved.

There seemed to be widespread experience in accessing the CRA website, as well as a broad consensus that the CRA website is ineffective for having questions satisfactorily answered. Some described falling into loops of site referrals that repeatedly ended up suggesting documents that were already reviewed and deemed unhelpful or irrelevant. While the usability of the website seemed to be a major barrier, some also pointed out that the phrasing is sometimes impenetrably technical. It is thus possible that users arrived at the appropriate information or form but were not capable of accessing it due to the language used. Moreover, some participants noted that they expected that the website would contain all the information necessary, but that locating it was impossible as they did not know what language to use to trigger the correct search. One participant noted that they use Google to find what they are looking for on the CRA’s website.

Remote participants noted repeatedly that online services are either not consistently accessible to them or that the individuals in those communities are not adept at using them.

“The website is good for general things but not if you have something specific.” – British Columbia and the Territories; Self-employed

“I found the form to fix my assessment. But then I didn’t know how to fill it out and I couldn’t get a hold of anyone. It took too long, so I just mailed it in.” – Prairies, On-reserve

“[Using the website] You end up needing to call in anyway. It’s a vicious cycle.” – Prairies, Self-employed

“It looks like Ebay from 1999. It’s just a lot of links. Some links go to error pages.” – Prairies, Self-employed

In terms of the best ways for the CRA to communicate with them, direct mail or email were among the more common methods recommended. Several suggested inserting pamphlets with the information in other correspondence that the CRA may send them. Many participants said that calling individuals is not recommended due to the increasing number of telephone scams prevalent today. Other less common ideas were to use social media, traditional media (i.e., television, newspaper and radio ads), or at bus stops.

“User-friendly website. No phone calls because the scams.” – Atlantic Canada, Off-reserve

When asked if online, phone, or in-person services were preferred, responses were mixed. Many noted that online services are the most convenient, but that being able to quickly call someone to get an answer is also very important. Participants who said they have experienced discrimination at some point in their life noted that they prefer to speak to someone face-to-face so that they could better sense their level of compassion and authenticity.

“You have to look into their eyes to see what’s in their heart.” – Ontario, On-reserve

“I think they should send information kits to everyone in the mail with pamphlets about the various benefits/credits. I would keep it to refer to later, and if I had any questions, I would call them to get more information. It would also be handy to share if someone I knew qualified for a credit/benefit and if I thought they might need the information.” – Quebec, Remote

“There are a lot of elders who don't use the internet. CRA should have a representative, or liaison, to help the elders. More dedicated individuals to help the people who do not have access to the internet. More direct connect there. Go on reserve and share that information. There are people there that don't have access to the information available to them because of that access. CRA needs to make it a little easier.” – Atlantic Canada, Remote

My Account

When it comes to the CRA’s My Account service, three in ten (31%) respondents are very satisfied (19%) or somewhat satisfied (12%). A similar proportion (29%) are neither satisfied nor dissatisfied, while 14% are very or somewhat dissatisfied. One-quarter (26%) did not provide a rating.

Fewer respondents (17%) who are First Nations are very satisfied with My Account, compared to those who are Métis (23%) or Inuk/Inuit (22%).

Exhibit B4: Q32. What is your overall level of satisfaction with the following CRA services? Please use a scale from 1-10, where 1 means you are completely dissatisfied and 10 means you are completely satisfied. My Account.

Base: All respondents (n=1,742).

Other demographic differences:

• Satisfaction with My Account is correlated with income. Households with income of $80,000 or higher have the highest reported satisfaction (36% providing ratings of 8-10), while households with income under $40,000 have the lowest reported satisfaction (15%). Two in ten (21%) of households with income between $40,000 and $80,000 are very satisfied with CRA’s My Account.
• Respondents living in Quebec were the most likely to report being very dissatisfied (14%) with CRA’s My Account.

Roughly half of respondents (53%) have registered with the CRA’s My Account. Three in ten respondents (31%) say they have not and 16% are not sure. Respondents who are First Nations are less likely to be registered for the CRA’s My Account (48%) than those who are Métis (62%) or Inuk/Inuit (61%).

Exhibit B5: Q27. Have you registered with the CRA's My Account online service?

Base: All respondents (n=1,742).

Other demographic differences:

• Nearly six in ten (58%) of respondents 54 years or younger say they have registered with CRA’s My Account, compared to 37% of respondents 55 years or older.
• Uptake of CRA’s My Account is correlated with income. Households with income of $80,000 or higher have the highest reported uptake (80%), while households with income under $40,000 have the lowest reported uptake (47%). Over half (58%) of households with income between $40,000 and $80,000 have registered with My Account.
• Two-thirds (68%) of those who are registered with CRA’s My Account online service reported having filed taxes this year.
• Of those who rated their experience filing taxes as easy, four in five (79%) said they were registered for CRA My Account (compared with 29% of those who rated their experience filing taxes as difficult).

Reasons for not registering for My Account are varied. Nearly half of respondents (45%) who have not registered with the CRA’s My Account say they do not feel the need to. Other common reasons are the perception that it is too difficult to register (30%), concerns over privacy or security (25%), as well as a lack of awareness (21%). Barriers that will be difficult to overcome are challenges using a computer or poor Internet connection, which are the reasons listed for 15% and 13% of respondents respectively.

Over half (53%) of respondents who are Métis and have not registered for My Account say they do not need to, compared to two in five who are First Nations (43%) or Inuk/Inuit (40%).

Exhibit B6: Q28. Is there a particular reason you have not registered with the CRA's My Account online service? Select all that apply. Base: Those not registered with the CRA’s My Account (n=543).

*Caution should be exercised when interpreting the results due to the small sample size.

Other demographic differences:

• Nearly one-quarter (23%) of respondents 55 years or older say they have not registered for My Account due to their difficulty using a computer, compared to 11% of respondents 54 years or younger who share that barrier.
• Half (50%) of male respondents and two in five (41%) female respondents who say they have not registered for CRA’s My Account reported that they did not feel the need to do so. Additionally, a quarter (25%) of female respondents reported being unaware of the service, compared with 16% of male respondents.
• Among those who reported not being registered for CRA’s My Account, those living in Atlantic Canada and Ontario were the most likely to say that they were unaware of the service (36% and 31% respectively). At 57% of respondents, those living in Manitoba and Saskatchewan were the most likely to respond that they do not feel the need to register for My Account.

Qualitative insights

Among the digital services presented in the discussion, several participants had experience with My Account and expressed mixed views. Those who were most critical tended to cite the process for getting the account set up and the requirement to receive a security code by mail, which was described as an unnecessary and unwelcome delay. Some others, however, had positive experiences with My Account – even if they agreed with the mail stage being undesirable. Being able to sign-in using their online banking was appreciated by those who knew about it and had used it. Once using it, the experiences were typically positive, with users appreciating the ability to see notifications and monitor processes.

"I got locked out of my account and have been for three years. It seems like a lost cause at this point." – Atlantic Canada, Off-reserve

"I have used My Account. It's super helpful to have access to this information." – Quebec, Remote

Telephone service

When it comes to satisfaction with the CRA's telephone service, more respondents are very or somewhat dissatisfied (26%) than very or somewhat satisfied (24%). Furthermore, one-third (34%) say they are neither satisfied nor dissatisfied, while another 16% were not able to give a rating.

Half (48%) of respondents who are Inuk/Inuit say they are neither satisfied nor dissatisfied, and fewer (5%) say they are very dissatisfied than those who are Métis (15%) or First Nations (17%). Self-employed respondents are more likely to express high dissatisfaction (27%) than those who have other employment (15%).

Exhibit B7: Q29. What is your overall level of satisfaction with the following CRA services? Please use a scale from 1-10, where 1 means you are completely dissatisfied and 10 means you are completely satisfied. Telephone.

Base: All respondents (n=1,742).

Other demographic differences:

• One in ten (9%) of respondents 55 years or older say they are very satisfied with CRA's telephone services, compared to 17% of respondents 54 years or younger.
• Satisfaction with CRA's telephone services is correlated with income. Households with income of $80,000 or higher report high satisfaction (27%), while households with income under $40,000 have the lowest reported satisfaction (12%). Sixteen percent (16%) of households with income between $40,000 and $80,000 are very satisfied with CRA's telephone services.
• At one in five (22%), those living in Atlantic Canada were the most likely to report being very satisfied with CRA's telephone services. The most likely to report being very dissatisfied were those living in Quebec (21%), Alberta, Nunavut and the Northwest Territories (22%).

To assess the effectiveness of the telephone service at resolving an individual's reason for using it, those who said they called the CRA in the past year were asked if their question or issue was answered. Three quarters of respondents (76%) who called the CRA in the past year say their issue or question was resolved by doing so. One-fifth (21%) say it was not. One's Indigenous identity, location of residence, or employment status do not have a significant impact on whether the CRA was able to answer the caller's question by phone.

Exhibit B8: Q21. You stated that you contacted the CRA by phone in the last 12 months. During your most recent call, was your question or issue answered?

Base: Those who contacted the CRA in the past year by phone (n=460).

Other demographic differences:

• Three in ten (31%) respondents 55 years or older say their question was not answered by the CRA, compared to 19% of respondents 54 years or younger.
• Respondents with household income under $40,000 are more likely to say their question was not answered (26%), compared to respondents with higher reported income.
• Those living in Atlantic Canada and Quebec were significantly more likely to report that their question was not answered (37%) than those living elsewhere.

Qualitative insights

There were many participants who had contacted the CRA by telephone and many of these experiences were described as time-consuming, frustrating, and futile. The long call times were due to lengthy times on hold, but also due to being transferred – often multiple times – to the supposedly right person to answer the question. That made the process frustrating. Some specifically commented that it seemed that the CRA representatives with whom they spoke were not expert enough to answer their questions, which only exacerbated a sense that the tax filing process is exceedingly complicated. One participant noted that the representatives seemed to only have available to them what is listed on the website and did not have subject matter expertise.

A few mentioned sensing negative reactions or sighs from CRA call centre staff upon hearing the caller was Indigenous, though there was a sense this was not as prevalent today as it was years ago.

"After waiting however long on the phone, I just gave up." – British Columbia and the Territories, Self-employed

"They were not very helpful. When I called, they couldn't help me access the previous year's tax forms. They recommended I go to a tax filing service in order to do the previous year's taxes which means I have to pay to file a return that I don't have to file because I worked on the reserve that year." – Atlantic Canada, Remote

"Like anything in government, you get a run around. It seems like you get passed on three or four times. Half the time your call gets dropped. It's like there's nobody there." – Prairies, On-reserve

The experience using the CRA's telephone service could be expressed as more frustrating given how vital it is. Like other participants, those in remote communities shared the common concerns, such as long wait times, being transferred to multiple representatives, and having the sense that they were being discriminated against. However, where other participants often had access to other options (like digital or in-person services), participants in remote communities consistently said that digital services are not accessible to them and one participant noted that telephone services are not necessarily consistent either, and included delays in speech over the phone line, which added another layer of frustration in attempting to resolve their issue when calling the CRA.

Tax pages on Canada.ca

One-quarter (24%) of respondents say they are very satisfied (14%) or somewhat satisfied (10%) with the tax pages on the Canada.ca website. One-third (34%) of respondents have a neutral assessment, and one-fifth (20%) are very or somewhat dissatisfied. Twice as many respondents who are self-employed say they are very dissatisfied (22%) than respondents who have other employment (11%).

Exhibit B9: Q30. What is your overall level of satisfaction with the following CRA services? Please use a scale from 1-10, where 1 means you are completely dissatisfied and 10 means you are completely satisfied. Canada.ca tax-related web pages.

Base: All respondents (n=1,742).

Other demographic differences:

• Satisfaction with the tax pages on Canada.ca is correlated with income. Households with income of $80,000 or higher reported high satisfaction (28%), while households with income under $40,000 have the lowest reported satisfaction (10%). Seventeen percent (17%) of households with income between $40,000 and $80,000 are satisfied with the tax pages on Canada.ca.

Usage of the tax pages on Canada.ca is similar to that of My Account. Half of respondents (49%) have visited the tax pages on the Canada.ca website to search for information, while 42% say they have not.

Exhibit B10: Q22. Have you ever visited the tax pages on the Canada.ca website to search for information on tax-related matters?

Base: All respondents (n=1,742).

Other demographic differences:

• Over half (54%) of respondents 54 years or younger have visited the tax pages on Canada.ca, compared to one-third (33%) of respondents 55 years or older.
• Usage of the tax pages on Canada.ca is correlated with income. Households with income of $80,000 or higher have the highest reported visitation (68%), while households with income under $40,000 have the lowest reported usage (44%). Over half (55%) of households with income between $40,000 and $80,000 have visited the tax pages on the Canada.ca website.
• Respondents from Quebec were more likely to visit the tax pages on Canada.ca (61%) than those living elsewhere in other regions.

To assess the effectiveness of the taxes pages at resolving an individual’s reason for accessing them, those who said they visited the website for the tax pages were asked if they were able to find the information they needed to answer their question or issue when they did so. Most respondents (89%) who visited the tax pages on the Canada.ca website say their questions were answered either partially (60%) or fully (29%). Only 10% of respondents say none of their questions were answered.

Respondents who are Inuk/Inuit or who live on-reserve are less likely to say that none of their questions were answered by visiting the tax pages on Canada.ca (2% and 5%, respectively).

Exhibit B11: Q23. Did the information you found on the tax pages of the Canada.ca website answer any questions you may have had?

Base: Those who visited the tax pages on the Canada.ca website (n=861).

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

As with the barriers to registering for My Account, over half of respondents (55%) who have never visited the tax pages on the Canada.ca website say they did not need to. Over one-fifth (22%) of respondents say they prefer to use other methods. Access is a barrier for a segment of respondents as well. Some respondents say they could not find the pages (15%), that they have trouble using a computer (15%), or that they have general Internet access issues (14%).

Lacking a need to is a more significant reason for not visiting the tax pages on Canada.ca website for respondents who are self-employed (70%) or who live off-reserve (58%). Respondents who are First Nations are more likely to express difficultly using a computer (17%) as well as having a poor Internet connection (15%).

Exhibit B12: Q26. Is there a particular reason you have not visited the tax pages of the Canada.ca website? Select all that apply. Base: Those who have never visited the tax pages on the Canada.ca website (n=734).

*Caution should be exercised when interpreting the results due to the small sample size.

Other demographic differences:

• Male respondents who reported never having visited the tax pages on the Canada.ca website were more likely to respond that they preferred using other methods (26%) than female respondents (18%).

Charlie the Chatbot

A plurality of respondents (26%) say they are neither satisfied nor dissatisfied with the CRA's Chatbot feature, and nearly half (46%) did not provide an assessment. The remaining respondents are divided, with 13% reporting being very or somewhat satisfied and 16% reporting being very or somewhat dissatisfied.

More respondents who live on-reserve are very satisfied with the Chatbot feature than those who live off-reserve (10% and 4%, respectively). Conversely, one-fifth (19%) of self-employed respondents say they are very dissatisfied, compared to 10% of respondents with other employment.

Exhibit B13: Q31. What is your overall level of satisfaction with the following CRA services? Please use a scale from 1-10, where 1 means you are completely dissatisfied and 10 means you are completely satisfied. Chatbot.

Base: All respondents (n=1,742).

Other demographic differences:

• Satisfaction with Charlie the Chatbot is correlated with income. Households with income of $80,000 or higher indicate high satisfaction (17%), while households with income under $40,000 have the lowest reported satisfaction (5%). Nearly one in ten (8%) of households with income between $40,000 and $80,000 are very satisfied with Charlie the Chatbot.
• Dissatisfaction with the chatbot feature is highest in Atlantic Canada (17%) and Quebec (15%), while respondents in British Columbia and the Yukon have the lowest reported usage with half (47%) saying that they have never used this service.

Unlike My Account or the tax pages on Canada.ca, the majority of respondents (60%) say they have not used the Chatbot feature on the CRA website, whereas one-third (33%) say they have. Respondents who are First Nations or live on-reserve are the most likely to have used the Chatbot feature on the CRA website (35% and 44%, respectively).

Exhibit B14: Q24. Have you ever used the Chatbot feature, Charlie, on the CRA website?

Base: Those who had visited the tax pages of the Canada.ca website (n=861).

*Caution should be exercised when interpreting the results due to the small sample size.

Other demographic differences:

• One-third (34%) of respondents 54 years or younger have used Charlie the Chatbot, compared to nearly one-quarter (23%) of respondents 55 years or older.
• Male respondents were more likely to have used the Chatbot feature than female respondents (36% and 30% respectively).

Similar to the proportion of respondents who said their question or issue was resolved when they called the CRA, approximately three quarters of respondents (78%) who used the Chatbot feature on the CRA website say their questions were answered, partially (51%) or fully (27%). One-fifth (20%) of respondents say none of their questions were answered.

Exhibit B15: Q25. Did the Chatbot help answer any questions you may have had?

Base: Those who have used the chatbot feature on the CRA website (n=278).

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

Section C: Experiences with benefits and credits

Survey respondents were asked a series of questions about their awareness, usage and experience with a variety of benefits and credits, including the Canada Child Benefit (CCB), Disability Tax Credit (DTC), and the emergency COVID-19 benefits.

It is important to note that no questions were asked to validate eligibility status for any benefits or credits, so we cannot be sure how many respondents were eligible and did not apply.

Usage and experience with common benefits and credits

The majority of respondents have not applied for the DTC (64%) or the CCB (52%). Two in five respondents (41%) have applied for the CCB, including some who applied and experienced difficulties (16%). Fewer respondents (28%) have applied for the DTC, with over half of those who have applied and (17%) experiencing difficulties.

Exhibit C1: Q37-38. Which of the following best describes your experiences with each of the following benefits or credits?

Base: All respondents (n=1,742).

Qualitative insights

Even if it did not immediately come to mind for some, all qualitative participants were aware of at least one credit or benefit administered by the CRA. Some mistakenly named benefits not administered by the CRA, such as the trillium benefit. The GST/HST credit and CCB were the two most commonly identified when prompted, but a fair number of participants were aware of one of the others tested. Few had heard of the DTC, Canada Workers Benefit and Canada Training Benefit.

For those who were aware of a particular benefit or credit, the tendency seemed to be that they heard about it from their tax filing process, either from the person helping them or from having completed the forms themselves.

"I knew about most because I use Turbotax and they ask all these questions." – Ontario, Self-employed

Most had experience claiming or receiving at least one credit or benefit. Of those who have, the money is important to them. Some described it as helping with expenses like extra-curricular activities for their children. Some described it as being more vital, ensuring they can afford to put food on the table.

"It's extremely important. In a few months, this will be my only source of income." – Quebec, Remote

"Literally use it to feed my family. Important enough to put food on my table." – Atlantic Canada, Remote

"First Nations people should get all these credits or programs, off-reserve or on-reserve, because these programs are offered by CRA. No right to touch our credits." – Quebec, Self-employed

The Canada Child Benefit

Fully half (52%) of respondents say they have not applied for the CCB. One-quarter (25%) of respondents say they applied and experience no difficulties, and 16% say they applied and experienced some challenges. Respondents who are Inuk/Inuit are more likely to have applied for the CCB without challenge (41%) and less likely to have not applied (29%). Those who live on-reserve are also more likely to say they applied without difficulty (28%) than those who live off-reserve (20%).

Exhibit C2: Q37. Which of the following best describes your experiences with each of the following benefits or credits? Canada Child Benefit.

Base: All respondents (n=1,742).

Other demographic differences:

• Seven in ten respondents 55 years or older have not applied for the CCB (71%), compared to 45% of respondents 54 years or younger.
• A majority (63%) of respondents with household income under $40,000 have not applied for the CCB, compared to four in ten respondents with household income between $40,000 and just under $80,000 (41%) and $80,000 or higher (38%).
• Among those with a child under the age of 18 years old, half (47%) said they had applied for the CCB without difficulties, three in ten (29%) said they applied but encountered difficulties, and one in five (20%) said that they had not applied.
• Over half (54%) of respondents who reported being separated, divorced, or widowed say they had not applied for the CCB, this compared with two in five (43%) married or common-law respondents who said the same.

The table below shows the uptake of the CCB among both those who have children and those who do not. Among those respondents who say they do have children in their care, one-fifth (20%) say they have not applied for the CCB. Nearly half (47%) say they have applied without difficulty, and one-third (29%) say they experienced difficulties when they applied.

Exhibit C3: Q37. Which of the following best describes your experiences with each of the following benefits or credits? Canada Child Benefit. Crosstab by D59. Do you currently have or over the past few years have you had any children under 18 years in your care?

Base: All respondents (n=1,742).

Among those who experienced difficulties when applying for the CCB, the most common challenges were understanding the process (40%) and securing the required documents (37%). Three in ten respondents (28%) say they were told they did not qualify or were too burdened by the cost of securing the documents. Other common reasons include taxes not being filed up to date (17%) or frequent primary caregiver changes (16%).

Exhibit C4: Q39. Which of the following, if any, did you experience, when applying the following tax benefits/credits? The Canada Child Benefit.

Base: Those who applied and experienced difficulties (n=275).

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

Qualitative insights

Most participants had at least some level of awareness of the CCB. While not verified, it also appeared that among those who would qualify, most were receiving the benefit. A handful of participants noted that they did not receive this benefit as their taxes were not up to date. Those who volunteered that they received the CCB said it was very important to them, and unlike the application processes for the DTC or the emergency benefits which had consistent experiences among participants (detailed in following sections), the application process for the CCB was varied.

"The Child Tax credit was a nightmare. GST seems automatic. So horrible for one and nothing hard for the other." – Ontario, Remote

"I had to redo an application for my kids because I didn't know I had to reapply every time I did my taxes. I called, but it was not explained well." – Quebec, Off-reserve

"[CCB is] hyper-important." – Quebec, Self-employed

The Disability Tax Credit

The majority (64%) of respondents have not applied for the DTC. Nearly three in ten (28%) respondents have applied for the credit, 17% of all respondents applied with difficulty and 11% applied without any difficulty. Two in five (40%) respondents who are Inuk/Inuit say they have applied for the DTC, most (29% of all respondents) without difficulties. Respondents who are self-employed or who live on-reserve are also more likely to have applied for the DTC (40% and 35%, respectively).

Exhibit C5: Q38. Which of the following best describes your experiences with each of the following benefits or credits? Disability Tax Credit.

Base: All respondents (n=1,742).

Other demographic differences:

• One in five (20%) respondents with household income under $40,000 have applied for the DTC but encountered difficulties, compared to 13% with household income between $40,000 and just under $80,000 and 14% of respondents with household income of $80,000 or higher.

Among those who experienced difficulties when applying for the DTC, the most common challenges surrounded dealing with medical practitioners. A plurality of respondents say that finding the correct practitioner to complete the required form (43%), or accessing a medical practitioner to complete forms (36%), was a challenge. A similar number found the process difficult to understand (36%). One-quarter say they were not able to secure the documentation (26%) or were told they do not qualify (25%). One in five or fewer thought the cost to obtain the documentation would outweigh the benefits (20%), were unable to apply because their taxes were not up to date (18%), or felt the credit was worthless as they had tax-exempt status (15%).

Challenges getting the correct practitioner to fill out the required forms or in obtaining the necessary documents are especially present for respondents who are First Nations (49% and 30%, respectively) and those who live off-reserve (56% and 35%, respectively).

Exhibit C6: Q40. Which of the following, if any, did you experience, when applying the following tax benefits/credits? The Disability Tax Credit.

Base: Those who applied and experienced difficulties (n=289).

*Caution should be exercised when interpreting the results due to the small sample size.

Other demographic differences:

• Respondents 55 years or older are more likely to say getting the correct practitioner to fill out the required forms and difficulty obtaining the required documents as barriers (59% and 35%, respectively), whereas respondents 54 years or younger are more likely to say they were told or believed they did not qualify (28%).
• Obtaining the required documents was less significant a barrier for respondents with household income of $80,000 or higher (7%), compared to respondents with household income $40,000-$79,999 (27%) and under $40,000 (31%).
• Respondents from Quebec were significantly less likely (6%) than those from other regions to report difficulty getting the correct practitioner to fill out the required forms.
• Half (52%) of married or common law respondents identified the difficulty of getting the correct practitioner to fill out the required forms was a barrier, compared with 29% of single respondents and 22% of those who are separated, divorced, or widowed.

Qualitative insights

The experience of applying for and receiving the more common credits was described as fairly simple, but in the case of the DTC, several volunteered that the process for that particular credit is much more challenging. We also sensed that female participants appeared to be more knowledgeable than males. Most of those who indicated knowledge of, or experience with, the DTC were female.

Many participants who were learning of the DTC for the first time questioned why this credit was not automatically given to individuals who were on permanent disability as their source of income. That confusion was incongruent with the idea that the CRA wanted qualified individuals to receive applicable benefits or credits, as these participants felt that the CRA could identify these individuals.

There were many unprompted opinions expressed about the DTC which led more naturally to the question about the lower uptake of the credit among Indigenous communities. Most were not surprised to hear that the uptake is lower among Indigenous communities and offered a variety of perspectives on why that might be the case. More than anything, participants blamed the lack of awareness and the application process for being prohibitively demanding. There were also criticisms for having to re-apply periodically as the credit expires – something which seemed irrational and begged questions about the CRA's motive or mistrust of recipients.

The requirements for medical professionals to complete forms may have been the most commonly cited barrier, with some saying that even if the health care professionals are both supportive and efficient – which is not always the case – it may be the case that accessing health care professionals in the first place may be a bigger challenge for Indigenous populations. They explained that it can be prohibitively difficult and/or expensive, if travel is required, to access health care professionals. This was particularly acute for those in remote communities when traveling some distance is often required.

"Probably because they aren't being told about it. They aren't receiving the information. It's marginalization, right?" – Ontario, Off-reserve

"DTC is a nightmare to apply for. You need to have a really good doctor. It's not something you can do on your own." – Ontario, Self-employed

"[DTC] is complicated and it expires. It's a shame that it runs out and you need to reapply. If you're disabled, then you're disabled." – Ontario, Off-reserve

Several participants also conjectured that there was a negative connotation [and stigma associated with] around using the term "disabled" in the Indigenous community. As one participant in British Columbia noted, "Up here people are discouraged from declaring they have a disability. We work to be, what we call a ‘whole person.' That is, identify yourself as capable." And one participant in a remote community cited the role prejudice plays for Indigenous Peoples needing to overcome a stereotype of being perceived as ‘disabled.' They said, "I think some people think we're all disabled. The word has a negative connotation or a prejudice. When people see you, they already think you are disabled because you talk slower. We're insecure. You're always labelled."

Usage and experience with COVID-19 benefits

While one-third (33%) of respondents say that the pandemic has not affected their abilities to file their taxes, access tax benefits, or receive services, the same proportion of respondents (33%) say that the fear of getting sick (themselves or others) has prevented them from obtaining in-person services. Roughly one-fifth say they did not have the free time to travel to a location (20%), services became inaccessible when they moved online (19%) or they were unable to get transportation (18%).

Respondents who live off-reserve were less impacted by the pandemic than those who live on-reserve, with one-third (33%) indicating that the pandemic did not impact their ability to file their taxes, access benefits or receive services (compared to 26%). Compared to those who live off-reserve, respondents who live on-reserve were more likely to say that the pandemic restricted their time to travel to a location (26% versus 17%) and that they were unable to access transportation (23% versus 15%). Those who are self-employed also were more likely to say that they did not have the free time to travel to a location (29%).

Compared to respondents who are Métis, those who are First Nations had a greater fear of getting themselves or others sick, which prevented them from accessing in-person services (37% compared to 27%).

Exhibit C7: Q41. How has the COVID-19 pandemic affected your ability to file your taxes, access tax benefits, or receive services or assistance related to filing your taxes? Select all that apply.

Base: All respondents (n=1,742).

Other demographic differences:

• Fear or anxiety and losing access to services when they moved online were impacts of the pandemic for 37% and 24% of respondents 55 years or older, respectively, and were less common among respondents 54 years or younger.
• Respondents with household income of $80,000 or higher are more likely to say that the pandemic did not affect their ability to file their taxes, access tax benefits, or receive services (45%) than respondents with lower reported household income.
• One-third (32%) of those living in Ontario said that they were impacted by services being moved online and being unable to access them. The inability to access transportation to and from locations was identified as another impact of the pandemic by over one in five respondents in Quebec (24%), Ontario (23%), and British Columbia and the Yukon (21%).

Half or more of respondents are aware of each of the pandemic emergency benefits. The Canada Emergency Response Benefit (CERB) had the largest proportion of respondents who applied (54%), followed by the Canada Recovery Benefit (CRB) (31%). Fewer than one-fifth applied for the Canada Recovery Sickness Benefit (CRSB; 17%), the Canada Recovery Caregiving Benefit (CRCB; 14%) or the Canada Emergency Student Benefit (CESB; 11%). With all the benefits except CERB, there were similar proportions of respondents who were unaware of them as those who were aware but who did not apply for them. In contrast, there were significantly more respondents who were aware of the CERB but did not apply for it (27%) than those who were unaware of the benefit (11%).

Exhibit C8: Q42-46. For each of the following COVID-19 pandemic emergency benefits, please indicate whether you applied for it, did not apply for it but were aware of it, or if you were unaware of it entirely.

Base: All respondents (n=1,742).

Qualitative insights

Many had accessed COVID-19 benefits and felt the application process was extremely easy and efficient. However, the emergency benefits regularly conjured personal experiences or stories of individuals who knowingly or unknowingly claimed benefits for which they were not entitled and now were required to pay them back. While the impression was not unanimous, many believed that the CRA or the Government of Canada (often it was unclear at which doorstep this responsibility lied) should not have made it so easy for individuals to put themselves in this significant financial burden.

A handful of participants in the on-reserve groups noted that these benefits had a negative impact in their communities. Their impression was that these benefits provided more income to individuals than they would normally receive, and that the income was used to fuel substance-use disorders.

"It was actually one of the easiest things I've applied for." – Ontario, On-reserve

"I thought it was very vague as to who could apply and who couldn't at first. Once they formalized the application, it was a little more clear. There was a lot of confusion and there are a lot of people who have to pay back." – Atlantic Canada, Remote

Canada Emergency Response Benefit

Fewer respondents who are Métis applied for the CERB (48%), though most who did not were aware of it (35%).

Exhibit C9: Q42. For each of the following COVID-19 pandemic emergency benefits, please indicate whether you applied for it, did not apply for it but were aware of it, or if you were unaware of it entirely. Canada Emergency Response Benefit.

Base: All respondents (n=1,742).

Other demographic differences:

• Uptake of CERB is lower among respondents who have a reported household income of $80,000 or higher (33%).
• Respondents living in Atlantic Canada and Quebec were the most likely to say that they were unaware of CERB (20% and 15% respectively).

Canada Recovery Benefit

Respondents who are Métis were not more likely to have applied for the CRB, though a greater proportion were aware of the benefit but did not apply (38%) compared to respondents who are First Nations (28%) or Inuk/Inuit (28%). That also resulted in fewer who were unaware of the benefit (21%) compared to respondents who are First Nations (28%) or Inuk/Inuit (27%). Compared to those who are not self-employed, fewer self-employed respondents were aware of CRB but did not apply for it (16% versus 32%).

Exhibit C10: Q44. For each of the following COVID-19 pandemic emergency benefits, please indicate whether you applied for it, did not apply for it but were aware of it, or if you were unaware of it entirely. Canada Recovery Benefit.

Base: All respondents (n=1,742).

Other demographic differences:

• Uptake of CRB is lower among respondents who have a reported household income of $80,000 or higher (23%).
• Over a quarter of respondents living in Manitoba and Saskatchewan (27%), Alberta, Nunavut and the Northwest Territories (32%), and British Columbia and the Yukon (33%), reported that they were unaware of the CRB.
• Respondents who filed their taxes online were more likely to say that they applied for the CRB than those who filed by mail (34% compared with 22%).

Canada Recovery Sickness Benefit

Nearly twice as many respondents who are Inuk/Inuit applied for the CRSB (30%) as those who are First Nations (16%) or Métis (17%). Those who live on-reserve were also more likely to have applied for the CRSB (23%) as those who live off-reserve (14%). Awareness of CRSB was lower among those who live off-reserve (41% say they were unaware of it), compared to those who live on-reserve (33%).

Exhibit C11: Q45. For each of the following COVID-19 pandemic emergency benefits, please indicate whether you applied for it, did not apply for it but were aware of it, or if you were unaware of it entirely. Canada Recovery Sickness Benefit.

Base: All respondents (n=1,742).

Other demographic differences:

• Two in five respondents living in Manitoba and Saskatchewan (41%), Alberta, Nunavut and the Northwest Territories (42%), and British Columbia and the Yukon (40%), reported that they were unaware of the CRSB.

Canada Recovery Caregiving Benefit

Awareness of the CRCB is lower among respondents who are First Nations, with 41% who say they were unaware of the benefit, compared to one-third of those who are Métis (33%) or Inuk/Inuit (32%). When it comes to location of residence, those who live on-reserve are twice as likely to have applied for the CRCB (20%) as those who live off-reserve (11%).

Exhibit C12: Q46. For each of the following COVID-19 pandemic emergency benefits, please indicate whether you applied for it, did not apply for it but were aware of it, or if you were unaware of it entirely. Canada Recovery Caregiving Benefit.

Base: All respondents (n=1,742).

Other demographic differences:

• Awareness of the CRCB is correlated with income. Households with income of $80,000 or higher have the highest reported awareness (27% unaware), while households with income under $40,000 have the lowest awareness levels (41% unaware). Over one-third (36%) of respondents with household income between $40,000 and $80,000 say they were unaware of the CRCB.
• Two in five respondents living in Manitoba and Saskatchewan (42%), Alberta, Nunavut and the Northwest Territories (45%), and British Columbia and the Yukon (42%), reported that they were unaware of the CRCB.

Canada Emergency Student Benefit

While uptake of the CESB was low among the target groups, those who live on-reserve and those who are not self-employed are more likely to have applied for it (13% and 11%, respectively).

Exhibit C13: Q43. For each of the following COVID-19 pandemic emergency benefits, please indicate whether you applied for it, did not apply for it but were aware of it, or if you were unaware of it entirely. Canada Emergency Student Benefit.

Base: All respondents (n=1,742).

There are no other demographic differences.

To understand the impact the perception of personal qualification had on uptake of the emergency benefits, respondents who were aware of an emergency benefit but did not apply for it were asked if they believe they would have qualified for it. One-fifth or fewer of respondents believe they would have qualified for the pandemic benefit if they had applied for it.

Due to the limited sample size for this question, any differences by Indigenous identity, location of residence, or employment status are not statistically significant.

Exhibit C14: Q47. As far as you know, would you have qualified for any of the following?

Base: Those aware of the pandemic benefit but did not apply for it (n=469-695).

*Caution should be exercised when interpreting the results due to the small sample size.

Other demographic differences:

• Respondents under the age of 55 years are more likely than those 55 years and older to believe they would have qualified for each of the COVID-19 benefits for which they were aware but did not apply.

Respondents' reasons for not applying for the emergency benefits were similar for each of the benefits tested.

One in ten respondents (10%) say they did not apply for the CERB because they did not want to owe the government money. The remaining respondents say they did not need it (8%), were working (8%), or did not think they would qualify (7%).

Exhibit C15: Q48. Is there a particular reason why you did not apply for the following benefits? Canada Emergency Response Benefit.

Base: Those who say they would have qualified for the pandemic benefit if they had applied for it (n=105).

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

As with the CERB, those who did not apply for the CESB most commonly believed they did not need it (8%) or would not qualify (8%). Slightly fewer said that they were not aware of it at the time (5%), felt the process was too complicated (3%), or received other benefits instead (3%).

Exhibit C16: Q48. Is there a particular reason why you did not apply for the following benefits? Canada Emergency Student Benefit. Base: Those who say they would have qualified for the pandemic benefit if they had applied for it (n=58).

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

One in ten respondents (9%) say they did not apply for the CRB because they did not need it. The remaining respondents who offered a reason say they were working (6%) or did not think they would qualify (5%). Four percent (4%) felt the process was too complicated or had heard bad stories about the CRB and did not trust it (3%).

Exhibit C17: Q48. Is there a particular reason why you did not apply for the following benefits? Canada Recovery Benefit.

Base: Those who say they would have qualified for the pandemic benefit if they had applied for it (n=108).

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

The most common reasons respondents did not apply for the CRSB were that they did not get sick (8%), did not think they would qualify (8%), or felt they did not need it (6%). Slightly fewer said they applied for it but never heard back or felt the process was too complicated (4% each).

Exhibit C18: Q48. Is there a particular reason why you did not apply for the following benefits? Canada Recovery Sickness Benefit.

Base: Those who say they would have qualified for the pandemic benefit if they had applied for it (n=79).

*Caution should be exercised when interpreting the results due to the small sample size.

There are no other demographic differences.

Among the respondents who did not apply for the CRCB, the most common reason was not needing it (11%). Significantly fewer did not trust it or heard bad stories (5%), did not know how to apply (4%), or did not want to owe the government money (4%).

Exhibit C19: Q48. Is there a particular reason why you did not apply for the following benefits? Canada Recovery Caregiving Benefit.

Base: Those who say they would have qualified for the pandemic benefit if they had applied for it (n=77).