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Measuring the Small Business Compliance Burden - Benchmark Report
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Table of Contents
About This Report
Introduction
Understanding the Burden
Data Sources
Methodology
Direct Measures - Cost in Time
1.1 - Hours expended complying with CRA requirements
1.2 - Timeliness - Service standard results for small business-related services
1.3 - CRA response rate for telephone enquiries
1.4 - Perceived changes in overall compliance costs (time) and perceived reasons for those changes
Direct Measures - Costs in Money
2.1 - Costs to file taxes (e.g. third party providers)
2.2 - Perceived changes in compliance costs (money) and perceived reasons for those changes
Indirect Measures - Complexity of the Compliance Process
3.1 - Taxpayer error rate
3.2 - Percentage of telephone enquiries by topic
3.3 - Percentage of Web page visits by topic
Indirect Measures - Quantity and Quality of CRA Services for taxpayers
4.1 - User satisfaction with CRA services and staff
4.2 - Time spent on the CRA Web site
4.3 - Accuracy and clarity of information provided by the CRA
4.4 - CRA Outreach activities
Conclusion
Using Our Benchmarks
Appendix A
Performance Measurement Framework for Compliance Burden Reduction
Appendix B
Sources
References
Print Version
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