Measuring the Small Business Compliance Burden - Benchmark Report

The Benchmark Report is an introductory examination and measurement of the compliance burden imposed on small businesses by the Canada Revenue Agency. It is based on the Performance Measurement Framework for Compliance Burden Reduction which is a result of a commitment made in the Report of the Canada Revenue Agency's Action Task Force on Small business Issues, published in 2007.

The first and second sections of this report explain the direct measures used by the CRA for assessing the compliance costs, in terms of time and money, faced by small businesses. Section three focuses on the indirect measures used for determining the impact of legislative complexity of the compliance process. The fourth section deals with the indirect measures for evaluating the quantity and quality of CRA services available for these businesses. The report establishes benchmarks for all indicators in the performance measurement framework. These benchmarks provide the basis for comparison over time, allowing the CRA to report on the level of compliance burden, its impact on businesses, and the results of our initiatives to reduce the burden.

The report is available in HTML format, or in a print-ready .pdf version by selecting the links below:

2009

• Measuring the Small Business Compliance Burden - Benchmark Report (HTML)
• Measuring the Small Business Compliance Burden - Benchmark Report (PDF - 1,079 KB)