2023-2024 CRA Annual Corporate Research – Quantitative Phase

Final Report

Prepared for the Canada Revenue Agency

Supplier name: Quorus Consulting Group Inc.
Contract #: CW2333540
Contract Amount (incl. HST): $174,047.12
Award date: October 10, 2023
Delivery date: March 2024

Registration number: POR 063-23

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

Ce rapport est aussi disponible en français.

Copyright

2023-2024 CRA Annual Corporate Research – Quantitative Phase

Final Report

Prepared for the Canada Revenue Agency
Supplier name: Quorus Consulting Group Inc.
March 2024

This public opinion research report presents the results of a quantitative study conducted by Quorus Consulting Group Inc. on behalf of the Canada Revenue Agency. The quantitative study was conducted through two data collection phases, a telephone survey with the general public administered between November 9 and December 21, 2023, and an online survey with small and medium sized businesses as well as tax intermediaries administered between November 10, 2023, and January 11, 2024.

Cette publication est aussi disponible en français sous le titre : Recherche d’entreprise annuelle de l’ARC de 2023-2024 – Quantitative.

This publication may be reproduced for non-commercial purposes only. Prior written permission must be obtained from the Canada Revenue Agency.

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

101 Colonel By Drive
Ottawa, Ontario K1A 0K2
Canada

Catalogue Number: Rv4-126/2024E-PDF

International Standard Book Number (ISBN): 978-0-660-70979-6

Related publications (registration number:)

Catalogue Number: Rv4-126/2024F-PDF (Final report, French)

ISBN: 978-0-660-70980-2

© His Majesty the King in Right of Canada, as represented by the Minister of the Canada Revenue Agency, 2024

Table of Contents

• Executive Summary
  • Research Purpose and Objectives
  • Target Populations
  • Research Methodology
  • Key Findings
• Detailed Results
  • Research Purpose and Objectives
  • Target Populations
• Quantitative Research Findings
  • Perceptions of the CRA
    • General population
    • Trust in the CRA
    • Helpfulness of the CRA
    • Impact of a rising cost of living
    • Information and privacy
    • Equality and equity
    • Openness and transparency
    • Small and medium enterprises (SMEs)
    • Trust in the CRA
    • Helpfulness of the CRA
    • Handling business information
    • Equality and equity
    • Openness and transparency
    • Tax intermediaries (TIs)
    • Trust in the CRA
    • Helpfulness of the CRA
    • Information and privacy
    • Equality and equity
    • Openness and transparency
  • Tax filing
    • General population
    • Small / medium enterprises (SMEs)
    • Tax intermediaries (TIs)
  • Interaction with the CRA
    • General population
    • Interaction within the last 12 months
    • Reason for interaction
    • Service satisfaction
    • Small / medium enterprises (SMEs)
    • Interaction within the last 12 months
    • Reason for most recent interaction
    • Service satisfaction
    • Tax intermediaries (TIs)
    • Interaction within the last 12 months
    • Reason for most recent interaction
    • Service satisfaction
  • Service delivery
    • General population
    • Service statements
    • Registered for online services
    • Small / medium enterprises (SMEs)
    • Confidence without external assistance
    • Contact preferences when dealing with the CRA
    • Confidence resolving a tax disagreement
    • Service statements
    • Registered for online services
    • Business tax processes
    • Use of and satisfaction with tax-related information on Canada.ca
    • Tax filing burden
    • Tax intermediaries (TIs)
    • Contact preferences when dealing with the CRA
    • Confidence resolving a tax disagreement
    • Service statements
    • Registered for online services
    • Use of and satisfaction with tax-related information on Canada.ca
    • Tax filing burden
  • Attitudes towards tax compliance
    • General population
    • Fairness
    • Catching tax cheaters
    • Perceptions of tax cheating
    • Severity of tax avoidance and cheating
    • Small / medium enterprises (SMEs)
    • Fairness
    • Catching tax cheats
    • Perceptions of tax cheating
    • Severity of tax avoidance and cheating
    • Tax intermediaries (TIs)
    • Taxes and services received
    • Catching tax cheats
    • Severity of tax avoidance and cheating
  • Key drivers of CRA performance ratings
    • General population
    • Small / medium enterprises (SMEs)
    • Tax intermediaries (TIs)
    • Impact on trust
    • General population
    • Small and medium enterprises (SMEs) / tax intermediaries (TIs)
  • Respondent profile
    • General population
    • Small / medium enterprises (SMEs)
    • Tax intermediaries (TIs)
  • Research Methodology
  • Appendices
    • General Population Questionnaire
    • SMEs / TIs Questionnaire

Executive Summary

Quorus Consulting Group Inc.
Contract Number: CW2333540
POR Registration Number: 063-23
Contract Award Date: October 10, 2023
Contracted Cost: $174,047.12

Research Purpose and Objectives

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

For 2024, specific objectives of the quantitative component of the research included:

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

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

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

Target Populations

There were three target audiences:

• Individual taxpayers: Those aged 18 and over who have resided in Canada for a minimum of one year.
• Small and medium-sized businesses (SMEs): Businesses of less than 100 employees [1]. Participants included business decision-makers or individuals involved in decisions related to the business tax matters, payroll, GST/HST preparation, or bookkeeping. Acceptable job titles included:
  • President/CEO/Owner
  • CFO/Comptroller
  • Accountant
  • Payroll Manager/Officer
  • Manager
  • Bookkeeper
  • Financial Officer
• Tax Intermediaries (TIs): Those who work with small and medium size business clients on tax-related or payroll matters.

Research Methodology

Two data collection modes were used to complete this research:

• A telephone survey entailing a random sample of 2,400 adult Canadians 18 years of age or older was conducted from November 9, 2023, to December 21, 2023. The specific target audience was individual taxpayers aged 18 and over who have resided in Canada for a minimum of one year (operationalized in this research as being a sampling of adult Canadians who almost universally have resided in Canada for a minimum of one year). Quotas were established by region, age and gender to ensure a representative sampling. The survey took 16 minutes on average to complete. A sample of 2,400 respondents engenders an overall margin of error of +/- 2.0 percentage points, 19 in 20 times. As this is a probability sampling conducted via a randomized data collection approach, the survey results are projectable to the overall Canadian adult population. The results for subgroups have a larger margin of sampling error than for the overall sample because of their smaller sample sizes.
• An online survey of 770 small and medium-sized businesses and 810 tax intermediaries was conducted from November 10, 2023, to January 11, 2024. Data collection quotas were established by region to ensure a representative sampling. The survey required 9 minutes on average to complete. As surveying small and medium-sized businesses as well as Tax Intermediaries were non-probability sampling endeavours conducted via the usage of a commercially available online panel of business respondents, the results of this survey are not statistically projectable to the target population because the sampling method used does not ensure that the sample represents the target population with a known margin of sampling error. Reported percentages are not generalizable to any group other than the sample studied, and therefore no formal statistical inferences can be drawn between the sample results and the broader target population it may be intended to reflect.

Key Findings

Perceptions of the CRA

Overall perceptions

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

• More than 1 in 10 general population respondents (14%) rated the overall performance as good (scores of 8 – 10), while nearly 3 in 5 (55%) provided neutral scores (scores of 4 – 7), resulting in an average score of 4.9.
• More than a third of SME respondents (36%) rated the overall performance as good [2], with a similar proportion (42%) providing neutral scores, resulting in an average score of 6.0.
• Nearly a quarter of TI respondents (23%) rated the overall performance as good, while more than half (55%) provided neutral scores, resulting in an average score of 5.6.

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

• Roughly a quarter of general population respondents (26%) rated the CRA's performance as good (scores of 8 – 10), while more than half (57%) provided neutral scores (scores of 4 – 7), resulting in an average score of 6.0. These ratings were primarily driven by a lack of issues in dealing with the CRA (22%), followed by general room for improvement (11%), responsiveness when being contacted (10%), a general dislike of paying taxes (8%), and experiencing problems with the CRA (7%).
• More than two-fifths of SME respondents (43%) rated the CRA's performance as good, while a similar proportion (41%) provided neutral scores, resulting in an average score of 6.6. These ratings were primarily driven by experience with customer service (good customer service – 32%; poor customer service – 27%), poor performance overall (13%) and quality or functionality of the CRA's website (8%).
• Nearly a third of TI respondents (29%) rated the CRA's performance as good, while more than half (52%) provided neutral scores, resulting in an average score of 5.9. TI ratings were primarily driven by experience with customer service (poor customer service – 29%; good customer service – 28%), general inefficiency (14%), and slow service (11%).

Trust in the CRA

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

• More than 2 in 5 Canadians (44%) expressed trust in the CRA (scores of 6 – 7), while slightly more (46%) provided a neutral score (scores of 3 – 5), resulting an average score of 5.0/7 (or 7.1 when converted to a 10-point score).
• More than 2 in 5 Canadian SME respondents (41%) expressed trust in the CRA, while nearly half (47%) provided a neutral score, resulting in an average score of 4.8/7 (or 6.9/10).
• Nearly a third of Canadian TI respondents (31%) expressed trust in the CRA, while nearly 3 in 5 (56%) provided a neutral score, resulting in an average score of 4.6/7 (or 6.6/10).

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

• More than half of general population respondents strongly agreed (scores of 8 – 10) that people at the CRA are trustworthy (52%), while slightly fewer strongly agreed that the people at the CRA are capable of doing their job well (46%). More than 2 in 5 respondents further strongly agreed that the CRA is working for the benefit of all Canadians (42%) or does what is right (42%).
• Half of Canadian SME respondents strongly agreed that people at the CRA are trustworthy (51%), and that the people at the CRA are capable of doing their job well (51%). Slightly fewer strongly agreed that the CRA is working for the benefit of all Canadians (47%) and does what is right (44%).
• Roughly two-fifths of TIs strongly agreed that people at the CRA are trustworthy (41%) and that the CRA does what is right (39%). Slightly fewer strongly agreed that the people at the CRA are capable of doing their job well (37%) and that the CRA is working for the benefit of all Canadians (36%).

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

• When evaluating overall trust index scores, more than a third of general population respondents (35%) had high trust index scores (scores of 8 – 10), and 52% had mid-range index scores (scores of 4 – 7), resulting in an average index score of 6.7.
• High trust index scores were the most common among SME respondents (42%) with many also (41%) obtaining mid-range scores, resulting in an overall average index score of 6.7.
• Nearly a third of Canadian TIs had a high trust index score (30%), with more than half of remaining TIs having mid-range index scores (52%), resulting in an average index score of 6.3.
• The combined Trust Index Score for all three audiences is 6.6.

Helpfulness of the CRA

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

• Just under half of general population respondents strongly agreed (scores of 8 – 10) that the CRA makes the process of filing taxes easy (45%), while fewer agreed that the CRA is generally helpful (39%).
• Nearly 3 in 5 SME respondents strongly agreed that the CRA processes their business' tax returns in a timely manner (59%), while 55% agreed that information arrives in time for their business. Roughly half felt the CRA provides enough information to meet their business tax obligations (51%), the CRA makes the process of filing their business taxes easy (48%), and that the CRA is generally helpful (46%). Slightly fewer agreed that the CRA works hard at helping Canadians with their tax matters (44%).
• More than two-fifths of TIs strongly agreed that the CRA processes their clients' tax returns in a timely manner (42%), while slightly fewer agreed that the CRA provides adequate information to meet clients' tax obligations (40%), that the CRA is helpful (40%), and makes the process of filing business taxes easy (40%). More than a third of TIs agreed that information from the CRA arrives on time for clients (39%), and that the CRA works hard at helping Canadians (35%).

Impact of a rising cost of living

Using the same scale of 1 to 10, with 1 being completely disagree and 10 being completely agree, general population respondents were asked the extent to which they agree that the rise in cost of living was having a negative impact on their household finances.

Most strongly agreed (scores of 8 – 10) that their household finances were being negatively impacted (73%), while 22% provided a neutral score (scores of 4 – 7), resulting in average score of 8.3. In contrast, very few (7%) said that their household finances were not impacted by the rising cost of living.

Access to information and privacy

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

• Nearly 3 in 5 general population respondents strongly agreed (scores of 8 – 10) that they trust the CRA to handle their personal information (57%), while nearly a third of respondents (31%) provided a neutral score (scores of 4 – 7), resulting in an average score of 7.2.
• Nearly 3 in 5 Canadian SMEs rated the CRA an 8 or more when it comes to trusting the CRA to handle their business information (56%), while 31% of respondents provided a neutral score, resulting in an average score of 7.2.
• Agreement was lower among the TIs, with 45% reporting a high level of agreement when it comes to trusting the CRA with access to their business clients' information and 39% providing a neutral score, resulting in an average score of 6.8.

Equality and equity

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

• More than three quarters of general population respondents (76%) strongly agreed (scores of 8 – 10) that those found guilty of tax cheating should face equal penalties, no matter who they are. Fewer agreed that the CRA assumes taxpayers report their taxes accurately (63%) or provides equal treatment for everyone (37%). Canadians were slightly more inclined to favourably rate their perceptions of fair treatment from the CRA when specifically referring to their interactions (41%) compared to a general sentiment that the CRA treats taxpayers fairly (38%).
• More than two-thirds of SME respondents strongly agreed that those found guilty of tax cheating should face equal penalties (69%), while 57% agreed that the CRA assumes taxpayers report their taxes accurately. More than two-fifths of respondents agreed that the CRA treats everyone the same (42%). Canadian SMEs were slightly more inclined to agree that the CRA treats taxpayers fairly from a general perspective (45%) compared to when specifically referring to their interactions (41%).
• Roughly 3 in 5 tax intermediaries surveyed (60%) strongly agreed that those found guilty of tax cheating should face equal penalties. More than two-fifths agreed that the CRA assumes taxpayers report their taxes accurately (44%), with agreement that the CRA provides equal treatment for everyone scoring lowest (32%). Canadian TIs were slightly more inclined to agree that the CRA treats taxpayers fairly from a general perspective (39%) compared to when specifically referring to fair treatment in regards to their interactions (36%).

Openness and transparency

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

• More than half of respondents (56%) strongly agreed (scores of 8 – 10) that the CRA holds itself accountable for the written information it provides, while nearly half agreed that the CRA supports making government products and client service accessible for everyone (48%). The proportion who agreed that the CRA is transparent with how it pursues those who might owe taxes was much lower in comparison, with only 19% providing a rating of 8-10.
• More than half of SME respondents strongly agreed that the CRA supports making government products and client service accessible for everyone (53%), while slightly fewer agreed that the CRA holds itself accountable for the written information it provides (49%). Roughly a third of respondents (36%) agreed that the CRA is transparent with how it pursues those who might owe taxes.
• Roughly two-fifths of surveyed tax intermediaries strongly agreed that the CRA is making government products and client service accessible for everyone (40%), and holding itself accountable for the written information it provides (38%). Nearly a third (30%) agreed that the CRA is transparent with how it pursues those who might owe taxes.

Tax filing

More than 9 in 10 general population respondents (93%) indicated that they had sent in a personal income tax return in the past year. Two-thirds of tax filers (68%) had received assistance preparing their income tax return, including 81% among this subset who sought help from a professional tax preparer or an accountant and 19% who turned to friends or family members for assistance. Most tax filers (83%) filed their income tax return online, while 10% filed via mail.

Canadian SMEs were asked to describe their approach to filing their business income taxes, more specifically whether they utilized internal or external services throughout the filing process. A plurality (40%) used external services exclusively while 34% relied exclusively on internal resources. The remaining 25% used a combination of both.

When it comes to tax planning more specifically, 37% used in-house resources exclusively, 36% used external services exclusively while 23% used a combination of both.

Using a scale of 1 to 10, with 1 being completely dissatisfied and 10 being completely satisfied, SMEs were asked to score their satisfaction with the CRA based on their latest tax filling experience. A majority (63%) provided a high level of satisfaction (scores of 8 to 10), while 29% provided a moderate score (scores of 4 to 7), resulting in an average overall satisfaction score of 7.6.

Using the same scale, TIs were also asked to provide an overall satisfaction score based on their latest tax filling experience. Nearly half of TIs provided a high level of satisfaction (47%), while 43% provided a moderate score, resulting in an average overall satisfaction score of 7.0.

Interaction with CRA

Interaction within the last 12 months

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

• A minority of general population respondents (39%) had interacted with the CRA in the past 12 months.
• Nearly 3 in 5 businesses (57%) had had some form of interaction with the CRA in the last 12 months.
• Slightly more TIs (64%) had interacted with the CRA.

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

• Most general population respondents had interacted with the CRA over the phone (48%), 23% through the My Account portal, and 14% interacted via mail. Nearly 1 in 10 reported that their most recent interaction with the CRA occurred through the tax pages of the Canada.ca website (8%).
• A third of SME respondents had contact with the CRA through the My Business Account portal (33%), or over the phone (32%), while 20% communicated through the tax pages of the Canada.ca website.
• More than half of TIs (51%) indicated using the phone, 17% interacted through the pages of the Canada.ca website and 16% through the Represent a Client portal.

Purpose of interaction

The reasons for their most recent interaction with the CRA were quite mixed across all three target audiences:

• Among those in the general public, 39% of their most recent interactions were primarily related to personal income tax (e.g., filing taxes, getting a refund, making a payment, submitting documents CRA had requested, etc.). Additional purposes included obtaining general information outside of filing taxes (20%), information relating to other benefits (16%), their My Account service (15%), clarifications surrounding information sent by the CRA (15%), or an attempt to resolve an audit, dispute, or review with the CRA (12%).
• Results among Canadian businesses were mixed, with more than a third of respondents citing information related to their My Business Account service (35%), while 30% of recent interactions were related to business taxes. Nearly a quarter cited GST/HST, or clarification for information sent by the CRA (24% respectively) as reasons for their most recent interaction.
• Among tax intermediaries, just over a quarter said that their most recent interaction with the CRA involved business taxes, or their client's personal taxes (both 27% respectively). Nearly as many contacted the CRA regarding their Represent a Client account (25%), or for clarifications for information sent by the CRA (21%). Fewer cited general information, or were attempting to resolve an audit, dispute, or review with the CRA (17% respectively).
  • When it comes to their most recent interaction, TIs were most commonly representing an individual (49%), followed closely by a business (44%), while fewer represented an estate or trust (4%).

Service satisfaction

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

• Roughly three quarters of general population respondents expressed a high level of agreement (scores of 8 – 10) that the CRA representative was professional (77%) or courteous (74%), while fewer (62%) felt that the CRA representative took the time to understand their situation. When it comes to the information they received, 67% agreed it was accurate, 64% felt it was complete, and 60% said it was easy to understand. Agreement was slightly lower when it came to the timeliness of service (53%) and ease of access (46%).
• Roughly two-thirds of SMEs strongly agreed that the CRA representative they dealt with was professional (65%), or courteous (65%) while 55% agreed the representative took time to understand their situation. Roughly two-thirds agreed that the information they were given was accurate (67%), complete (64%), and easy to understand (61%). Slightly fewer agreed that the CRA's service was timely (59%), and easy to access (59%).
• Roughly two-thirds of tax intermediaries strongly agreed that the CRA representative was professional and courteous (65% respectively), while fewer agreed that the representative took time to understand their situation (56%). A slight majority agreed that the information given was accurate (54%), complete (53%), and easy to understand (52%). Nearly half agreed that the CRA's service was easy to access (47%) and that the service was timely (45%).

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

• Nearly 3 in 5 Canadian adults (56%) had high service satisfaction index scores (scores of 8 – 10), while 35% had moderate scores (scores of 4 – 7), resulting in an average index score of 7.5.
• Nearly 3 in 5 SMEs (58%) had a service satisfaction index score ranging between 8-10, while nearly a third fell into the moderate score range (32%), resulting in an average index score of 7.6.
• More than 2 in 5 TIs (42%) had high service satisfaction index scores while 47% had moderate scores, resulting in an average score of 7.0.
• The overall SSI score is 7.4.

Most SMEs (82%) and tax intermediaries (78%) who had contacted the CRA themselves in the past year felt the CRA had successfully met their needs during their most recent contact.

When comparing customer service at the CRA to that of financial institutions, 48% of SMEs and 50% of TIs rated these as being about the same. SMEs and TIs were also similarly likely to view CRA's service more favourably (29% of SMEs felt the CRA provided better service, while 25% of TIs felt the same).

Service delivery

Confidence without external assistance

Canadian businesses who utilized an outside tax preparation service were asked to provide their level of confidence in their business' ability to handle their taxes without outside help. Respondents provided their level of confidence on a scale of 1 to 10, with 1 being not at all confident and 10 being extremely confident. More than 2 in 5 SMEs (42%) expressed a high level of confidence (scores of 8 – 10), while 32% expressed a moderate level of confidence (scores of 4 – 7), resulting in an average confidence score of 6.0.

Contact preferences when dealing with the CRA

Both SMEs and TIs were asked to describe their preferred means of receiving service or information when they require basic information from the CRA. The top two methods for both target audiences were visiting the tax pages of Canada.ca (39% among SMEs and 43% among TIs) and contacting the CRA by telephone (20% among SMEs and 19% among TIs).

When it comes to their preferred means of receiving service or information when they require clarification on information sent by the CRA, the telephone is by far the most preferred means for both target audiences: 36% among SMEs and 44% among TIs. Sending the CRA an email was a distant second among both SMEs (14%), and TIs (16%).

The telephone is again the strong favourite when respondents were asked to describe their preferred means of receiving service or information for assistance on a personal tax matter (38% among SMEs and 49% among TIs).

Confidence resolving a tax disagreement

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

• More than two-fifths of SMEs (44%) were quite confident (scores of 8 – 10), while a third (34%) were moderately confident (scores of 4 – 7), resulting in an average confidence score of 6.5.
• Among TIs, respondents were less likely to be quite confident (35%, ranked 8-10) as they were to be moderately confident (46%, ranked 4-7), resulting in an average confidence score of 6.2.

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

• Nearly half of SMEs (46%) were quite confident (scores of 8 – 10), while a third (35%) were moderately confident (scores of 4 – 7), resulting in an average confidence score of 6.7.
• More than a third of TIs (37%) were quite confident, while 47% were moderately confident, resulting in an average confidence score of 6.4.

Service delivery

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

• More than 4 in 5 general population respondents (81%) strongly agreed (scores of 8 – 10) that when contacting the CRA by telephone, they were able to get service in the official language of their choice. Less than half (48%) agreed that they know how to access the tax benefits and credits they are entitled to.
• Among the SMEs segment, 78% strongly agreed that when contacting the CRA by telephone, they were able to get service in the official language of their choice. More than half agreed that the CRA offers online services that meet their needs (53%), while slightly fewer agreed that they know how to access the tax benefits and credits their business is entitled to, or reported feeling well-informed about the services the CRA has to offer (46% respectively).
• Two-thirds of tax intermediaries (68%) strongly agreed that when contacting the CRA by telephone, they were able to get service in the official language of their choice. Roughly half (49%) agreed that they know how to access the tax benefits and credits their clients are entitled to, while 42% felt they were well-informed about the services the CRA has to offer. Another 40% felt the CRA offers online services that meet their needs.

Registered for online services

More than two-thirds of Canadians surveyed (69%) said that they are registered for CRA's My Account service. Among businesses, 73% reported being registered with the CRA's My Business Account service. Among TIs, 53% were registered with CRA's Represent a Client online service.

My Business Account portal subscribers whose most recent contact with the CRA took place over the phone were asked to describe why they chose this channel instead of through the secure tax portal. More than a quarter described needing access to information (27%), with 17% specifically citing the need for clarifications related to information received from the CRA was what prompted them to opt for a phone conversation. Roughly a fifth of SMEs (20%) cited issues accessing services online, while 18% described the convenience of engaging with the CRA over the phone.

Represent a Client portal users were asked a similar question. Nearly a third of these tax intermediaries (30%) described the convenience of a phone conversation for engaging with the CRA. Nearly a quarter (25%) described a need to access information, with 18% specifically mentioning the need for clarifications related to information that was received from the CRA. Security or privacy concerns were cited by more than a fifth of TIs whose contact took place over the phone (22%).

Business tax processes

Looking at who handles CRA correspondences, nearly two-thirds of SMEs (65%) reported being responsible for reading and dealing with any letters received from the CRA, while fewer (33%) personally read the letter and give it to their accountant or finance area to handle. Among those who would provide the letter to their accountant/finance area, 47% had dedicated employees to deal with the CRA on behalf of the organization.

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

Sizeable proportions among both the SME (77%) and TI (86%) segments had previously visited the Canada.ca website for tax-related information. Among website users, the following results were revealed:

• A slight majority of SME website users (52%) strongly agreed (scores of 8 – 10) that the website provided the information that was needed, 50% agreed that the information provided was easy to understand and 46% agreed that the information was easy to find.
• More than two-fifths of TI website users (43%) strongly agreed that the website provided the information that was needed. Slightly fewer agreed that the information provided was easy to understand (40%) and was easy to find (38%).

Tax filing burden

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

• More than two-fifths of SMEs (42%) strongly agreed (scores of 8 – 10) that they spent less time searching for information required to meet business tax obligations over the past year. Another two in five agreed that the CRA takes their needs into account when developing products and services (40%), and that new products and services are in line with the realities of conducting business (40%).
• More than a third of TIs strongly agreed that less time was spent searching for information required to meet business tax obligations over the past year (35%), that the CRA takes their needs into account when developing products and services (35%), and that those new products and services are in line with the realities of conducting business (34%).

Businesses and TIs were then asked to rate the level of burden they had experienced while meeting their business tax obligations (with 1 being not at all burdensome and 10 being extremely burdensome):

• Roughly two-fifths of SMEs (37%) expressed a high level of burden (scores of 8 – 10), while a similar proportion provided neutral scores between 4 and 7 (38%), resulting in an average burden score of 6.0.
• TIs were not as likely to rate fulfilling their tax obligations as burdensome, with less than a quarter (23%) expressing a high level of burden score, and 52% scoring between 4 and 7, resulting in an average burden score of 5.6.

Attitudes towards tax compliance

Fairness

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

• More than a third of general population respondents (39%) felt that they paid significantly too much compared to services received, 25% felt that they paid somewhat too much and 30% felt that they paid the right amount. Very few (4%) felt that they paid too little.
• Nearly a quarter of SMEs felt that they paid significantly too much (24%), while 38% felt they paid somewhat too much. On the other hand, 25% felt that they paid the right amount and 7% felt that they paid too little.
• A fifth of tax intermediaries felt that Canadian businesses paid significantly too much (20%), while 31% felt that they paid somewhat too much. Among the rest, 32% felt that they paid the right amount and 11% felt that they paid too little.

Catching tax cheaters

The following perceptions of tax cheating were explored:

• More than two-fifths of SME respondents (41%) felt that business tax cheating was quite common (scores of 8 – 10), while 38% felt it was moderately common (scores of 4 – 7), resulting in an average likelihood score of 6.9.
• More than a third of TI respondents (34%) felt that business tax cheating was quite common, while 45% felt it was moderately common, resulting in an average likelihood score of 6.5.

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

• Among SMEs, 42% felt that the CRA put forth the right amount of effort to reduce tax cheating. On the other hand, 27% felt that the CRA put too little effort versus less than one in ten (8%) who felt that the CRA put forth too much effort. Nearly a quarter (23%) were not sure or refused to answer.
• Among TIs, nearly half (45%) felt that the right amount of effort was made by the CRA to reduce tax cheating. As was the case with SMEs, more than a quarter instead felt the CRA was doing too little (32%) and 8% felt that the CRA put forth too much effort. Another 15% were not sure or refused to answer.

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

• Nearly a quarter of Canadian adults (24%) felt it was very likely (scores of 8 – 10) that the CRA would catch tax cheaters, while half (52%) provided a moderate score (scores of 4 – 7), resulting in an average likelihood score of 5.8.

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

• Nearly half of SME respondents (46%) provided a high likelihood score (scores of 8 – 10), while a third (34%) provided a moderate score (scores of 4 – 7), resulting in an average likelihood score of 6.9.
• Fewer TIs (27%) felt the CRA would be very likely to catch business tax cheats, while 55% provided a moderate score, resulting in an average likelihood score of 6.2.

Canadian businesses and TIs were asked how likely they would be to report a company that may be cheating on their taxes using a scale of 1 to 10, where 1 means not at likely and 10 means very likely:

• When presented with a situation where they suspected a business may be cheating on their taxes, 33% of SMEs said that they would be likely to report them (scores of 8 – 10). Results increased to 52% for cases when respondents knew for certain that the business was cheating.
• When presented with a situation where they suspected a business may be cheating on their taxes, 30% of TIs were likely to report them. This jumped to 46% when respondents were certain that the business was cheating.

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

• Nearly a third of general population respondents strongly agreed (scores of 8 – 10) that the CRA would never find out about income received in cash that is not declared (34%), while 23% agreed the CRA catches those who cheat on their taxes.
• More than two-fifths of businesses strongly agreed that the CRA catches those who cheat on their taxes (43%). A smaller proportion believed that the CRA would never find out about income received in cash that is not declared on business tax forms (36%).
• More than a third of TIs (35%) strongly agreed that the CRA catches those who cheat on their taxes. That said, 31% also strongly agreed that the CRA would never find out about income received in cash that is not declared on business tax forms.

Perceptions of tax cheating

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

• More than two-thirds of general population respondents (67%) strongly agreed (scores of 8 – 10) that income tax cheating reduces money available for essential services. Roughly a third strongly agreed that the CRA should publish a list of people found guilty of tax offences (36%), and that penalties are effective at discouraging future tax cheating (33%).
• More than two-thirds of businesses strongly agreed that businesses that are not paying tax on all income or are not collecting GST or HST have an unfair advantage over businesses that do (69%), and that businesses cheating on their income taxes reduces money available for essential services (68%). Nearly 3 in 5 (57%) agreed that it is acceptable for the CRA to use publicly available information (like social media) to catch tax cheating businesses.
• Strong agreement drops to just under half when asked whether penalties are effective at discouraging tax cheating, and that the CRA should publish a list of people found guilty of tax offences in court (46% for each respectively). More than a quarter (26%) agreed that it is OK for businesses not to declare income received in cash versus 53% who disagreed with this statement.

• Most TIs strongly agreed with half of the statements presented. More specifically, 60% strongly agreed that businesses cheating on their income taxes reduces money available for essential services, while 57% strongly agreed that businesses that are not paying tax on all income or are not collecting GST or HST have an unfair advantage over those that do. As well, 45% strongly agreed that it is acceptable for the CRA to use publicly available information to catch tax cheating businesses.

  Roughly 2 in 5 TI's strongly agreed that penalties are effective at discouraging tax cheating (39%), and that the CRA should publish a list of people found guilty of tax offences in court (35%). TIs were the least likely to agree that it is acceptable for businesses not to declare income received in cash (15%) – while nearly 3 in 5 fully disagreed with this type of activity (58%).

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

• Results reveal that 67% of general population respondents strongly agreed (score of 8 – 10) that rich people have an easier time tax cheating than middle class Canadians, and half (50%) strongly agreed that the CRA goes after middle class Canadians but turns a blind eye to rich taxpayers and corporations.

Severity of tax avoidance and cheating

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

• Roughly 4 in 5 respondents (80%) felt that filing false claims for tax benefit programs represented serious cheating (scores of 8 – 10). Nearly three quarters felt that not registering one's business (72%), not claiming foreign assets or income (71%) or receiving a charitable donation credit bigger than the amount donated (70%) represented serious cheating. Roughly two-thirds of respondents felt the following were serious cheating: not claiming money made from a room or house rental through an online rental website or working and being paid in cash to avoid income taxes (63% respectively).

  Nearly 3 in 5 Canadians felt that under-reporting cash income (61%) or making a profit from buying or selling cryptocurrency without declaring it (59%) represented serious tax cheating. Far fewer (40%) felt that getting a 'deal' on home or car repairs by paying cash represented serious cheating.

• A strong majority of businesses (84%) felt that filing false claims for tax benefit programs represented serious cheating, while 73% felt that not claiming foreign assets or income was equally serious. Roughly two-thirds of respondents considered the following serious cheating: paying employees in cash to avoid payroll taxes (69%), under-reporting cash income (66%), receiving a charitable donation credit that was bigger than the donation (66%), making a profit from buying or selling cryptocurrency without declaring it (65%), and over-claiming expenses (65%).

  Furthermore, roughly 3 in 5 of SMEs considered the following activities serious cheating: not claiming money from room or house rentals using online websites (62%), and not registering one's business (59%). Less than half (47%) felt that not claiming gifts received by influencers on social media was serious tax cheating.

• Among tax intermediaries, the biggest perceived tax offences of those presented included filing false claims for tax benefit programs (72%) and not claiming foreign assets or income (61%). More than half considered the following activities serious cheating: being paid in cash to avoid income taxes (57%), not registering one's business (56%), under-reporting cash income (55%), not claiming money from room or house rentals using online websites (53%), and over-claiming expenses (51%).

  Roughly half felt that promoting a charitable donation program where the tax credits exceed the amount donated (50%), as well as making a profit from buying or selling cryptocurrency without declaring (49%) were serious forms of cheating. Far fewer, although still a noteworthy proportion, felt that getting a 'deal' on home or car repairs by paying cash (37%) and not claiming gifts received by influencers on social media (34%) were serious forms of tax cheating.

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

• When asked if avoiding paying $1,000 in taxes was a serious form of tax cheating, 29% of SMEs felt that this represented serious tax cheating (scores of 8 – 10), while 35% provided scores of 5 or lower.

  Those who registered a score of 5 or lower were then asked to rate the seriousness if the amount was increased to $10,000. Nearly a fifth (17%) felt that this was serious tax cheating, while 50% again provided scores of 5 or lower.

  Among these last respondents, when presented with a scenario of avoiding paying $50,000 in taxes, 12% felt this represented serious tax cheating.

• More than a quarter of TIs (27%) felt that avoiding paying $1,000 in taxes represented serious tax cheating, while 34% provided scores of 5 or lower.

  Those who registered a score of 5 or lower were then asked to rate the seriousness if the amount was increased to $10,000. Given this scenario, 17% felt that this was serious tax cheating while 52% again provided scores of 5 or lower.

  These last respondents were then asked to rate the severity of avoiding paying $50,000 in taxes, which 9% felt was serious tax cheating.

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

• Many SME respondents (72%) felt that it was important (scores of 8 – 10) that the CRA recover unpaid taxes when people do not declare taxable foreign income or assets while another 61% felt that it was important for the CRA to recover unpaid taxes when people work under the table for cash.
• Fewer TIs felt that it was important that the CRA recover unpaid taxes both when people do not declare taxable foreign income or assets (59%) and when people work under the table for cash (51%).

Political Neutrality Certification

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

Specifically, the deliverables do not include information on electoral voting intentions, political party preferences, standings with the electorate or ratings of the performance of a political party or its leaders.

Signed:

March 21, 2024
Rick Nadeau, President
Quorus Consulting Group Inc.

Detailed Results

Research Purpose and Objectives

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

For 2024, specific objectives of the quantitative component of the research included:

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

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

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

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

Target Populations

There were three target audiences:

• Individual taxpayers: Those aged 18 and over who have resided in Canada for a minimum of one year.
• Small and medium-sized businesses (SMEs): Businesses of less than 100 employees [3]. Participants included the business decision-makers or individuals involved in decisions related to the business tax matters, payroll, GST/HST preparation, or bookkeeping. Acceptable job titles included:
  • President/CEO/Owner
  • CFO/Comptroller
  • Accountant
  • Payroll Manager/Officer
  • Manager
  • Bookkeeper
  • Financial Officer
• Tax Intermediaries (TIs): Those who work with small and medium size business clients on tax-related or payroll matters.

Quantitative Research Findings

Perceptions of the CRA

General population

Overall perceptions

Canadians were first asked to evaluate the overall performance of the Canadian government using a scale of 1 to 10, where 1 represented terrible and 10 was excellent. More than 1 in 10 respondents (14%) rated the overall performance as good (scores of 8 – 10), while a majority (55%) provided neutral scores (scores of 4 – 7). Nearly a third of Canadians (30%) described overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 4.9, representing a neutral score.

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

• The average performance score was particularly high in Quebec (5.6) compared to those living in Ontario (4.9), Atlantic Canada (4.9), British Columbia (4.9), Manitoba or Saskatchewan (4.4), or Alberta (4.1).
• Women provided higher average scores compared to men (5.3 vs 4.5).
• Canadians with a university education (5.3) provided higher scores compared to those with a high school (4.6), or trade school or college education (4.5).
• Students (5.6), those who were unemployed (5.1), retired Canadians (5.0), those working part-time (5.0), or full-time (4.9) were more likely to rate the government of Canada favourably compared to those who were self-employed (4.3).
• Those born outside of Canada scored higher on average compared to those born in Canada (5.5 vs 4.9).

Canadians were then asked to rank the CRA's overall performance on a scale of 1 to 10, where 1 represented terrible and 10 was excellent. More than a quarter of respondents (26%) rated the CRA's performance as good (scores of 8 – 10), while more than half (57%) provided neutral scores (scores of 4 – 7). More than 1 in 10 Canadians (13%) described overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 6.0 for Canadians, representing a neutral score.

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

• Those living Quebec (6.4) were significantly more likely to rate the CRA's performance positively compared to those living in Ontario (6.0), British Columbia (5.9), Manitoba or Saskatchewan (5.9), or Alberta (5.5).
• Women were more likely to rate the CRA favourably compared to men (6.2 vs 5.9).
• Those who do not identify as a person with a disability tended to score higher compared to who self-identify as such (6.1 vs 5.7).
• Retired Canadians were more likely to rate the CRA favourably compared to those working full-time (6.2 vs 5.9).
• Those born outside of Canada scored higher on average compared to those born in Canada (6.4 vs 5.9).
• Respondents who recently contacted the CRA online scored higher compared to those whose contact took place via mail (6.2 vs 5.5).
• Those who did not have recent interactions with the CRA provided higher average scores compared to those who did (6.1 vs 5.9).
• Canadians registered for the CRA's My Account service were more likely to provide favourable ratings compared to those who were not (6.3 vs 5.8).

Respondents were then asked to explain why they provided their rating. Overall ratings were primarily driven by a lack of issues in dealing with the CRA (22%), followed by general room for improvement (11%), responsiveness when being contacted (10%), a general dislike of paying taxes (8%), and experiencing problems with the CRA (7%).

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

• Those who provided good scores tended to have never encountered an issue in their dealings with the CRA (47%), had received good customer service (10%), and felt that the CRA provides regular payments or returns (8%).
• Canadians providing a neutral score more commonly cited a general sense that the CRA would always have room for improvement (14%). Those who provided a neutral score were the most likely to not provide a valid reason for their ranking (16%).
• Respondents who scored overall performance as poor tended to have a general dislike of paying taxes (22%), have distrust for the CRA (18%), received poor customer service (17%), have experienced difficulties contacting the CRA (16%), described unfair practices (15%), experienced general problems (13%), or poor problem resolution (9%).

Trust in the CRA

Respondents were asked to describe the overall extent to which they trust the CRA using a scale of 1 to 7, where 1 represented a total lack of trust and 7 was complete trust. Many Canadians (44%) expressed trust in the CRA (scores of 6 – 7), while slightly more (46%) provided a neutral score (scores of 3 – 5). In contrast, few Canadians were found to be distrustful of the CRA (9%). Overall, results generated a moderately high average score of 5.0/7 (or 7.1/10 when converted to a 10-point result).

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

• Average trust ratings were highest among adults living in Quebec (5.5) compared to those living in Atlantic Canada (5.1), Ontario (5.0), British Columbia (4.9), Manitoba or Saskatchewan (4.7), or Alberta (4.6).
• Respondents aged 65 years or older were also more likely to trust the CRA (5.4) compared to those 18 to 24 (4.9), 25 to 34 (4.8), 35 to 49 (4.9), and 50 to 64 (5.1).
• Women were more likely to provide higher trust ratings compared to men (5.1 vs 4.9).
• Respondents with a university education scored higher on average compared to those with a high school education (5.2 vs 4.8).
• Those who do not identify as a person with a disability tended to score higher compared to who self-identify as such (5.1 vs 4.8).
• Those who were retired (5.4) provided higher average scores compared to those working full-time (4.9), those who were unemployed (4.9), and those self-employed (4.8).
• Respondents born outside of Canada provided higher trust scores compared to those born in Canada (5.3 vs 5.0).

Canadians were asked the extent to which they agreed with a series of trust-related statements based on their perceptions of the CRA. They were asked to use a scale of 1 to 10, with 1 being completely disagree and 10 being completely agree.

More than half of Canadians (52%) strongly agreed (scores of 8 – 10) that people at the CRA were trustworthy, while slightly fewer agreed that the people at the CRA are capable of doing their job well (46%). More than 2 in 5 respondents felt that the CRA is working for the benefit of all Canadians (42%) and trust the CRA to do what is right (42%).

The highest average agreement score was noted for the statement "I feel that the people at the CRA are trustworthy" (7.1), while the lowest average rating was for whether respondents trust the CRA to do what is right (6.4). Overall, all trust metrics measured resulted in an average agreement score that was in the neutral range (between 4 – 7).

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

When evaluating overall trust index scores, 35% have a high trust index score (scores of 8 – 10), while 52% have a neutral trust index score (scores of 4 – 7). More than 1 in 10 respondents (12%) have a low-level trust index score (1 – 3). The trust index calculation resulted in an average trust index score of 6.7.

Notable subgroup comparisons across trust index scores include:

• Respondents living in Quebec (7.4) had a higher average trust index score compared to those living in Atlantic Canada (6.9), Ontario (6.7), British Columbia (6.5), Manitoba or Saskatchewan (6.5), or Alberta (6.0).
• Younger Canadians aged 18 to 24 (7.3) had an average trust index score that was greater than those 35 to 49 or 50 to 64 (6.6 respectively).
• Women were more likely to have a higher average trust index score compared to men (6.9 vs 6.6).
• Canadians with a university education (6.9) scored higher compared to those with a high school (6.5), or a trade school or college education (6.6).
• Those who do not identify as a person with a disability tended to score higher compared to those who self-identify as such (6.8 vs 6.4).
• Students provided higher average scores compared to those working full-time (7.4 vs 6.6).
• Respondents born outside of Canada scored higher compared to those born in Canada (7.2 vs 6.6).
• Canadians who ranked the overall performance of the CRA as good (scores of 8 – 10) (8.4) also tended to have higher average trust index scores compared to those who ranked overall performance as neutral (scores of 4 – 7) (6.7) or poor (scores of 1 – 3) (3.3).
• Respondents whose recent contact with the CRA took place online tended to provide higher scores compared to those whose contact took place via the mail (6.9 vs 6.2).

Helpfulness of the CRA

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

Not quite half agreed that the CRA makes the process of filing taxes easy (45%), while 39% strongly agreed that the CRA is helpful.

Additional subgroup differences include the following:

• Those who contacted the CRA online were more likely to provide higher scores for each helpfulness metric compared to those whose contact took place via mail:
  • The CRA makes the process of filing my taxes easy (6.7 vs 6.0)
  • The CRA is helpful (6.5 vs 5.4)
• Canadians living in Quebec rated the CRA more favourably on each helpfulness metric compared to those from other parts of the country:
  • The CRA makes the process of filing my taxes easy (7.2 QC vs 6.8 Atlantic region, 6.6 ON, 6.2 MB/SK, 5.9 AB, 6.4 BC)
  • The CRA is helpful (7.2 vs 6.4, 6.3, 6.2, 5.6, 6.3)
• Respondents born outside of Canada tended to provide higher scores on each metric compared to those born in Canada:
  • The CRA makes the process of filing my taxes easy (7.1 vs 6.5)
  • The CRA is helpful (7.0 vs 6.2)
• Women were more likely to agree with each metric compared to men:
  • The CRA makes the process of filing my taxes easy (6.8 vs 6.4)
  • The CRA is helpful (6.5 vs 6.3)
• Those who do not identify as a person with a disability were more likely to agree that the CRA makes the process of filing taxes easy compared to who self-identify as such (6.7 vs 6.1).
• Canadians with a household income of under $40,000 (6.6) or $40,000 to under $80,000 (6.6), were more likely to agree that the CRA is helpful compared to those earning $80,000 to under $150,000 (6.2).

Impact of a rising cost of living

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

Nearly three quarters of Canadians strongly agreed (scores of 8 – 10) that their household finances were being negatively impacted (73%). Another 19% said the impact on their finances has been moderate (scores of 4 – 7) while 7% said the impact has been relatively low (scores of 1 – 3). These rankings resulted in an average score of 8.3.

Notable subgroup findings include:

• No significant differences were observed across income groups.
• Those living in Atlantic Canada (8.5), Alberta (8.5), Manitoba or Saskatchewan (8.5), Ontario (8.3), or British Columbia (8.3) were more likely to agree inflation is impacting their finances compared to those living in Quebec (7.8)
• Canadians aged 18 to 24 (8.8), 25 to 34 (8.7), 35 to 49 (8.6), or 50 to 64 (8.2) were more likely to agree compared to those 65 years or older (7.4).
• Students (9.0) were more likely to agree compared to those working part-time (8.2), those who were self-employed (8.0), or retired (7.6).
• Those whose revenue source was their employer were more likely to agree compared to business owners or partners (8.6 vs 8.2).
• Canadians who rated the overall performance of the government as poor (scores of 1 – 3) (8.7) were more likely to agree compared to those who rated performance as neutral (scores of 4 – 7) (8.2), or good (scores of 8 – 10) (8.1).

Information and privacy

Using a scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, Canadians were asked to rate their level of trust in the CRA when it comes to handling their personal information appropriately.

Nearly 3 in 5 respondents had a high level of trust (57%, scores of 8 – 10) while 31% expressed moderate trust (scores of 4 – 7). In contrast, more than 1 in 10 (11%) expressed low levels of trust in the CRA handling personal information appropriately (scores of 1 – 3). These ratings resulted in an average agreement score of 7.2, representing a moderately high agreement score.

Across demographic groups, some interesting differences emerged:

• Respondents living in Quebec (7.8) once again rated the CRA more positively compared to those living in Ontario (7.2), British Columbia (7.2), Atlantic Canada (7.1), Manitoba or Saskatchewan (6.9), or Alberta (6.5).
• Canadians aged 18 to 24 years old (7.9) provided higher average scores compared to those 35 to 49 (7.1), 50 to 64 (7.0), or 65 years or older (7.2).
• Canadians with a university education (7.5) provided higher scores compared to those with a high school (6.9), or those with trade school or college education (7.1).
• Respondents born outside of Canada scored higher compared to those born in Canada (7.7 vs 7.1).
• Those working part-time provided higher average scores compared to those working full-time (7.7 vs 7.1).
• Canadians who rated the CRA's overall performance as good (scores of 8 to 10) (8.8), provided a higher average rating compared to those who rated overall performance as neutral (scores of 4 to 7) (7.2) or poor (scores of 1 to 3) (4.2).

Equality and equity

Canadians were asked the extent to which they agreed with a series of statements related to equality and equity based on their perceptions of the CRA. They were asked to use a scale of 1 to 10, with 1 being completely disagree and 10 being completely agree.

More than three quarters of respondents (76%) strongly agreed that those found guilty of tax cheating should face equal penalties no matter who they are. Nearly two-thirds (63%) further agreed that the CRA assumes taxpayers report their taxes accurately unless there is evidence to the contrary, while agreement was lowest when asked whether the CRA treats everyone the same (37%).

Canadians were slightly more inclined to favourably rate their perceptions of fair treatment from the CRA when specifically referring to their interactions (41%) compared to a general sentiment that the CRA treats taxpayers fairly (38%)[4].

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

• Respondents who rated the overall performance of the CRA as good (scores of 8 – 10) were more likely to agree that:
  • The CRA assumes taxpayers report their taxes accurately (8.6 vs 7.8 of those who rate the CRA between 4-7 and 6.1 of those who rate the CRA between 1-3)
  • The CRA treats taxpayers fairly in their interactions (8.5 vs 6.5 and 3.2 respectively)
  • The CRA treats taxpayers fairly (8.1 vs 6.3 and 3.0 respectively)
  • The CRA treats everyone the same (7.8 vs 6.1 and 3.2)
• Quebecers were more likely to agree with the following statements compared to those in Atlantic Canada, Ontario, Manitoba or Saskatchewan, Alberta, or British Columbia:
  • The CRA treats everyone the same (7.0 vs 6.4, 6.0, 5.5, 5.4, 5.6)
  • The CRA treats taxpayers fairly (7.2 vs 6.2, 6.2, 6.1, 5.3, 6.1)
• Respondents who were born outside of Canada were more likely to agree that:
  • The CRA treats taxpayers fairly (6.9 vs 6.2 of those born in Canada)
  • The CRA treats everyone the same (6.6 vs 6.0)
• Canadians aged 18 to 24 years old were more likely to agree that the CRA treats taxpayers fairly in their interactions compared to those 50 to 64, or 65 years or older (6.4 respectively).

Openness and transparency

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

Roughly half strongly agreed (scores of 8 – 10) that the CRA holds itself accountable for the written information it provides (56%) and that the CRA supports making government products and client service accessible for everyone (48%). Fewer respondents (19%) strongly agreed that the CRA is transparent with how it pursues those who might owe taxes, while more than a quarter (28%) disagreed (scores of 1 – 3). Overall, each openness and transparency metric received an average agreement score that fell into the neutral range.

Additional subgroup analysis of these statements reveals the following:

• Respondents who were born outside of Canada tended to provide higher scores for the following statements compared to those born in Canada:
  • The CRA supports making products and service accessible (7.7 vs 6.9)
  • The CRA is transparent about pursuing those who might owe taxes (5.7 vs 4.9)
• Canadians living in Quebec (8.2) were more likely to agree the CRA holds itself accountable for written information compared to those living in Ontario (7.4), British Columbia (7.4), Atlantic Canada (7.2), Manitoba or Saskatchewan (7.0), or Alberta (6.7).
• Respondents with a household income of under $40,000 (7.5) provided higher average ratings for accessible government products and client service compared to those earning $80,000 to under $150,000, or $150,000 or more (6.9 respectively).
• As household income increased, the perception of public transparency decreased, as those earning under $40,000 (5.9), $40,000 to under $80,000 (5.2), or $80,000 to under $100,000 (5.0) were more likely to provide higher ratings on average compared to those earning $150,000 or more (4.3).
• Those with a high school education (5.5) were more likely to believe the CRA is transparent with the public compared to those with a trade school or college (4.9), or university education (5.0).
• Respondents aged 18 to 24 (6.0) or 25 to 34 (5.7) were more likely to provide a higher average score for transparency with the public compared to those aged 35 to 49, or 50 to 64 (4.7 respectively).
• Women were more likely than men to provide higher average scores for accountability (7.7 vs 7.3).

Small and medium enterprises (SMEs)

Overall perceptions

Small and medium enterprises (SMEs) were first asked to evaluate the overall performance of the Canadian government using a scale of 1 to 10, where 1 represented terrible and 10 was excellent. More than a third of respondents (36%) rated the overall performance as good (scores of 8 – 10), with a similar proportion (42%) providing neutral scores (scores of 4 – 7). Fewer, in contrast, described overall performance as poor (21%, scores of 1 – 3). These rankings resulted in an average score of 6.0, representing a neutral score.

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

• SME respondents that have been operating for 10 years or less tended to rate GoC performance higher than those operating for over 10 years (6.5 vs 5.4).
• Partnerships (6.4) and sole proprietors (6.0) provided higher average scores compared to incorporated businesses (5.3).
• SMEs in Quebec (6.7) British Columbia (6.3), Manitoba or Saskatchewan (6.2), Atlantic Canada (6.1), or Ontario (5.9) provided a higher average score compared to those living in Alberta (4.9).
• Respondents aged 35 to 49 (6.8) scored higher on average compared to those 25 to 34 (6.0), 50 to 64 (5.4), and those 65 years or older (5.4).
• Men provided higher average scores compared to women (6.3 vs 5.8).
• Indigenous SME respondents tended to score higher compared to non-Indigenous respondents (7.7 vs 5.9).
• Those with 5 to 99 employees scored higher on average compared to those with less than 5 employees (7.0 vs 5.4).

SMEs were then asked to provide an overall rating of the performance of the CRA on a scale of 1 to 10, where 1 represented terrible and 10 was excellent. More than 2 in 5 respondents (43%) rated the CRA's performance as good (scores of 8 – 10), while 41% provided neutral scores (scores of 4 – 7). More than 1 in 10 respondents (15%) described overall performance as poor (scores of 1 – 3). These ratings resulted in an average score of 6.6 for SMEs.

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

• SMEs that have been operating for 10 years or less tended to score higher than those operating for over 10 years (7.0 vs 6.0).
• Partnerships (6.8) and sole proprietors (6.6) provided higher average scores compared to incorporated businesses (6.1).
• Those with 5 to 99 employees scored higher on average compared to those with fewer employees (7.3 vs 6.1).
• Those who had interacted with the CRA online provided higher scores compared to those whose method of interaction was over the phone (7.2 vs 5.7).
• Those living in Quebec (7.0), British Columbia (6.9), Atlantic Canada (6.6), or Ontario (6.5) provided higher average scores compared to those living in Alberta (5.7).
• Men provided higher average scores compared to women (6.8 vs 6.3).
• Indigenous SME respondents tended to score higher compared to non-Indigenous respondents (8.2 vs 6.4).
• Respondents aged 35 to 49 (7.2) scored higher on average compared to those 25 to 34 (6.2), 50 to 64 (6.1), and those 65 years or older (6.2).

Respondents were then asked to explain their rating. Overall ratings were primarily driven by experience with customer service (good customer service – 32%; poor customer service – 27%), poor performance overall (13%) and quality or functionality of the CRA's website (8%).

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

• SMEs who provided good scores were more likely to say they have received good customer service (49%) and cited overall ease of use or simplicity (8%).
• SMEs providing a neutral score more commonly cited issues with the performance of the website (13%), while providing mixed customer service feedback (24% good, 36% poor).
• Respondents who scored overall performance as poor tended to have experienced poor customer service contacting the CRA (61%), efficiency issues (26%), or provided general negative mentions (24%).

Trust in the CRA

Respondents were asked to describe the overall extent to which they trust the CRA using a scale of 1 to 7, where 1 represented a complete lack of trust and 7 was complete trust. Among Canadian SMEs, 41% expressed a high level of trust in the CRA (scores of 6 – 7), while slightly more (47%) expressed moderate levels of trust (scores of 3 – 5). Roughly 1 in 10 expressed low levels of trust (11%), resulting in an overall neutral average score of 4.8/7 (or 6.9/10 when converted to a 10-point result).

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

• Those in business for 10 years or less were more likely to say they trust the CRA compared to those operating for 10 years or more (4.9 score on average vs 4.6).
• Partnerships expressed greater trust in the CRA compared to incorporated businesses (5.1 vs 4.5).
• Respondents living in Atlantic Canada (5.1), Quebec (5.0), British Columbia (4.9), Manitoba or Saskatchewan (4.9), or Ontario (4.7) provided higher average trust ratings compared to those living in Alberta (4.3).
• Indigenous respondents provided higher average scores compared to non-Indigenous respondents (5.5 vs 4.7).
• Respondents aged 35 to 49 (5.1) scored higher on average compared to those 25 to 34 (4.7), 50 to 64 (4.5), and those 65 years or older (4.6).
• Those with 5 to 99 employees scored higher on average compared to those with fewer employees (5.2 vs 4.5).
• Canadian SME respondents whose contact with the CRA in the past 12 months took place online (5.2) tended to provide higher average scores compared to those whose contact took place over the phone (4.5), or via mail 4.3).

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

More than half of SMEs strongly agreed that people at the CRA were trustworthy and capable of doing their job well (51% respectively). Nearly half also agreed that the CRA is working for the benefit of all Canadians (47%), while 44% agreed they trust the CRA to do what is right.

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

When evaluating overall trust index scores, more than 2 in 5 SME respondents (42%) have a high trust index score (scores of 8 – 10), 41% have a neutral score (scores of 4 – 7) while 16% have low index scores (1 – 3). The average trust index score for SMEs was 6.7.

Notable subgroup comparisons across overall trust index scores include:

• Those in business for 10 years or less scored higher on average compared to those operating for 10 years or more (7.0 vs 6.3).
• Partnerships (7.1) and sole proprietors (6.7) provided higher average index scores compared to incorporated businesses (6.1).
• Those with 5 to 99 employees (7.4) scored higher on average compared to those with fewer employees (6.3).
• Of those who had contacted the CRA in the past 12 months, respondents who interacted with the CRA online (7.4) provided higher average ratings compared to those whose contact took place via mail (6.4), or over the phone (6.0).
• Those whose purpose of contact was related to payroll (8.4) scored higher on average compared to those whose purpose was seeking information related to their My Business Account (7.8), GST/HST (7.7), business taxes (7.6), or an audit, dispute, or a review (7.5).
• Respondents living in Quebec (7.3) provided a higher average score compared to those living in Ontario (6.6), Manitoba or Saskatchewan (6.5), or Alberta (5.7).
• Respondents who feel that the CRA is putting forth the right amount of effort (7.7) to reduce tax cheating provided higher average trust scores compared to those who feel the CRA is doing too much (6.2), or too little (5.8).
• Those who strongly agreed that the CRA catches tax cheaters (scores of 8 – 10) (8.1) were more likely to provide higher average trust scores compared to those who somewhat agreed (scores of 4 – 7) (6.4) or disagreed (scores of 1 – 3) (3.4).
• Those who ranked the overall performance of the CRA as good (scores of 8 – 10) (8.5) tended to score higher than those who ranked overall performance as neutral (6.3) or poor (2.8).
• Indigenous respondents provided a higher average score compared to non-Indigenous respondents (8.1 vs 6.6).
• Men provided higher average scores compared to women (6.7 vs 6.5).

Helpfulness of the CRA

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

Nearly 3 in 5 SMEs strongly agreed (scores of 8 – 10) that the CRA processes their business' tax returns in a timely manner (59%), while 55% strongly agreed that information arrives in time for their business. Roughly half strongly agreed that the CRA provides enough information to meet their business tax obligations (51%), the CRA makes the process of filing their business taxes easy (48%), and the CRA is generally helpful (46%). Fewer respondents strongly agreed that the CRA works hard at helping Canadians with their tax matters (44%).

Subgroup differences for the various helpfulness metrics include:

• Respondents living in Quebec or British Columbia tended to score higher across all helpfulness metrics, while those in Alberta consistently ranked lowest:
  • The CRA processes my business' tax returns in a timely manner (7.8 Quebec, 8.1 British Columbia vs 7.6 Atlantic Region, 7.4 Ontario, 7.4 Manitoba or Saskatchewan, 7.0 Alberta)
  • Information from the CRA arrives in time for my business (7.6, 7.7 vs 7.1, 7.1, 7.0, 6.5)
  • The CRA provides enough information to meet your business tax obligations (7.3, 7.3 vs 6.9, 7.0, 6.6, 6.4)
  • The CRA makes the process of filing my business taxes easy (7.2, 7.2 vs 6.8, 6.7, 6.8, 6.3)
  • The CRA is helpful (7.3, 6.9 vs 6.6, 6.5, 6.4, 5.8)
  • The CRA works hard at helping Canadians (7.2, 6.6 vs 6.6, 6.5, 6.2, 5.6)
• Businesses in operation for 10 years or less were more likely to agree with the following statements compared to those operating for over 10 years:
  • Information from the CRA arrives in time for my business (7.4 vs 7.0)
  • The CRA provides enough information to meet your business tax obligations (7.2 vs 6.7)
  • The CRA makes the process of filing my business taxes easy (7.2 vs 6.3)
  • The CRA is helpful (7.0 vs 6.3)
  • The CRA works hard at helping Canadians (7.0 vs 6.0)
• Those with 5 to 99 employees were more likely to agree with all statements compared to those with fewer:
  • The CRA processes my business' tax returns in a timely manner (7.8 vs 7.4)
  • Information from the CRA arrives in time for my business (7.7 vs 7.0)
  • The CRA provides enough information to meet your business tax obligations (7.6 vs 6.6)
  • The CRA makes the process of filing my business taxes easy (7.6 vs 6.3)
  • The CRA is helpful (7.3 vs 6.2)
  • The CRA works hard at helping Canadians (7.2 vs 6.1)
• Of those who interacted with the CRA in the past 12 months, businesses who connected with the CRA online tended to provide higher scores for all metrics compared to those who had phone interactions:
  • The CRA processes my business' tax returns in a timely manner (7.9 vs 7.2)
  • Information from the CRA arrives in time for my business (7.6 vs 6.8)
  • The CRA provides enough information to meet your business tax obligations (7.4 vs 6.4)
  • The CRA makes the process of filing my business taxes easy (7.5 vs 6.1)
  • The CRA is helpful (7.4 vs 5.9)
  • The CRA works hard at helping Canadians (7.2 vs 5.8)
• Partnerships provided higher average scores for the following metrics compared to sole proprietors and incorporated businesses:
  • Information from the CRA arrives in time for my business (7.7 vs 6.8)
  • The CRA provides enough information to meet your business tax obligations (7.4 vs 6.6)
• Partnerships and sole proprietors provided higher average scores for the following metrics compared to incorporated businesses:
  • The CRA is helpful (7.2, 6.7 vs 6.1)
  • The CRA works hard at helping Canadians (7.1, 6.6 vs 6.0)

Handling business information

Using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, SMEs were asked to rate their level of trust in the CRA to handle their business information appropriately.

Most respondents (56%) expressed a high level of trust (scores of 8 – 10) while 31% rated their trust more moderately (scores of 4 – 7) and 12% showed low levels of trust (scores of 1 – 3). These ratings resulted in a level of trust of 7.2 for SMEs, representing a neutral agreement score.

Across different demographic groups, some interesting differences emerged:

• Partnerships provided higher average scores compared to incorporated businesses (7.6 vs 6.8).
• Respondents living in Quebec (7.6), British Columbia (7.5), or Ontario (7.2) provided a higher average score compared to those living in Alberta (6.2).
• Those aged 35 to 49 (7.5) were most trusting in the CRA to handle business information appropriately compared to those 25 to 34 (6.8), or 50 to 64 (7.0).
• Those with 5 to 99 employees scored higher on average compared to those with fewer employees (7.7 vs 6.8).
• Of those who had contacted the CRA in the past 12 months, businesses whose interaction occurred online tended to provide higher scores compared to those who interacted over the phone (7.6 vs 6.6).
• Indigenous respondents provided higher average scores compared to non-Indigenous respondents (8.3 vs 7.1).

Equality and equity

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

More than two-thirds (69%) strongly agreed (scores of 8 – 10) that those found guilty of tax cheating should face equal penalties no matter who they are, while 57% agreed that the CRA assumes taxpayers report their taxes accurately. About two-fifths of respondents agreed that the CRA treats everyone the same (42%).

Canadian SMEs were slightly more inclined to agree that the CRA treats taxpayers fairly from a general perspective (45%) compared to when specifically referring to their interactions (41%)[5].

Among these equality and equity metrics, agreement was strongest when asked if punishment should be equal for those found guilty of tax cheating regardless of who they are (8.3), while agreement tended to be more moderate for the remaining metrics (scores of 4 – 7).

Regarding these specific statements, the following trends emerged among relevant subgroups:

• SMEs that have been operating for 10 years or less tended to score higher than those operating for longer on the following metrics:
  • The CRA assumes businesses report their taxes accurately (7.8 vs 7.2)
  • The CRA treats taxpayers fairly (7.0 vs 6.3)
  • The CRA treats everyone the same (6.7 vs 5.9)
• Respondents who rated the overall performance of the CRA as good (scores of 8 – 10) provided higher average ratings for the following statements:
  • Those found guilty of tax cheating should face the same penalty (8.9 vs 7.8 rating CRA as neutral and 7.8 rating the CRA as poor)
  • The CRA assumes businesses report their taxes accurately (8.5 vs 7.4, 4.8)
  • The CRA treats taxpayers fairly (8.4 vs 6.1, 2.7)
  • The CRA treats taxpayers fairly in their interactions (8.4 vs 6.0, 2.3)
  • The CRA treats everyone the same (8.3 vs 5.6, 2.8)
• Partnerships and sole proprietors were more likely to agree with the following metrics compared incorporated businesses:
  • The CRA treats taxpayers fairly in their interactions (6.8, 6.4 vs 5.4)
  • The CRA treats everyone the same (6.8, 6.4 vs 5.7)
• Those with 5 to 99 employees scored higher on all metrics compared to those with fewer employees:
  • The CRA treats taxpayers fairly (7.3 vs 6.4)
  • The CRA treats taxpayers fairly in their interactions (7.1 vs 5.9)
  • The CRA treats everyone the same (7.1 vs 5.8)
• Men were more likely to agree that the CRA treats everyone the same compared to women (6.7 vs 6.0).
• SMEs who had interacted with the CRA over the past 12 months tended to score higher compared to those who did not have any contact when it comes to:
  • The CRA treats taxpayers fairly (7.0 vs 6.4)
  • The CRA treats everyone the same (6.6 vs 6.1)
• Respondents living in Quebec tended to score higher across the following metrics compared to those living in Ontario or Alberta:
  • The CRA treats taxpayers fairly in their interactions (7.3 vs 6.1, 5.3)
  • The CRA treats everyone the same (7.3 vs 6.2, 5.3)
• Those aged 35 to 49 provided higher average scores for the following metrics compared to those 24 to 34, or 50 to 64:
  • The CRA treats taxpayers fairly (7.2 vs 6.2, 6.3)
  • The CRA treats taxpayers fairly in their interactions (6.9 vs 5.7, 6.1)
  • The CRA treats everyone the same (7.1 vs 6.2, 5.8)

Openness and transparency

SMEs were asked to provide their level of agreement using the same scale of 1 to 10 with a series of openness and transparency statements based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

More than half of respondents (53%) strongly agreed (scores of 8 – 10) that the CRA supports making government products and client service accessible for everyone, while slightly fewer agreed that the CRA holds itself accountable for the written information it provides (49%). More than a third of respondents (36%) agreed that the CRA is transparent with how it pursues those who might owe taxes, while 17% felt the CRA was not transparent (scores of 1 – 3).

Overall, each openness and transparency metric received a neutral level of average agreement among SMEs (scores of 4 – 7).

Additional subgroup comparisons across these statements revealed the following:

• SMEs that have been operating for 10 years or less tended to score higher than those operating for over 10 years for the following metrics:
  • The CRA supports making products and service accessible (7.6 vs 6.7)
  • The CRA holds itself accountable for written information (7.3 vs 6.6)
  • The CRA is transparent about pursuing those who might owe (6.6 vs 5.9)
• Those with 5 to 99 employees scored higher on average compared to those with fewer employees when it comes to the following:
  • The CRA supports making products and service accessible (7.6 vs 7.1)
  • The CRA holds itself accountable for written information (7.4 vs 6.8)
  • The CRA is transparent about pursuing those who might owe (7.1 vs 5.7)
• Sole proprietors were more likely to agree that the CRA holds itself accountable for written information compared to incorporated businesses (7.3 vs 6.3).
• Men were more likely to agree that the CRA is transparent with the public about how it pursues those who might owe taxes compared to women (6.7 vs 5.7)
• Those living in Quebec were more likely to score higher than those living in Alberta for the following metrics:
  • The CRA supports making products and service accessible (7.8 vs 6.4)
  • The CRA holds itself accountable for written information (7.8 vs 6.2)
• Middle aged Canadians (35 to 49 years old) were more likely to agree with the following metrics compared to those 25 to 34, 50 to 64, and those 65 years or older:
  • The CRA supports making products and service accessible (7.9 vs 7.1, 6.6, 7.2)
  • The CRA holds itself accountable for written information (7.6 vs 6.6, 6.8, 6.3)

Tax intermediaries (TIs)

Overall perceptions

Canadian tax intermediaries (TIs) were first asked to evaluate the overall performance of the Canadian government using a scale of 1 to 10, where 1 represented terrible and 10 was excellent. Less than a quarter of respondents (23%) rated the overall performance as good (scores of 8 – 10), while 55% provided neutral scores (scores of 4 – 7). In contrast, a fifth of tax intermediaries (20%) rated the GoC's overall performance as poor (scores of 1 – 3). These rankings resulted in an average score of 5.6, representing a neutral score.

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

• TIs who recently interacted with the CRA via mail were more likely to provide higher scores compared to those whose contact took place through the Represent a Client service (6.4 vs 5.7).
• Respondents with a Represent a Client account provided higher average scores compared to those who are not registered (5.8 vs 4.9).
• Businesses operating for 10 years or less provided higher ratings on average compared to those operating for 10 or more years (5.7 vs 5.4).

Canadian TIs were asked to provide an overall rating of the performance of the CRA on a scale of 1 to 10, where 1 represented terrible and 10 was excellent. Nearly a third of respondents (29%) rated the CRA's performance as good (scores of 8 – 10), while 52% provided neutral scores (scores of 4 – 7). Nearly a fifth (18%) described overall performance as poor (scores of 1 – 3). These ratings resulted in an average score of 5.9 for TIs, representing a neutral score.

TIs whose method of interaction with the CRA was through the Canada.ca website provided higher scores compared to those whose method of contact was through Represent a Client (6.3 vs 5.5).

Based on their overall performance rating, respondents were then asked to explain the reasoning behind their response. Overall ratings were primarily driven by experience with customer service (poor customer service – 29%; good customer service – 28%), general inefficiency (14%), slow service (11%), negative mentions (9%) and quality or functionality of the CRA's website (5%).

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

• TIs who provided good scores were most likely to describe receiving good customer service (64%), ease of interactions (7%), appreciation for the website (6%), and general positive mentions (5%).
• Respondents who scored overall performance as poor tended to have experienced poor customer service contacting the CRA (52%), have general negative mentions (26%), report slow service (21%), inefficiencies in performance (16%), or issues with the performance of the website (10%).

Trust in the CRA

Respondents were asked to describe the overall extent to which they trust the CRA using a scale of 1 to 7, where 1 represented a complete lack of trust and 7 was complete trust. Nearly a third of TIs (31%) expressed trust in the CRA (scores of 6 – 7), while most (56%) provided a neutral score (scores of 3 – 5). Roughly 1 in 10 Canadians rated the Agency a 1-2 (10%), resulting in a neutral average score of 4.6/7 (or 6.8/10 when converted to a 10-point result.

Respondents living in Quebec (4.9) provided higher scores on average compared to those living in Ontario (4.6), Manitoba or Saskatchewan (4.6), or British Columbia (4.3).

Tax Intermediaries were asked to provide their level of agreement on a scale of 1 to 10 with a series of statements related to trust based on their perceptions of the CRA, with 1 being completely disagree and 10 being completely agree.

Roughly two-fifths of TIs strongly agreed (scores of 8 – 10) that people at the CRA were both trustworthy (41%) and that the CRA does what is right (39%). Another third also agreed that the people at the CRA are capable of doing their job well (37%) and that the CRA is working for the benefit of all Canadians (36%).

Overall, the average score for each of the four metrics tested was within the neutral level of agreement (scores of 4 – 7).

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

When evaluating overall trust index scores, nearly a third of Canadian TIs (30%) had a high trust index score (scores of 8 – 10), while 52% had a neutral score (scores of 4 – 7) and 18% had a low index score (1 – 3). The average trust index score for tax intermediaries is 6.3.

Notable subgroup comparisons across overall trust index scores include:

• Those living in Quebec (6.8) had higher average scores compared to those living in Ontario (6.3), Alberta (6.2), Atlantic Canada (5.9), Manitoba or Saskatchewan (5.8), or British Columbia (5.7).
• Businesses operating for 10 years or less had higher ratings on average compared to those operating for 10 or more years (6.5 vs 6.1).
• TIs whose purpose of most recent contact was related to business taxes (6.5), seeking general information (6.5), or related to their Represent a Client account (6.4) had higher index scores compared to those whose contact was related to an audit, dispute, or a review (5.5).

Helpfulness of the CRA

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

Roughly two-fifths of TIs strongly agreed that the CRA processes their clients' tax returns in a timely manner (42%), that the CRA provides adequate information to meet clients' tax obligations (40%), that the CRA is helpful (40%), and makes the process of filing business taxes easy (40%). Agreement drops slightly when asked whether information from the CRA arrives on time for clients (39%), and whether the CRA works hard at helping Canadians (35%).

The CRA's ability to process their clients' tax returns in a timely manner (6.7) came out slightly ahead of other metrics when looking at average scores.

Additional subgroup differences across the various helpfulness metrics include:

• Average scores were consistently high in Quebec and lower among tax intermediaries living in British Columbia for all statements:
  • The CRA processes business tax returns in a timely manner (6.5 Atlantic region, 6.9 Quebec, 7.0 Ontario, 6.4 Manitoba or Saskatchewan, 6.6 Alberta, 6.3 British Columbia)
  • The CRA provides enough information to meet business tax obligations (6.3, 6.8, 6.7, 6.1, 6.6, 6.0)
  • The CRA is helpful (5.9, 6.8, 6.4, 5.8, 6.1, 5.8)
  • The CRA makes the process of filing businesses taxes easy (6.4, 6.7, 6.6, 5.8, 6.3, 5.9)
  • Information from the CRA arrives in time for my business clients (6.3, 6.8, 6.5, 6.2, 6.5, 5.9)
  • The CRA works hard at helping Canadians with their tax and benefits matters (6.0, 6.5, 6.2, 5.7, 6.1, 5.6)
• TIs who interacted with the CRA through the Canada.ca website provided a higher score when it comes to the CRA working hard at helping Canadians with their tax and benefits matters compared to those interacting through the Represent a Client service (6.7 vs 5.7).
• As well, those interacting with the CRA through the Canada.ca website were more likely to agree that the CRA processes business tax returns in a timely manner when compared to those whose contact took place via mail (7.2 vs 6.3).
• Those registered for the Represent a Client service were more likely to agree with the following metrics compared to those who were not registered:
• The CRA makes the process of filing businesses taxes easy (6.7 vs 5.8)
• The CRA works hard at helping Canadians with their tax and benefits matters (6.2 vs 5.5)

Information and privacy

Using the same scale of 1 to 10 with 1 being completely disagree and 10 being completely agree, TIs were asked to provide their level of trust in the CRA to handle their clients' information appropriately.

Nearly half trust the CRA to handle their business clients' information (scores of 8-10) (45%). Nearly as many (39%) provided a neutral score (scores of 4 – 7), while 13% provided a low level of agreement (scores of 1 – 3). These rankings resulted in an average score of 6.8 for TIs.

Additional subgroup comparisons revealed the following:

• Those living in Quebec (7.1), Ontario (7.0), or in Alberta (7.2) provided higher average scores compared to those living in British Columbia (6.0).
• TIs registered for the Represent a Client service provided higher scores compared to those who were not registered (6.7 vs 6.1).

Equality and equity

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

Roughly 3 in 5 respondents (60%) strongly agreed (scores of 8 – 10) that those found guilty of tax cheating should face equal penalties no matter who they are. Fewer agreed that the CRA assumes taxpayers report their taxes accurately (44%), with agreement that the CRA provides equal treatment for everyone scoring lowest (32%).

Canadian TIs were slightly more inclined to agree that the CRA treats taxpayers fairly from a general perspective (39%) compared to when specifically referring to their interactions (36%)[6].

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

• Respondents living in Alberta (7.5), or Quebec (7.4) were more likely to agree that the CRA assumes businesses report their taxes accurately compared to those living in British Columbia (6.2).
• Those living in Quebec were more likely to agree that the CRA treats taxpayers fairly compared to those living in Ontario (6.3), Manitoba or Saskatchewan (5.8), or Alberta (5.8).
• TIs living in Quebec were also more likely to agree with the following metrics compared to those living in Manitoba or Saskatchewan, and those in British Columbia:
  • The CRA treats taxpayers fairly in their interactions (6.6 vs 5.6, 5.4)
  • The CRA treats everyone the same (6.4 vs 5.5, 5.4)
• Those registered for the Represent a Client service were more likely to agree that the CRA treats taxpayers fairly in their interactions compared to those who were not registered (6.6 vs 5.6).

Openness and transparency

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

Two-fifths strongly agreed (scores of 8 – 10) that the CRA supports making government products and client service accessible for everyone (40%) and that the CRA holds itself accountable for the written information it provides (38%). Nearly a third of TIs agreed (30%) that the CRA is transparent with how it pursues those who might owe taxes, while 18% disagreed (scores of 1 – 3).

Additional subgroup comparisons revealed the following:

• Those living in Quebec were more likely to agree that the CRA makes products and service accessible compared to those living in British Columbia (7.0 vs 6.1).
• Businesses operating for 10 years or less provided higher ratings for transparency with the public compared to those operating for over 10 years years (6.4 vs 5.4).
• TIs who interacted with the CRA through the Canada.ca website provided a higher score for transparency with the public compared to those interacting through the Represent a Client service (6.5 vs 5.1).

Tax filing

General population

More than 9 in 10 Canadians (93%) specified that they had sent in a personal income tax return in the past year.

Relevant subgroup differences on this metric included:

• Respondents living in British Columbia (96%) were more likely to have filed a personal income tax return in the past year compared to those living in Ontario (92%), or Quebec (92%).
• Filing rates remained consistent across older age segments (95% aged 35 to 49, 94% aged 50 to 64, and 96% aged 65 years or older) though dropped among the youngest cohorts (90% aged 25 to 34, 82% of those aged 18 to 24).
• Canadians with a trade school or college (95%), or university (94%) education were more likely to have filed personal income tax returns compared to those with a high school education (89%).
• Households earning $40,000 to under $80,000 (94%), $80,000 to under $150,000 (98%), or $150,000 or more (96%) were more likely to have filed a return compared to those earning less than $40,000 (84%).
• Filing a return was more common among respondents born in Canada compared to those born outside of Canada (94% vs 89%).
• As well, filing a return was more common among Canadians who have had contact with the CRA in the past year compared to those who had no contact with the CRA (96% vs 91%).
• Respondents who have registered with the My Account service were more likely to have filed a return compared to those who have not (97% vs 85%).

Canadians who had filed a personal income tax return in the past year were asked to specify whether they had received assistance with the filing process. Results show that 32% prepared their return on their own while the remaining 68% received assistance.

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

• Those living in Quebec (76%) reported receiving help to a greater extent than those living in Manitoba or Saskatchewan (67%), Ontario (65%), or British Columbia (59%).
• Both Canadians aged 18 to 24 (77%) and those 65 years or older (73%) stood out as more likely to have received help compared to those 35 to 49 (63%), or 50 to 64 (64%).
• Women were more likely to have received help compared to men (70% vs 65%).
• Those with a high school (76%), trade school or college education (69%) were more likely to report receiving help compared to those with a university education (62%).
• Across the different income brackets, receiving help was more common among Canadians whose household income was under $40,000 (72%) or $40,000 to under $80,000 (70%) compared to those earning $80,000 to under $150,000 (62%), or $150,000 or more (60%).
• Those not registered for the My Account service received help to a greater extent compared to those who were registered (80% vs 59%).
• Canadians who had no interaction with the CRA over the past year were more likely to have received help compared to those who had contacted the CRA (72% vs 61%).
• Of those who had interacted with the CRA in the past year, respondents who recently contacted the CRA over the phone (67%), or via mail (66%) reported receiving help to a greater extent compared to those whose contact took place online (51%).

Canadians who received assistance with the process of preparing their personal income tax return were asked to provide the source of the help they received. Most sought help from a professional tax preparer or an accountant (81%), while 19% turned to friends or family members for assistance. Very few (2%) received assistance from a volunteer program.

The source of assistance sought varied across certain subgroups. Of those who received assistance:

• Receiving assistance from a professional was much more common among those living in Quebec (83%), Manitoba or Saskatchewan (83%), or Ontario (82%) compared to those living in Atlantic Canada (72%). Those living in Atlantic Canada more commonly turned to friends or family members for assistance compared to those living in Quebec (25% vs 17%).
• Canadians aged 18 to 24 (31%) or 25 to 34 (24%) were more likely to seek help from friends or family members compared to those aged 50 to 64 (14%).
• Men were more likely to report receiving assistance from a professional compared to women (84% vs 79%).
• Those with a university (84%), trade school or college education (82%) were more likely to seek help from professionals compared to those with a high school education (75%).
• Canadians who reported being self-employed (93%) were more likely to seek help from professionals compared to those who are working full-time (82%), retired (81%), working part-time (80%), students (71%), or those who were unemployed (69%).
• Respondents born in Canada were more likely to receive assistance from friends or family compared to those born outside of Canada (20% vs 13%).
• Those without a disability were more likely to seek assistance from a professional compared to those who self-identify as having a disability (84% vs 69%).
• Respondents with a household income of $40,000 to under $80,000 (82%), $80,000 to under $150,000 (86%), or $150,000 or more (82%) were more likely to receive assistance from a professional compared to those earning under $40,000 (72%).
• Canadians whose source of revenue comes from their employer were more likely to receive help from friends or family compared to business owners or partners (19% vs 11%).
• Those who reported filing their income taxes online were significantly more likely to reach out to professionals compared to those filing via mail (82% vs 71%).

Canadians were also asked to describe the method used to file their personal income tax. More than 4 in 5 respondents (83%) said they sent in their income tax return online, while 10% filed via mail.

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

• Canadians registered with the My Account service were more likely to have filed online compared to those who are not registered (86% vs 69%).
• Respondents living in Quebec (15%), Atlantic Canada (14%), or Manitoba or Saskatchewan (13%) were more likely to have sent in their last tax return via mail compared to those living in Alberta (5%) or British Columbia (5%).
• Conversely, those living in British Columbia (89%), Alberta (88%), or Ontario (85%) were more likely to file online compared to those living in Quebec (78%).
• Canadians with a university (86%), trade school or college education (86%) were more likely to have filed online compared to those with a high school education (75%).
• Across income levels, online filing was more likely among households earning $40,000 to under $80,000 (83%), $80,000 to under S150,000 (88%), or $150,000 or more (92%) compared to those earning less than $40,000 (71%).
• Respondents who completed their tax filing on their own more commonly filed online compared to those who received help (88% vs 81%).
• Canadians aged 25 to 34 (89%), 35 to 49 (90%), or 50 to 64 (86%) were more likely to file online compared to those 18 to 24 (63%), or 65 years or older (77%).
• Respondents working full-time (89%) or those who were self-employed (87%) were more likely to file online compared to those who were retired (79%), unemployed (75%), or students (65%).

Small / medium enterprises (SMEs)

Canadian SME respondents were asked to describe their approach to filing their business income taxes, more specifically whether they utilized internal or external services throughout the filing process. Roughly 2 in 5 SMEs (40%) reported utilizing an external tax preparation service, 34% used only in-house resources while 25% used a combination of both.

Notable trends observed among Canadian SME respondents include the following:

• Businesses operating in Atlantic Canada were more likely to exclusively use in-house resources compared to those operating in Ontario (45% vs 31%).
• Those operating in Manitoba or Saskatchewan (33%), Alberta (31%), or Ontario (28%) more commonly used a combination of in-house and outside services compared to those in Quebec (18%).
• Sole proprietors (41%) and partnerships (29%) were more likely to rely exclusively on their in-house resources compared to incorporated businesses (12%).
• Conversely, incorporated businesses (41%) more commonly used a combination of in-house and outside services compared to partnerships (30%) and sole proprietors (21%).
• Businesses with a medium annual revenue ($4 million to less than $250 million) were more likely to use in-house tax resources compared to those with a small revenue (under $4 million) (46% vs 29%).
• Those operating for 10 years or less more commonly utilized in-house resources compared to those operating for over 10 years (38% vs 29%).
• Conversely, those operating for over 10 years were more likely to rely on a combination of in-house and outside services compared to those operating for 10 years or less (30% vs 22%).
• Women more commonly reported utilizing an outside tax preparation service compared to men (45% vs 37%).
• Conversely, men were more likely to have utilized in-house resources compared to women (41% vs 25%).

In addition to describing their approach to filing their business income taxes, SMEs were asked to provide their approach to tax planning. More than a third (37%) opted to keep income tax planning exclusively in-house, a similar proportion (36%) used external services, while 23% reported using a combination approach.

Additional subgroup differences when it comes to business tax planning included:

• Businesses operating in Atlantic Canada (49%) were more likely to utilize in-house resources compared to those operating in Ontario (34%) or Quebec (33%).
• Respondents 25 to 34 years old (34%) were more likely to employ a combination approach compared to those aged 35 to 49 (20%) or 50 to 64 (22%).
• Those aged 35 to 49 (43%) were more likely to rely on an outside service compared to those aged 25 to 34 (29%) or 50 to 64 (34%).
• Exclusive use of in-house resources was more prevalent among those whose business size was 1 to 4 employees compared to those with 5 to 99 employees (39% vs 32%).
• Conversely, those with 5 to 99 employees were more likely to utilize a combination approach compared to those with 1 to 4 employees (29% vs 20%).
• Incorporated businesses were more likely to utilize the following approaches to tax planning compared to sole proprietors:
  • Utilizing an outside service (46% vs 33%)
  • Utilizing a combination approach (32% vs 20%)
• Sole proprietors (42%) or partnerships (31%) more commonly utilized in-house resources exclusively compared to incorporated businesses (19%).
• Those registered for the My Business Account service more commonly utilized a combination approach compared to those who were not registered (25% vs 13%).

After describing their approaches to tax filing and planning, SMEs were asked to provide an overall satisfaction score based on their latest tax filling experience. Satisfaction was scored on a scale of 1 to 10, with 1 being completely dissatisfied and 10 being completely satisfied. Nearly two-thirds of SMEs (63%) were very satisfied (scores of 8 to 10), while 29% provided a moderate score (scores of 4 to 7) and few (6%) scored overall satisfaction a 3 or less. The overall satisfaction score for the most recent tax filing sits at 7.6.

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

• SMEs operating in Quebec (7.9), British Columbia (7.8), Atlantic Canada (7.8), or Ontario (7.6) compared to those in Alberta (7.0).
• Respondents aged 35 to 49 years old (7.9 vs 7.3 aged 25 to 34, 7.5 aged 50 to 64).
• Businesses with a medium annual revenue ($4 million to less than $250 million) compared to those with a small revenue (under $4 million) (8.5 vs 7.2).
• Those whose business employed 5 to 99 employees (7.9 vs 7.4 among those with fewer employees).
• Partnerships (8.0) and sole proprietors (7.7) compared to incorporated businesses (7.2).
• Businesses who rated the CRA's overall performance as good (scores of 8 to 10) (8.8 vs 7.2 rating CRA as neutral, 5.3 rating the CRA as poor).
• Those that interacted with the CRA online (7.9 vs 7.1 interacted over the phone, 7.0 interacted via mail).
• SMEs that rated the extent to which the CRA treats taxpayers fairly as good (scores of 8 to 10) (8.7 vs 7.3 rating fair treatment as neutral, 4.8 rating fair treatment as poor).

Tax intermediaries (TIs)

Canadian TIs were also asked to provide an overall satisfaction score based on their latest tax filling experience. Satisfaction was scored on a scale of 1 to 10, with 1 being completely dissatisfied and 10 being completely satisfied. Nearly half of TIs provided a high level of satisfaction (scores of 8 to 10) (47%), while 43% provided a moderate score (scores of 4 to 7) and 10% scored overall satisfaction as low (scores of 1 to 3). Average overall satisfaction among Canadian TIs was moderate (7.0).

TI's who rated the CRA's overall performance as good (scores of 8 – 10) (8.7), provided higher average satisfaction ratings compared to those who rated overall performance as neutral (scores of 4 – 7) (6.8) or poor (scores of 1 – 3) (4.6).

Those living in Quebec (7.2) were more likely to have been satisfied with their latest filing compared to those living in Manitoba or Saskatchewan, or British Columbia (6.6 respectively).

Interaction with the CRA

General population

Interaction within the last 12 months

When asked whether they had had any direct interaction with the CRA in the last 12 months, 39% indicated they had.

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

• Canadians who were self-employed (65%) were more likely to have interacted with the CRA compared to those working part-time (41%), full-time (40%), those who were unemployed (36%), students (35%) or retired (30%).
• A greater proportion of adults with a high school education (69%) reported no contact with the CRA compared to those with a trade school or college, or university education (57% respectively).
• Respondents aged 65 years or older (70%) were more likely to report no interaction with the CRA compared to those 25 to 34 (53%), 35 to 49 (53%), or 50 to 64 years old (61%).
• Canadians living in Alberta (47%), British Columbia (43%), Atlantic Canada (42%), Manitoba or Saskatchewan (41%), or Ontario (40%) were more likely to have interacted with the CRA compared to those in Quebec (29%).
• Those whose revenue source was their employer were much more likely to say they have had no interaction with the CRA compared to those who are business owners or in a partnership (60% vs 36%).
• Those with a household income of $80,000 to under $150,000 (42%) or $150,000 or more (48%) were more likely to report interacting with he CRA compared to those earning $40,000 to under $80,000 (36%), or less than $40,000 (30%).
• Canadians registered with the My Account service were more than twice as likely to report interacting with the CRA compared to those who were not registered (47% vs 18%).
• A greater proportion of those born in Canada reported no interaction with the CRA compared to those born outside of Canada (62% vs 54%).
• Respondents who completed their personal income tax on their own were more likely to have interacted with the CRA compared to those who received help (48% vs 36%).

Canadians who interacted with the CRA within the last 12 months were asked to provide the method that was most recently used. Most respondents interacted over the phone (48%), while nearly a quarter recall using CRA's My Account tax portal (23%). Fewer communicated with the CRA via mail (14%), online (8%), in person (2%), email (1%) or by fax (1%).

Key segment differences when it comes to methods of communication with the CRA included:

• Interactions via My Account were more common among:
  • Canadians living in British Columbia (31%), or Ontario (24%) compared to those living in Quebec (13%).
  • Canadians with a household income of $150,000 or more (32% vs 18% of those earning $40,000 to under $80,000 and 20% of those earning under $40,000).
  • Respondents who completed their personal income tax on their own (30% vs 18% of those who received help).
  • Canadians that rated the extent to which the CRA treats taxpayers fairly in their interactions as good (scores of 8 to 10) (31%) or neutral (scores of 4 to 7) (26%) compared to those providing poor ratings (scores of 1 to 3) (13%).
• Interactions over the phone were more common among:
  • Respondents who received help filing their personal income tax (52% vs 41% of those who filed on their own).
  • Canadians that rated the extent to which the CRA treats taxpayers fairly in their interactions as poor (scores of 1 to 3) compared to those providing good ratings (scores of 8 to 10) (59% vs 39%).
  • Business owners or partners (60% vs 47% of those whose revenue source was their employer).
  • Those living in Quebec (53% vs 39% of those living in British Columbia).
• Interactions taking place via the Canada.ca website were especially common among:
  • Respondents living in Quebec (13%), or British Columbia (12%) compared to those living in Atlantic Canada (3%).
  • Those working part-time (20% vs 9% retired, 8% full-time, 7% unemployed, 5% student, 3% self-employed).
  • Those born in Canada (10% vs 4% among those born outside of Canada).
• Those aged 65 years or older (22%) were more likely to have communicated by mail compared to those aged 18 to 24 (4%), 25 to 34 (11%), 35 to 49 (13%), or 50 to 64 years old (14%).

Reason for interaction

Canadians who had interacted with the CRA in the past year were asked to describe the purpose of their most recent contact. Personal income tax was the most common reason, as cited by nearly 2 in 5 (39%), while fewer said the purpose of their most recent interaction had to do with general information not related to filing taxes (20%), other benefits or credits (16%), items relating to their My Account service (15%), or clarification of information sent by the CRA (15%). Additionally, 12% engaged in communication relating to an audit, dispute, or review.

Subsegment differences related to the purpose of the most recent interaction with the CRA included the following:

• Those whose method of interaction took place online or over the phone were more likely to be communicating for the following purposes compared to those interacting via mail:
  • General information other than about filing taxes (23%, 23% vs 8%)
  • Relating to their My Account service (21%, 14% vs 6%)
• Canadians living in Ontario (18%) more commonly sought clarification of information sent by the CRA compared to those living in Quebec (10%), or Atlantic Canada (8%).
• Canadians living in British Columbia (22%) more commonly cited communications relating to an audit, dispute or a review compared to those living in Ontario (10%), Quebec (10%), Manitoba or Saskatchewan (10%), or Atlantic Canada (5%).
• Those aged 25 to 34 (20%) or 35 to 49 (18%) were more likely to be seeking information on other benefits or credits compared to those aged 50 to 64 (10%).
• Canadians aged 25 to 34 (22%) more commonly had communication surrounding their My Account service compared to those aged 35 to 49 (12%), or 50 to 64 (11%).
• Those aged 25 to 34 (19%), or 35 to 49 (16%) were more likely to seek clarification of information sent by the CRA compared to those 65 years or older (9%).
• Respondents born outside of Canada were more likely to be seeking clarification of information sent by the CRA compared to those born in Canada (21% vs 13%).
• Those who received help filing their personal income tax were more likely to seek information related to other benefits or credits compared to those who filed on their own (19% vs 13%).
• Canadians filing their personal income tax online were more likely to seek general information other than information surrounding their tax filing compared to those filing via mail (22% vs 7%).

Service satisfaction

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

Roughly three quarters of respondents strongly agreed (scores of 8 – 10) that the CRA representative was professional (77%) and courteous (74%), while fewer (62%) felt that the CRA representative took the time to understand their situation. When it comes to information, 67% agreed it was accurate, 64% felt it was complete, and 60% said it was easy to understand. Additionally, roughly half of those who had interacted with the CRA agreed the service was timely (53%) and easy to access (46%).

Average agreement ratings were especially strong for the following:

• The representative was professional (8.6)
• The representative was courteous (8.5)
• The information given was accurate (8.1)

Average agreement with the remaining metrics was more moderate:

• The information given was complete (7.7)
• The representative took time to understand the situation (7.6)
• The information I was given was easy to understand (7.6)
• The CRA's service was timely (6.9)
• The CRA's service was easy to access (6.6)

The service satisfaction index (SSI) calculation was developed to produce an overall score to evaluate clients' experience with CRA services. The questions making up the SSI were asked of those who had interacted with the CRA in the past 12 months and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction. The index is calculated as outlined below:

When evaluating overall service satisfaction index scores, nearly 3 in 5 of those who interacted with the CRA (56%) had high SSI scores (scores of 8 – 10), 35% were calculated as having a neutral score (scores of 4 – 7) while 9% had low SSI scores (1 – 3). The average service satisfaction index score among respondents was 7.5.

Notable subgroup differences across service satisfaction index scores included:

• Those living in Quebec (8.3) had higher scores on average compared to those living in Ontario (7.6), Manitoba or Saskatchewan (7.5), British Columbia (7.3), or Alberta (6.6).
• Respondents who were self-employed scored higher on average compared to those working full-time (7.9 vs 7.4).
• Respondents born outside of Canada scored higher on average compared to those born in Canada (7.9 vs 7.4).
• Service Satisfaction Index scores skewed higher for those whose recent contact with the CRA took place online (7.7) compared to those whose contact took place through the mail (7.1).
• Respondents whose purpose of most recent contact was related to their My Account service (7.8), general information (7.7), clarification on information sent by the CRA (7.6) or related to their personal income tax (7.6) scored higher compared to those whose contact was related to an audit, dispute, or a review (6.6).
• Respondents who provided the CRA with a good overall performance score (scores of 8 – 10) (8.9), scored higher compared to those who rated overall performance as neutral (scores of 4 to 7) (7.5) or poor (scores of 1 to 3) (5.5).

Small / medium enterprises (SMEs)

Interaction within the last 12 months

Canadian SME respondents were asked whether they had interacted with the CRA in the last 12 months for any reason at all either online, by phone or by mail. Nearly 3 in 5 (57%) reported having interacted with the CRA.

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

• Businesses operating for 10 years or less (63% vs 49% of those operating for over 10 years).
• Those utilizing in-house resources to file their business income taxes (62% vs 52% of those utilizing an outside tax preparation service).
• Respondents aged 25 to 34 (68%) or 35 to 49 years old (63% vs 52% of those aged 50 to 64 and 48% aged 65 years or older).
• Businesses with a medium annual revenue ($4 million to less than $250 million) (69% vs 52% of those with a smaller revenue).
• Businesses with 5 to 99 employees (72% vs 50% of those with fewer employees).
• Those registered for the My Business Account service (72% vs 22% of those not registered).

Those who had interacted with the CRA within the last 12 months were asked to provide the method of contact that was used in their most recent contact. A third interacted through the My Business Account portal (33%), while 32% used the phone. A fifth of businesses (20%) interacted with the CRA through the tax pages of the Canada.ca website, while 8% interacted through the mail. Other forms of interaction were much less common.

Key segment findings when it comes to the most recently used method of communication with the CRA included:

• Businesses operating for over 10 years were more likely to have interacted with the CRA through the following methods of communication compared to those operating for 10 years or less:
  • By telephone (40% vs 29%)
  • By mail (13% vs 5%)
• Conversely, those operating for 10 years or less were more likely to interact with the CRA through the following methods compared to those operating for over 10 years:
  • Through the tax pages of the Canada.ca website (25% vs 10%)
  • By fax (4% vs 1%)
• Incorporated businesses (45%) were more likely to have used the My Business Account portal compared to sole proprietors (30%) or partnerships (20%).
• Conversely, partnerships (27%) or sole proprietors (22%) were more likely to interact with the CRA through the Canada.ca website compared to incorporated businesses (8%).

Reason for most recent interaction

Businesses who had interacted with the CRA in the past year were also asked to describe the purpose of their most recent contact. Results were mixed, with 35% citing information related to their My Business Account, 30% referring to business taxes, 24% referring to GST/HST and another 24% sought clarification for information sent by the CRA (24%). About 1 in 5 had contacted the CRA for a matter related to payroll (21%), general information not related to filing business taxes (21%), or a matter related to an audit, dispute, or a review (18%).

Differences that emerged across subsegments related to the purpose of the most recent interaction with the CRA included the following:

• Sole proprietors were more likely to report contacting the CRA for the following purposes compared to incorporated businesses:
  • General information (23% vs 11%)
  • An audit, dispute, or a review (21% vs 9%)
• Businesses operating for 10 years or less were more likely to have contacted the CRA for matters relating to the following:
  • My Business Account (40% vs 27% of those operating for over 10 years)
  • GST/HST (27% vs 18%)
  • Payroll (26% vs 12%)
  • General information (25% vs 13%)
• Men were more likely to have contacted the CRA for the following reasons compared to women:
  • Business taxes (35% vs 22%)
  • Clarification of information (29% vs 16%)
  • General information (28% vs 11%)
  • An audit, dispute, or a review (21% vs 12%)
• Businesses with 5 to 99 employees were more likely to contact the CRA for the following reasons compared to those with fewer employees:
  • Business taxes (37% vs 25%)
  • Clarification of information (30% vs 25%)
  • Payroll (29% vs 13%)
  • General information (29% vs 14%)
  • An audit, dispute, or a review (26% vs 10%)

Service satisfaction

Businesses who had interacted with the CRA in some capacity over the past year were asked to provide their level of agreement on a scale of 1 to 10 with a series of service satisfaction statements based on their service experience, with 1 being completely disagree and 10 being completely agree.

Roughly two-thirds strongly agreed (scores of 8 – 10) that the CRA representative was professional (65%), and courteous (65%), and another 55% felt that the representative took the time to understand their situation. When it comes to information provided by the CRA, roughly two-thirds agreed that the information given was accurate (67%), complete (64%), and easy to understand (61%). Roughly 3 in 5 SMEs agreed that the CRA's service was timely (59%), and easy to access (59%).

The service satisfaction index (SSI) calculation was developed to produce an overall score to evaluate clients' experience with CRA services. The questions making up the SSI were asked of those who had interacted with the CRA in the past 12 months and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction. The index is calculated as outlined below:

Looking at overall service satisfaction index scores, nearly 3 in 5 of businesses (58%) obtained a high index score (scores of 8 – 10), while 32% obtained neutral scores (scores of 4 – 7). Roughly 1 in 10 SMEs (10%) had a low index score (1 – 3). The average SSI score among Canadian SMEs was 7.6.

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

• Businesses operating for 10 years or less (7.8 vs 7.1 among those operating for over 10 years).
• Businesses with 5 to 99 employees (8.0 vs 7.2 among those with fewer employees).
• Those operating in Quebec (7.9), or Ontario (7.7 vs 6.9 among those operating in Alberta).
• Respondents aged 35 to 49 (8.0 vs 7.3 among those aged 50 to 64, 7.2 aged 65+).
• Men (7.8 vs 7.3 among women).
• Businesses with a medium annual revenue ($4 million to less than $250 million) (8.7 vs 6.9 among those with a small revenue).
• Businesses whose method of contact with the CRA was through the website (8.0), or My Business Account (8.0 vs 7.1 among those whose contact took place over the phone, 6.7 via mail).
• Those whose purpose of most recent contact was related to payroll (8.4 vs 7.8 among those who cited My Business Account, 7.6 GST/HST, 7.6 business taxes, and 7.5 an audit, dispute, or a review).

Canadian businesses who had contacted the CRA in the past year were asked whether the CRA had successfully met their needs during their most recent contact. More than 4 in 5 SMEs (82%) felt they got what they needed from the CRA on this occasion, while 15% did not.

Needs were more likely to have been met for the following subsegments:

• Businesses operating for 10 years or less (86% vs 74% among those operating for over 10 years).
• Businesses with 5 to 99 employees (87% vs 77% among those with fewer employees).
• Those with a medium annual revenue ($4 million to less than $250 million) (97% vs 73% among those with a small revenue).
• Men (86% vs 77% among women).
• Businesses whose contact with the CRA took place online (91% vs 74% contacting via mail, 68% contacting via phone).

Those who had any form of interaction with the CRA in the past year were then asked to compare the level of customer service they had received with that offered by financial institutions. Nearly half (48%) believe the service was about the same. Among the remaining respondents, more feel the CRA provided better service (29%) than worse service (21%).

Additional findings among relevant subgroups included:

• Businesses whose method of contact was over the phone were more likely to feel that the service received from the CRA was worse (31% vs 15% among those contacting online).
• Businesses operating for 10 years or less more commonly described CRA's service as better compared to those operating for over 10 years (35% vs 17%).
• Those with 5 to 99 employees were more likely to rate CRA's service as better compared to those with fewer employees (37% vs 22%).
• Businesses with a medium annual revenue ($4 million to less than $250 million) were more likely to describe the CRA's service as better (50% vs 17% among those with a small revenue).
• Businesses operating in Ontario more commonly described receiving better service when dealing with the CRA (33% vs 18% among those operating in Alberta).

Tax intermediaries (TIs)

Interaction within the last 12 months

Canadian TIs were asked whether they had interacted with the CRA in the last 12 months for any reason. More than 3 in 5 (64%) had had contact with the CRA, while 29% had no form of contact in the last 12 months.

When it comes to contact with the CRA, the following subgroup trends emerged:

• Those not registered with the Represent a Client service were more than three times as likely to report no contact with the CRA compared to those registered with the service (47% vs 13%).
• TIs operating for over 10 years were more likely to report no contact with the CRA compared to those operating for 10 years or less (33% vs 26%).

Canadian TIs who had interacted with the CRA in the last 12 months were asked to provide the method of contact that was used during their most recent interaction. TIs were most likely to have used the phone (51%), while 17% had used the Canada.ca website, and 16% the Represent a Client service. Another 11% communicated via mail, while in person communication (3%) and by fax (1%) were much less common.

Businesses operating for 10 years or less were more likely to have interacted with the CRA through the mail compared to those operating for over 10 years (13% vs 8%).

Businesses operating in Ontario (23%) were more likely to have interacted with the CRA through the Represent a Client service compared to those operating in Quebec (12%) or British Columbia (11%).

Reason for most recent interaction

TI respondents were asked to specify the type of client they were representing during their most recent interaction with the CRA. Nearly half reported that they were representing an individual (49%) while slightly fewer were representing a business (44%). TIs acting on behalf of an estate or trust (4%), or a charity or not for profit (1%) were much less common.

Businesses operating for 10 years or less were more likely to be acting on behalf of an individual compared to those operating for over 10 years (54% vs 44%).

TIs who had contact with the CRA in the past year were asked to describe the purpose of their most recent interaction. More than quarter of respondents were contacting the CRA regarding their client's personal taxes or business taxes (27% respectively). Slightly fewer reported contacting the CRA regarding their Represent a Client account (25%) or for clarification of information sent by the CRA (21%). Nearly a fifth of respondents were contacting the CRA for general information unrelated to business taxes, or regarding an audit, dispute, or a review (17% respectively).

Subsegment findings related to the purpose of the most recent interaction with the CRA included the following:

• Respondents whose method of contact was online were more likely to report interacting with the CRA for the following reasons compared to those contacting the CRA over the phone:
  • Business taxes (33% vs 23%)
  • General information (24% vs 14%)
• TIs contacting the CRA online were more likely to have contacted the CRA regarding their client's business taxes compared to those whose contact took place via mail (33% vs 18%).
• Those contacting the CRA through the Canada.ca website (31%) were more likely to be seeking general information compared to those contacting the CRA through the Represent a Client service (16%), via mail (14%), or over the phone (14%).

Service satisfaction

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

Most strongly agreed (scores of 8 – 10) that the CRA representative was professional and courteous (65% respectively), while 56% felt that the representative took the time to understand their situation. When it comes to information provided by the CRA, just over half strongly agreed that the information given was accurate (54%), complete (53%), and easy to understand (52%). Nearly half of TIs agreed that the service was easy to access (47%) and timely (45%).

The service satisfaction index (SSI) calculation was developed to produce an overall score to evaluate clients' experience with CRA services. The questions making up the SSI were asked of those who had interacted with the CRA in the past 12 months and either provided their method of contact with the CRA or provided a valid purpose for their most recent interaction. The index is calculated as outlined below:

Looking at service satisfaction index scores, 42% of TIs fall into the 8 – 10 range, while nearly half (47%) obtained a neutral score (scores of 4 – 7). Roughly 1 in 10 respondents (11%) obtained low index scores (1 – 3). The average SSI score among TIs was 7.0.

Notable subgroup differences across service satisfaction index scores included:

• Tax intermediaries whose interaction concerned business taxes (7.4) scored higher compared to those whose contact was related to clarification for information sent by the CRA (6.8), a client's personal taxes (6.7), or an audit, dispute, or a review (6.3).
• Those whose interaction was related to general information (7.2), or their Represent a Client service (7.2) scored higher compared to those whose contact was related to an audit, dispute, or a review (6.3).
• Those registered for the Represent a Client service scored higher compared to those who were not registered (7.2 vs 6.2).
• TIs operating in Quebec (7.2), or Ontario (7.1) scored higher compared to those operating in British Columbia (6.4).

Canadian TIs who had contacted the CRA in the past year were asked whether the CRA had successfully met their needs during their most recent contact. Nearly 4 in 5 TIs (78%), felt that their needs had been met, while for 20% their needs had not been met.

Subsegment differences related to having needs met when contacting the CRA included the following:

• TIs registered for the Represent a Client service were more likely to report that their needs were met compared to those not registered (82% vs 60%).
• Those operating for 10 years or less were more likely to feel their needs were met compared to those operating for over 10 years (82% vs 74%).

Those who had interacted with the CRA in the past year were then asked to compare the level of customer service they had received against that offered by other financial institution services. A quarter of respondents (25%) felt that the CRA provided better service compared to other financial institutions they do business with. Most TIs (50%) instead felt that thTable 59. Customer service compared to experiences with other financial institutionse CRA's service was about the same, while 23% felt that the service was worse.

Additional findings among relevant subgroups included:

• TIs in operation for over 10 years more were more than twice as likely to describe the service as worse compared to those operating for 10 years or less (34% vs 16%).
• Those registered for the Represent a Client service were twice as likely to describe the service as better compared to those not registered (28% vs 14%).

Service delivery

General population

Service statements

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

More than 4 in 5 respondents (81%) strongly agreed (scores of 8 – 10) that when contacting the CRA by telephone, they were able to get service in the official language of their choice. Nearly half (48%) agreed that they know how to access the tax benefits and credits to which they are entitled.

Relevant subgroup differences across the service metrics included:

• Canadians living in Ontario (9.3) were more likely to agree receiving service in the official language of their choice compared to those living in Quebec (8.9), or Manitoba or Saskatchewan (8.8).
• Those aged 18 to 24 (9.5) or 35 to 49 years old (9.3) were more likely to agree receiving service in the official language of their choice compared to those 65 years or older (8.7).
• Respondents who had contact with the CRA over the past 12 months were more likely to agree that they received service in the official language of their choice (9.3 vs 8.9).
• Canadians with a university education were more likely to agree that they received service in the official language of their choice compared to those with a high school education (9.3 vs 8.8).
• A significantly greater proportion of adults who reported filing their taxes on their own agreed that they know how to access the tax benefits and credits they were entitled to compared to those who received help (7.5 vs 6.5).
• Respondents who were retired (7.1) were more likely to agree that they knew how to access the tax benefits and credits they were entitled to compared to those working full-time (6.6), or those that were unemployed (6.3).
• Those registered for the My Account service were more likely to agree with the service metrics compared to those not registered:
  • They received service in the official language of their choice (9.3 vs. 8.5).
  • They knew how to access the tax benefits and credits to which they were entitled (7.1 vs 5.9).

Registered for online services

More than two-thirds of respondents (69%) reported being registered with the CRA's My Account online service.

The following subgroups were significantly more likely to say that they were registered:

• Those who had contact with the CRA in the past 12 months (84% vs 59% of those that had not).
• Canadians who had contact with the CRA online over the past year (95% vs 83% of those who interacted over the phone and 63% of those who connected via mail).
• Canadians living in British Columbia (74%), Ontario (73%), or Alberta (72% vs 56% of those in Atlantic Canada).
• Respondents who do not self-identify as having a disability (71% vs 58% of those who do).
• Canadians with a household income of $150,000 or more (86% vs 51% of those earning less than $40,000, 70% of those earning between $40,000 and $80,000, and 76% earning $80,000 to under $150,000).
• Those who were self-employed (83%), working full-time (78%), or part-time (72% vs 50% of those who were retired).
• Respondents who reported filing their taxes on their own (84% vs 64% of those who received help).
• Those aged 25 to 34 or those aged 35 to 49 (82% respectively vs 69% of those 50 to 64, or 48% of those aged 65 or older).
• Canadians with a university education (78% vs 67% of those with a trade school or college education and 53% of those with a high school education).

Small / medium enterprises (SMEs)

Confidence without external assistance

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

Roughly 2 in 5 SMEs (42%) expressed a high level of confidence (scores of 8 – 10), while nearly a third (32%) expressed a moderate level of confidence (scores of 4 – 7). However, 26% expressed a low level of confidence (scores of 1 – 3) in their businesses' ability to handle taxes without external assistance. This results in an average confidence score of 6.0.

Contact preferences when dealing with the CRA

Businesses were then asked to describe their preferred means of receiving service or information in different circumstances that involve dealing with the CRA. When it comes receiving basic information, visiting the tax pages of the Canada.ca website is top ranked, as selected by 39%. Roughly a fifth (20%) would prefer to contact the CRA by telephone, while 10% would opt for sending the CRA an email, and 8% would prefer an online chat function. Additional mentions included asking a financial advisor or accountant to contact the CRA (6%), contacting the CRA via social media (5%), by mail (5%), or by fax (3%).

Additional subgroup differences across contact preferences included:

• Businesses operating for over 10 years were more likely to prefer the following sources for general information compared to those operating for 10 years or less:
  • Visiting the tax pages of the Canada.ca website (49% vs 34%)
  • Contact the CRA by telephone (26% vs 17%)
• Conversely, those operating for 10 years or less were more likley to prefer the following sources compared to those operating over 10 years:
  • Send the CRA an email (12% vs 4%)
  • Contact the CRA using an online chat function (11% vs 4%)
• Incorporated businesses (54%) were more likely to prefer visiting the Canada.ca website for general information compared to sole proprietors (37%), or partnerships (32%).
• Partnerships, in turn, were more inclined to prefer contacting the CRA using an online chat function compared to incorporated businesses (15% vs 3%).

Businesses were then asked to describe their preferred means of receiving service or information when they require clarification regarding information sent by the CRA. In these circumstances, the top response was contacting the CRA by telephone, as selected by 36%. This was followed by email (14%), the tax pages of the Canada.ca website (12%), an online chat function (10%), and asking a financial advisor or accountant to contact the CRA (10%). Fewer would contact the CRA via mail (6%), through social media (6%), or by sending a fax (4%).

Preferences differed across subgroups in the following ways:

• Women were more likely to show interest in contacting the CRA over the phone compared to men (42% vs 32%).
• Incorporated businesses (27%) were more likely to prefer asking a financial advisor or accountant to contact the CRA when it comes to obtaining clarification compared to partnerships (12%), or sole proprietors (5%).
• Businesses operating for over 10 years were more likely to contact the CRA by telephone for clarifications compared to those operating for 10 years or less (46% vs 31%).
• Those with a business size of 1 to 4 employees were more likely to select contacting the CRA over the phone compared to those with 5 to 99 employees (45% vs 22%).
• Businesses with 5 to 99 employees were more likely to prefer the following approaches compared to those with 1 to 4 employees:
  • Visit the tax pages of the Canada.ca website (17% vs 9%)
  • Contact the CRA by mail (10% vs 3%)
  • Contact the CRA by social media (10% vs 3%)

Businesses were then asked to describe their preferred means of receiving service or information for assistance on a personal tax matter. More than a third of SMEs (38%) specified that they would prefer to contact the CRA by telephone in this situation. A distant second were the tax pages of the Canada.ca website (15%), followed by email (13%) and asking a financial advisor or accountant to contact the CRA (11%). Fewer would contact the CRA using an online chat function (8%), by mail (6%), sending a fax (4%), or via social media (2%).

When it comes to receiving assistance on a personal tax matter, the following subgroups differences emerged:

• Businesses whose tax filing method utilized outside tax preparation services were more likely to select asking a financial advisor or accountant compared to those utilizing in-house resources (18% vs 5%).
• Businesses operating for over 10 years were more likely to ask a financial advisor or accountant compared to those operating for 10 years or less (18% vs 8%).
• Sole proprietors tended to prefer contacting the CRA via email compared to partnerships (15% vs 2%).
• Incorporated businesses (23%) or partnerships (20%) were more likely to ask a financial advisor or accountant compared to sole proprietors (7%).
• Partnerships were more likely to prefer contacting the CRA using an online chat function compared to incorporated businesses (12% vs 4%).
• Those with a business size of 1 to 4 employees were more likely to select contacting the CRA over the phone compared to those with 5 to 99 employees (44% vs 30%).
• Businesses with 5 to 99 employees were more likely to prefer contacting the CRA via mail compared to those with fewer employees (10% vs 3%).

Confidence resolving a tax disagreement

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

Just over two-fifths of SMEs (44%) were very confident (scores of 8 – 10) that they would be able to resolve a disagreement with their business taxes, while 34% expressed a moderate level of confidence (scores of 4 – 7). Nearly a fifth of respondents (17%) expressed a low level of confidence (scores of 1 – 3) that the issue would be resolved. This results in an average confidence score of 6.5, representing a neutral score.

Additional subsegment confidence findings included the following:

• Average confidence scores were higher among businesses operating in Quebec (7.3) compared to those in Ontario (6.5), or Alberta (6.0).
• Businesses operating for 10 years or less expressed greater confidence compared to those operating for more than 10 years (7.0 vs 5.6).
• Sole proprietors (6.8) or partnerships (6.6) were more confident compared to incorporated businesses (5.4).
• Businesses with 5 to 99 employees were more confident compared to those with fewer employees (7.2 vs 6.0).
• Businesses whose method of recent contact with the CRA was online were more confident compared to those whose contact took place over the phone (7.2 vs 5.6).
• Men were more confident compared to women (6.8 vs 6.1).

Using the same confidence scale, businesses were asked to rate how confident they would be that, in the event of a disagreement with the CRA over their business taxes, the process would be conducted fairly. Nearly half of SMEs (46%) were quite confident (scores of 8 – 10), while 35% expressed a moderate level of confidence (scores of 4 – 7). More than 1 in 10 respondents (15%) expressed a low level of confidence (scores of 1 – 3) that the process would be fair. This results in an average confidence score of 6.7.

Relevant subsegment confidence findings include the following:

• Businesses operating in Quebec (7.4) were more confident compared to those in Ontario (6.7), or Alberta (6.2).
• Business whose method of most recent contact took place online were more confident compared to those whose contact took place over the phone (7.4 vs 6.0).
• Businesses operating for 10 years or less were more confident compared to those operating for over 10 years (7.1 vs 5.9).
• Sole proprietors (6.9) or partnerships (6.9) were more confident compared to incorporated businesses (5.5).
• Businesses with 5 to 99 employees were more confident compared to those with fewer employees (7.2 vs 6.2).
• Men were more confident compared to women (6.9 vs 6.4).

Service statements

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

Nearly 4 in 5 SMEs (78%) strongly agreed (scores of 8 – 10) that when contacting the CRA by telephone, they are able to get service in the official language of their choice. More than half of businesses also agreed that the CRA offers online services that meet their needs (53%). Nearly half of respondents specified that they know how to access the tax benefits and credits their business is entitled to or feel well-informed about the services the CRA has to offer (46% respectively).

Additional relevant differences across various subgroups included the following:

• SMEs who used in-house resources exclusively to file their business taxes were more likely to agree with the following metrics compared to those utilizing an external tax preparation service exclusively:
  • The CRA offers online services that meet their needs (7.6 vs 6.8)
  • Understanding of how to access tax benefits and credits for business (7.5 vs 6.2)
  • Feeling well-informed about the services the CRA has to offer (7.3 vs 6.2)
• Businesses operating for less than 10 years were more likely to agree with the following metrics compared to those operating for 10 years or more:
  • The CRA offers online services that meet their needs (7.5 vs 6.7)
  • Understanding of how to access tax benefits and credits for business (7.2 vs 6.3)
  • Feel well-informed about the services the CRA has to offer (7.1 vs 6.1)
• Those whose recent contact with the CRA took place online were more likely to agree with the following metrics compared to those whose contact took place over the phone:
  • The CRA offers online services that meet their needs (7.8 vs 6.5)
  • Understanding of how to access tax benefits and credits for business (7.3 vs 6.4)
  • Feeling well-informed about the services the CRA has to offer (7.5 vs 6.0)
• Businesses operating in British Columbia were more likely to agree with being served in the official language of their choice compared to those operating in Quebec (9.1 vs 8.3).
• Those operating in Quebec were more likely to agree with the following service statements compared to those living in Ontario, Alberta, or British Columbia:
  • Understanding of how to access tax benefits and credits for business (7.6 vs 6.7, 6.4, 6.8)
  • Feel well-informed about the services the CRA has to offer (7.6 vs 6.7, 6.2, 6.6)

Registered for online services

Canadian businesses were asked to specify whether they were currently registered with the CRA's My Business Account secure tax portal. Nearly three quarters of SMEs (73%) had a My Business Account, 17% did not and 10% weren't sure or refused to answer.

Those most likely to be registered for the My Business Account secure tax portal included:

• SMEs who had contact with the CRA over the past 12 months (89% vs 53% who did not).
• Respondents who do not identify as having a disability (76% vs 60% of those who do).
• Incorporated businesses (86% vs 76% of partnerships, 70% of sole proprietors).

Canadian business respondents who most recently interacted with the CRA over the phone were asked to describe why they did not use the My Business Account secure tax portal. A quarter (27%) mentioned something related to access to information, including 17% who specifically mentioned the need for clarifications related to information that was received from the CRA. Another 20% cited difficulties accessing the online portal, while 18% mentioned the 'convenience' of engaging with the CRA over the phone. Security or privacy concerns utilizing the online portal (15%), were brought up by another 1 in 10. Additional mentions included miscellaneous service needs (13%).

Business tax processes

Canadian businesses were asked to describe how letters from the CRA that are addressed to the business are processed. Most (65%) reported being responsible for reading and dealing with any letters received from the CRA with nearly everyone else (33%) indicating they typically read the letter personally and give it to their accountant or finance area to handle. Few reported immediately passing any letters received from the CRA to their accountant or finance area without personally reading it first (1%).

Sole proprietors were more likely to specify that they would read letters received from the CRA and address them themselves compared to incorporated businesses (71% vs 55%).

Conversely, incorporated businesses were more likely to specify that they would read it and give it to their accountant or finance area to handle compared to sole proprietors (42% vs 27%).

Respondents who reported providing mail from the CRA to their accountant were asked whether they had a dedicated employee or team of employees that deal with the CRA. Nearly half of businesses (47%) had dedicated staff to deal with the CRA on behalf of the organization, while 52% did not.

Canadian businesses were asked how often they engage in a series of online business activities. Of the services included, online banking (68%) was most likely to be used frequently, followed by making payments online (59%), and receiving bills electronically (53%). Not quite half of SMEs also reported making purchases online and sending invoices electronically (44% respectively) on a frequent basis. Roughly 2 in 5 businesses frequently sent or received e-transfers (40%), or maintained a company website (37%).

Relevant subsegment differences across the various online business activities included the following:

• Women tended to report frequently banking online to a greater extent than men (78% vs 61%).
• Respondents registered for the My Business Account service tended to more frequently engage in the following activities compared to those not registered:
  • Make payments online (64% vs 43%)
  • Send invoices electronically (50% vs 27%)
  • Send or receive electronic money transfers (45% vs 25%)
  • Maintain a company website (41% vs 21%)

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

More than three quarters of SMEs (77%) reported visiting the Canada.ca website for tax-related information.

Those most likely to have visited the tax pages of the Canada.ca website included the following:

• Businesses utilizing in-house resources exclusively to file business taxes (88% vs 66% of those using outside tax preparation services exclusively).
• Those who had contact with the CRA over the past 12 months (87% vs 62% of those who did not have contact).
• Those registered for the My Business Account service (84% vs 52% of those not registered).

Businesses that had visited the Canada.ca website for tax-related information were asked to provide their level of agreement on a scale of 1 to 10 with a series of website metrics, with 1 being completely disagree and 10 being completely agree. More than half of respondents (52%) strongly agreed (scores of 8 – 10) that the website provided them with information that was needed. Roughly half further agreed that the information provided was easy to understand (50%) and easy to find (46%).

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

Relevant subgroup differences for website evaluation metrics included the following:

• Businesses operating in Quebec were more likely to agree with the following website metrics compared to those operating in Alberta:
  • The website provided me with the information that I needed (7.7 vs 6.7)
  • The information provided on the tax pages of the Canada.ca website is easy to understand (7.4 vs 6.5)
  • It is easy to find the information I'm looking for (7.6 vs 5.8)
• Sole proprietors were more likely to agree with the following metrics compared to incorporated businesses:
  • The website provided me with the information that I needed (7.3 vs 6.4)
  • The information provided on the tax pages of the Canada.ca website is easy to understand (7.1 vs 6.1)
  • It is easy to find the information I'm looking for (6.8 vs 5.8)
• Businesses operating for 10 years or less were more likely to agree with the following metrics compared to those operating for over 10 years:
  • The website provided me with the information that I needed (7.4 vs 6.7)
  • The information provided on the tax pages of the Canada.ca website is easy to understand (7.2 vs 6.3)
  • It is easy to find the information I'm looking for (7.1 vs 5.9)
• Those registered for the My Business Account service were more likely to agree with the following metrics compared to those not registered:
  • The website provided me with the information that I needed (7.3 vs 6.3)
  • The information provided on the tax pages of the Canada.ca website is easy to understand (7.0 vs 6.1)
  • It is easy to find the information I'm looking for (6.9 vs 5.5)

Tax filing burden

Businesses were asked to provide their level of agreement on a scale of 1 to 10 with a series of tax filing perception metrics, with 1 being completely disagree and 10 being completely agree. Just over two-fifths of SMEs (42%) strongly agreed (scores of 8 – 10) that they spent less time searching for information required to meet business tax obligations over the past year. Slightly fewer strongly agreed that the CRA takes their needs into account when developing products and services (40%) and that new products and services are in line with the realities of conducting business (40%).

Relevant subgroup differences across these business tax filing metrics include the following:

• Businesses operating for 10 years or less were more likely to agree with the following metrics compared to those operating for over 10 years:
  • Spending less time over the past year searching for information to meet business tax obligations (7.2 vs 6.2)
  • The CRA takes the needs of businesses into account when developing new products and services (7.3 vs 6.0)
  • The CRA develops new products and services that are in line with the realities of conducting business (7.3 vs 5.9)
• Businesses operating in Quebec were more likely to agree with the following metrics compared to those operating in Ontario or British Columbia:
  • Spending less time over the past year searching for information to meet business tax obligations (7.6 vs 6.7, 6.2)
  • The CRA takes the needs of businesses into account when developing new products and services (7.5 vs 6.8, 6.8)
  • The CRA develops new products and services that are in line with the realities of conducting business (7.7 vs 7.0, 6.6)

Businesses were asked to rate the level of burden they had experienced while meeting their business tax obligations on a scale of 1 to 10, with 1 being not at all burdensome and 10 being extremely burdensome. The bulk of respondents either felt it was very burdensome (scores of 8 – 10) (37%), or moderately burdensome (scores of 4 – 7) (38%). The remaining 25% rated meeting their business tax filing obligations between a 1 – 3. This results in an average burden score of 6.0, representing a neutral score.

Additional subgroup differences across average burden ratings included the following:

• Men were more likely to provide higher average burden scores compared to women (6.2 vs 5.6).
• TIs operating for 10 years or less were more likely to provide higher average burden scores compared to those operating for over 10 years (6.3 vs 5.4).
• Those with 5 to 99 employees were more likely to provide higher average burden scores compared to those with fewer employees (6.4 vs 5.7).
• Those who reported interacting with the CRA over the past year tended to rate their level of burden higher on average compared to those with no contact (6.4 vs 5.5).

Tax intermediaries (TIs)

Contact preferences when dealing with the CRA

Tax intermediaries were asked to describe their preferred means of receiving service or information in different circumstances that involve dealing with the CRA. When it comes receiving basic information, 43% would prefer to visit the tax pages of the Canada.ca website, while 19% would opt to contact the CRA by telephone. Fewer would prefer contacting the CRA using an online chat function (11%) or by sending the CRA an email (10%). Additional mentions include contacting the CRA via mail (5%), through social media (5%), or sending the CRA a fax (4%).

Additional subgroup differences across these preferences included the following:

• TIs operating in British Columbia were more likely to prefer contact with the CRA through the tax pages of the Canada.ca website compared to those living in Quebec (57% vs 38%).
• Businesses operating for 10 years or less were more likely to prefer contact through social media compared to those operating for over 10 years (8% vs 1%).

TIs were then asked to describe their preferred means of receiving service or information when they require clarification regarding information sent by the CRA. This time, contact via telephone was the top option (44%), followed by sending the CRA an email (16%), using an online chat function (12%), and visiting the tax pages of the Canada.ca website (11%). Fewer would prefer to contact the CRA by mail (8%), via social media (5%), or by fax (2%).

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

• Those operating for 10 years or less would prefer to contact the CRA using an online chat function compared to those operating for over 10 years (17% vs 6%).
• TIs that were not registered with the Represent a Client service were more likely to prefer contact for the CRA by telephone compared to those that were registered (54% vs 39%).
• Those that rated the overall performance of the CRA as good (scores of 8 – 10) were more likely to prefer visiting the tax pages of the Canada.ca website compared to those who rated overall performance as poor (scores of 1 – 3) (16% vs 6%).
• Conversely, those that rated overall performance as poor tended to prefer to contact the CRA by telephone compared to those that rated performance as good (51% vs. 37%).

TIs were then asked to describe their preferred means of receiving service or information for assistance on a personal tax matter. Nearly half of TIs (49%) specified that they would prefer to contact the CRA by telephone. More than 1 in 10 TIs would contact the CRA by email (15%), while fewer would utilize an online chat function (9%) or would visit the tax pages of the Canada.ca website (8%). Additional mentions included contact by mail (6%), via social media (5%), or sending the CRA a fax (3%).

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

• Those operating in Quebec (15%) demonstrated greater preference interaction through social media compared to those operating in British Columbia (0%).
• TIs that rated the overall performance of the CRA as poor (scores of 1 – 3) tended to prefer to contact the CRA by email compared to those that rated performance as good (scores of 8 – 10) (21% vs. 10%).

Confidence resolving a tax disagreement

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

More than a third of TIs provided a high level of confidence (scores of 8 – 10) (35%), while 43% provided a moderate level of confidence (scores of 4 – 7). Nearly a fifth of respondents (17%) described a low level of confidence (scores of 1 – 3) that the disagreement would be resolved. This results in an average confidence score of 6.2.

Those operating in Quebec (6.6), or Ontario (6.3) were more likely to provide a higher average confidence score compared to those operating in British Columbia (5.4).

Using the same confidence scale, respondents were asked to rate their level of confidence that the resolution process would be conducted fairly in the event of a disagreement. More than a third of TIs (37%) provided a high level of confidence (scores of 8 – 10), while nearly half (47%) provided a moderate level of confidence (scores of 4 – 7). Fewer (14%) described a low level of confidence (scores of 1 – 3) that the process would be conducted fairly. This results in an average confidence score of 6.4, representing a neutral score.

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

• Those operating in Quebec (6.8), or Ontario (6.5) were more likely to provide a higher average confidence score compared to those operating in British Columbia (5.6).
• Average confidence in fair resolution was greater among those who were registered for the Represent a Client service (6.6 vs 6.0 for those who were not registered).

Service statements

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

More than two-thirds of respondents (68%) had a high level of agreement (scores of 8 – 10) that when contacting the CRA by telephone, they are able to get service in the official language of their choice. Nearly half of TIs agreed that they know how to access the tax benefits and credits their clients are entitled to (49%), while 42% felt well-informed about the services the CRA has to offer. Another 40% of TIs agreed the CRA offers online services that meet their needs.

Additional relevant findings among various subgroups include the following:

• TIs that had contact with the CRA in the past 12 months were more likely to agree that they know how to access the tax benefits and credits their clients are entitled to compared to those that had no contact (7.3 vs 6.5).
• Those who were registered for the Represent a Client service were more likely to agree with the following metrics compared to those who were not registered:
  • Know how to access the tax benefits and credits (7.4 vs 6.5)
  • Feel well-informed about the services the CRA has to offer (6.9 vs 6.2)

Registered for online services

Canadian TIs were asked to specify whether they were currently registered with the CRA's Represent a Client secure tax portal. More than half of TIs (53%) reported having an account, while more than a third (36%) did not. More than 1 in 10 TIs (11%) were unsure or refused to answer whether they used the CRA's secure tax portal.

Those that reported interacting the CRA over the past 12 months were more likely to be registered with the Represent a Client service compared to those that had no contact (67% vs 25%).

Registered users of Represent a Client whose most recent contact with the CRA took place over the phone were asked to describe why they did not use the online tax portal. Nearly a third of respondents (30%) described 'convenience' as the reasoning behind using this means of interaction. More than a fifth mentioned access to information (23%), with 18% specifically mentioning the need for clarifications related to information that was received from the CRA. An additional fifth of respondents cited security or privacy concerns surrounding utilizing the online portal (22%).

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

Nearly 9 in 10 TIs (86%) reported visiting the Canada.ca website for tax-related information.

Those most likely to have visited the tax pages of the Canada.ca website included the following:

• TIs who had contact with the CRA over the past 12 months (93% vs 74% among those that had no contact).
• Those registered for the Represent a Client secure tax portal (93% vs 79% among those not registered).

TIs that had visited the Canada.ca website for tax-related information were asked to provide their level of agreement on a scale of 1 to 10 with a series of website metrics, with 1 being completely disagree and 10 being completely agree. More than two-fifths of respondents (43%) strongly agreed (scores of 8 – 10) that the website provided the information that was needed. Slightly fewer agreed that the information provided was easy to understand (40%), or that the information was easy to find (38%).

TIs who were registered for the Represent a Client service were more likely to agree that finding information on the Canada.ca website was easy compared to those not registered (6.7 vs 6.1).

Those operating in Quebec were more likely to agree that the website provided the information that was needed compared to those operating in British Columbia (7.2 vs 6.4).

Tax filing burden

TIs were asked to provide their level of agreement on a scale of 1 to 10 with a series of tax filing perception metrics, with 1 being completely disagree and 10 being completely agree. More than a third of respondents had a high level of agreement (scores of 8 – 10) that they spent less time searching for information required to meet business tax obligations over the past year (35%), that the CRA develops new products and services that are in line with the realities of conducting business (35%), and takes the needs of businesses into account when developing these new products and services (34%).

Relevant subgroup differences across these business tax filing metrics include the following:

• Those who interacted with the CRA over the phone over the past year were more likely to agree that they spent less time searching for required information to meet business clients' tax obligations compared to those whose contact took place through the Canada.ca website (6.5 vs 5.5).
• TIs that were registered for the Represent a Client service were more likely to agree with the following metrics compared to those not registered:
  • Spending less time over the past year searching for information to meet business clients' tax obligations (6.6 vs 5.8)
  • The CRA takes the needs of businesses into account when developing new products and services (6.6 vs 6.1)
  • The CRA develops new products and services in line with the realities of conducting business (6.5 vs 5.9)
• Those operating in Quebec were more likely to agree with the following metrics compared to those operating in British Columbia:
  • The CRA takes the needs of businesses into account when developing new products and services (7.0 vs 5.3)
  • The CRA develops new products and services in line with the realities of conducting business (6.8 vs 5.8)
  • Spending less time over the past year searching for information to meet business clients' tax obligations (6.6 vs 5.8)

TIs were asked to rate the level of burden they had experienced while meeting their clients' business tax obligations on a scale of 1 to 10, with 1 being not at all burdensome and 10 being extremely burdensome. Nearly a quarter of TIs felt it was very burdensome (scores of 8 – 10) (23%), while more than half felt it was moderately burdensome (scores of 4 – 7) (52%). Fewer (22%) rated meeting their business clients' tax filing obligations between a 1 – 3. This results in an average confidence score of 5.6.

Attitudes towards tax compliance

General population

Fairness

Canadians were asked to specify whether they feel that the amount of money they paid in taxes was reflective of the services received from governments. Most felt that they paid too much in taxes – including 39% who felt that they paid significantly too much and 25% who felt that they paid somewhat too much – while nearly a third (30%) felt that they paid about the right amount. Few (4%) felt that they paid too little.