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Evaluation – Canada Revenue Agency (CRA) Services for Small Businesses – Liaison Officer Program

Final Report
Audit, Evaluation, and Risk Branch
May 14, 2026

Notice to reader            

Please note that in the spirit of the Access to Information Act, some information within this document cannot be disclosed for reasons related to the vulnerability of particular building or other structures or systems, including computer or communication systems, or methods employed to protect such buildings or other structures or systems.

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Executive summary

The Liaison Officer program is a free, confidential service offered by the Canada Revenue Agency (CRA) to support small business owners and self-employed individuals in understanding and meeting their tax obligations through personalized one-on-one visits and group seminars both in-person and online. Since its launch in 2015, the program has served over 108,000 small businesses.

The purpose of this engagement was to provide the Commissioner, CRA management, and the Board of Management with an independent assessment of the extent to which the Liaison Officer program remains relevant and achieved its intended outcomes.

The Liaison Officer program relies on two types of marketing strategies: the “push” strategy and the “pull” strategy. The push strategy is a proactive outreach strategy, mainly in the form of “cold” calls, which are made directly to:

The pull strategy aims to create demand by attracting those who are already interested in or have a need for the service. Those seeking help can complete the online form to request the service for which they are eligible (in other words, local organizations seeking seminars or small business owners needing tax assistance.)

The evaluation team found that:

As such, there are opportunities to optimize program participation by:

As the effects of these changes take hold, it is anticipated that proactive outreach activities for one-on-one visits would continue to decline and be replaced by direct service to Canadians.

Summary of recommendations

The Compliance Programs Branch (CPB) should, within the boundaries of available resources, optimize awareness and acceptance of the Liaison Officer program by shifting resources away from the push strategy and instead towards the pull strategy, strengthening internal referrals and calibrating online visibility, while refining website content to present the program as supportive rather than evaluative.

The CPB should monitor how small business owners become participants in the Liaison Officer program, such as through search engines, CRA web pages, or internal referrals, to determine which sources support engagement.

Management response

The CPB agrees with the recommendations in this report and has developed related action plans. The Audit, Evaluation, and Risk Branch (AERB) has determined that the action plans appear reasonable to address the recommendations.

Introduction

Small businesses play an important role in the Canadian economy and make up the majority of businesses in Canada. To support this population, the Canada Revenue Agency (CRA) strives to provide a seamless client service experience, as outlined in the 2023-2024 Departmental Plan, while upholding the Taxpayer Bill of Rights, which outlines the CRA’s commitment to small businesses.

This evaluation is included in the most recent 2025-2026 Risk-Based Assurance and Advisory Plan, which was approved by the Board of Management (Board) in March 2025. The Evaluation Framework was approved by the Commissioner on June 18, 2024. The framework identified the following two issues for the evaluation:

The evaluation covered the period from fiscal year 2015 to 2016 to fiscal year 2023 to 2024, where data were available.

Background

The purpose of this engagement was to provide the Commissioner, CRA management, and the Board with an independent assessment of the extent to which the Liaison Officer program remains relevant and achieved its intended outcomes.

The Liaison Officer program is administered by the Small Business Compliance Division of the Small and Medium Enterprises Directorate within the Compliance Programs Branch (CPB). After a brief pilot period, the Liaison Officer program was formally launched in April 2015.

The program is centrally managed by CRA headquarters, which is responsible for developing national guidance, training materials, and outreach tools. It also oversees performance measurement, stakeholder engagement, and program monitoring. The CRA’s regional offices are responsible for delivering the program directly to small businesses and self-employed individuals.

The program offers free, confidential services through personalized one-on-one visits and group seminars, both of which can be done in-person or online. These services are designed to clarify tax requirements, identify eligible business deductions, and improve bookkeeping practices. In fiscal year 2023 to 2024, about 12,600 small businesses accessed one of the Liaison Officer program services.

While Liaison Officer program budgets have increased by about 3% per year on average since fiscal year 2015 to 2016, the number of employees (in other words, full-time equivalents) decreased between fiscal years 2017 to 2018 and 2019 to 2020. However, the number of employees recovered to original numbers by fiscal year 2022 to 2023 (with 176 employees and a budget of $15M).

At the same time, program eligibility and services expanded since the Liaison Officer program’s launch. The biggest changes included:

It is important to note that since 2020, some Liaison Officer program resources have been diverted to other CPB priorities, which has added pressure to the capacity of the Liaison Officer program. For example, the Liaison Officer program delivered specialized seminars on topics such as the underused housing tax and developed T4/T4A seminars [content redacted]. These seminars are designed to raise awareness and provide education on emerging tax issues.

Liaison officers work in tax service offices across Canada, assisting businesses through one-on-one visits and group seminars in-person or online. Their main activities include: 

From fiscal year 2019 to 2020 to fiscal year 2023 to 2024, program participation has trended upwards:

Evaluation methodology

This evaluation was conducted in accordance with the CRA Evaluation Policy. The following methodologies were used during the evaluation:

It should be noted that all discussions and interpretations are sensitive to the COVID-19 pandemic shutdown timeframes, which refers to fiscal years 2020 to 2021 and 2021 to 2022.

Findings, recommendations, and action plans

The recommendations presented in this report address issues of high significance or mandatory requirements.

The CPB agrees with the recommendations in this report and has developed related action plans. The AERB has determined that the action plans appear reasonable to address the recommendations.

The findings of the evaluation are detailed below along with a management response. 

Program relevance

Overall, based on the three criteria below, the Liaison Officer program continues to be relevant.

Background

There are three criteria for assessing a program’s relevance, including the extent to which it:

Findings

Alignment with the CRA’s mandate and Government of Canada priorities

The CRA is guided by the non-binding Taxpayer Bill of RightsFootnote 1, which is intended to align with and build upon both CRA values and the products and services it provides. The Taxpayer Bill of Rights includes commitments to “promote awareness of tax obligations and entitlements,” “help small businesses comply with the requirements of the legislation we administer,” and “conduct community visits and other outreach programs,” each of which the Liaison Officer program contributes to in whole or in part.

Meets a genuine need among small business owners

The evaluation team also considered four factors in estimating the extent to which there is a genuine need for the Liaison Officer program’s services:

  1. the proportion of small business owners who are actively engaged in their tax obligations
  2. business enquiries call centre usage and user satisfaction with its services
  3. how small business owners prioritize the Liaison Officer program services
  4. how more mature small business owners gauge their value

The results for each of these factors suggest that a genuine need exists for the Liaison Officer program. The evaluation team’s telephone survey revealed that:

Moreover, a previous evaluation found that business enquiries call centres receive hundreds of thousands of calls annually seeking non-account-specific tax help. However, according to the Canadian Federation of Independent Business, many are dissatisfied with the CRA’s phone serviceFootnote 2

The evaluation team also found that the presence of the Liaison Officer program improves the CRA brand. Just over half (55%) of respondents agreed that knowing that this program is offered improved their perception of the CRA.

Different from comparable private, provincial, or not-for-profit sector offerings

The evaluation team scanned private sector, provincial government, and non-governmental organization offerings to determine the extent to which they are comparable to those offered by the Liaison Officer program by applying three criteria:

The evaluation team found no evidence that the private sector offers anything comparable to the Liaison Officer program.

Revenu Quebec’s “Programme d’accompagnement” meets all three criteria, but it administers its own taxes. Otherwise, most provinces offer webinars and seminars that cover provincial small business taxes and credits.

The evaluation team found two non-governmental organizations offering comparable services to the Liaison Officer program that are available between fall 2025 and winter 2026. There were also approximately ten free tax seminars offered in the past year, but the majority of these were Liaison Officer program seminars that had already been delivered.

Finally, while not mandated within the evaluation framework to study, but to help understand the service landscape, outreach services were observed in other areas within the CRA. Noting these other services, there may be an opportunity for the CRA to align and coordinate efforts between these services.

Why it matters

Programs may be sustained when they demonstrate continued relevance by aligning with Government of Canada and CRA priorities and by responding to the needs of taxpayers. This is further reinforced when such programs are not duplicated by other government departments or are unavailable through the private sector.

Also, while not a formal recommendation, there is an opportunity for the CRA to review and calibrate its own outreach services across the CRA to promote an optimized approach to small business outreach.

Management response

The CPB will actively support the CRA’s work to better coordinate and integrate outreach services across the CRA. Early discussions have highlighted a strong opportunity to align the Liaison Officer program with broader outreach initiatives, particularly those aimed at individuals. Further discussions will be required to determine how best to integrate services for the business community, as this population requires specialized skills, sector-specific knowledge, and tailored support. This work will ensure that outreach functions are scaled effectively while preserving the unique value the Liaison Officer program brings to small business compliance and education.

Program effectiveness

Background

A program is considered to be effective if it achieves its intended outcomes. The Liaison Officer program’s has two main outcomes, or objectives:

  1. raise awareness of, and subsequent participation in, the program’s products and services among small businesses
  2. educate small business owners so that they can file and report their taxes accurately

The evaluation team assessed the first objective by examining how the program deploys its resources for raising awareness. The evaluation team also estimated and measured program awareness among small business owners and subsequent uptake through attendance.

The evaluation team assessed the second objective by analyzing participant exit surveys, where participants self-assessed their satisfaction with the material covered, including their perceived impact of the information provided. However, the evaluation team could not determine whether participants applied this information to file and report their taxes accurately.

Findings

The Liaison Officer program relies on a blend of push and pull strategies to raise awareness of both of its principal services.

The Canadian small business population is in constant flux. Identifying and making these small business owners aware of the Liaison Officer program presents significant logistical and resourcing challenges.

According to marketing communications literature, there are two strategies to raise awareness of new products and services. A push marketing strategy focuses on “pushing” a product or service toward the customer through tactics such as direct advertising by a sales force. A pull strategy aims to create demand by attracting those who are already interested in or have a need for the service, by using methods like search engine optimization and online content marketing to draw them to the service and build long-term relationships.

One-on-one visits: Since its inception, the program has relied on “cold calls” (a push strategy) to stimulate demand. The program has consistently prioritized the gross business income segment, while applying income thresholds (in other words, $20,000 to $1,000,000 for self-employed individuals and $20,000 to $4,000,000 for corporations).

The “pull” aspect of its marketing strategy has been to introduce an online form, which, once completed by the small business owner, results in a callback from a liaison officer within a few business days. Such responsiveness is a key aspect of the relationship-building inherent in a pull strategy. According to liaison officers, anyone who completes the online request form is likely to be served.

Referrals from business enquiries call centres are the other source of requests, but call centres do not track how many callers they refer to the Liaison Officer program annually. Since fiscal year 2015 to 2016, the Liaison Officer program reports that call centre referrals produced on average 361 taxpayer initiated requests annually.

Group seminars: Liaison officers contact local community organizations who serve as intermediaries, agreeing to provide space and raise awareness for a seminar facilitated by a liaison officer. A seminar can also be requested using the online form. Since the intermediary is responsible for raising awareness for group seminars, these have been scoped out of this evaluation.

As more small businesses discover and complete the online request form, the push strategy has tapered off and has remained below pre-COVID-19 levels.

In the three years leading up to the COVID-19 pandemic (fiscal years 2017 to 2018 to 2019 to 2020), the program cold called over 172,000 new businesses (approximately 51,000 to 66,700 annually). With up to three calls per small business, this resulted in 500,000 total calls (approximately 152,000 to 198,000 total calls annually). In the same timeframe, the program called about 5,100 small business owners who completed an online request form.

In the two years post-COVID-19, call efforts have shifted towards the pull strategy. The number of businesses cold called has averaged about 41,000 (a decline of about 39% compared with pre-COVID-19) while the total number of cold calls made is down about 45%. Meanwhile, online requests made in fiscal year 2022 to 2023 have more than quadrupled from pre-COVID-19 levels, and almost doubled again in fiscal year 2023 to 2024 (up to 10,000 requests).

Analysis of the Liaison Officer program’s search engine optimization, a key component of its pull strategy, yielded mixed results. Many searches do not lead users to the Liaison Officer program web page.

Given that most Liaison Officer program web page visitors initially discover the service via search engines, the evaluation team developed a custom software tool to systematically monitor the Liaison Officer program web page’s ranking on a prominent online search engine. The tool tracked performance across 16 keyword combinations selected based on common search behaviours and terminology used by small business owners seeking similar services.

Analysis of the results showed that the Liaison Officer program web page ranked within the top five results for 5 out of 16 keyword combinations commonly used by small business owners. These higher-ranking keywords showed that small business owners were actively seeking support, which is an encouraging sign that the program is visible to those ready to engage. However, for the remaining 11 keywords, which were primarily informational, the Liaison Officer program web page did not appear within the first five pages of results, and research suggests that fewer than 1% of users click beyond the first page.

Further, the evaluation team found that if someone went online for tax assistance and knew the program by name, there are at least eight other government programs across Canada with the same name. In addition, if someone landed on a CRA web page other than the Liaison Officer program web page, there were only two instances where the evaluation team found a link to the Liaison Officer program. This suggests that users may struggle to find or recognize the CRA’s Liaison Officer program online, even when actively searching for it, potentially limiting access to the service and reducing program uptake.

Approximately 10% of Canadian small businesses are aware of the Liaison Officer program

Two surveys, conducted a few years apart, suggest that approximately 10% of small business owners are aware of the Liaison Officer program. According to a 2023 Canadian Federation of Independent Business survey, approximately 12% of its members were aware of the Liaison Officer program. The evaluation team’s telephone survey of small business owners revealed that 8% had heard of the program. The evaluation team targeted small businesses formed and active since 2010 in order to align with the creation of the Liaison Officer program initiative pilot in 2014 and the formal launch of the program in 2015. All of these businesses would have had an opportunity to be contacted by the Liaison Officer program at some point over the previous years.

The pull strategy has notably higher efficacy than the push strategy for one-on-one visits, and there are some concerns associated with cold calling small businesses. Resources should be directed away from the push strategy and towards the pull strategy.

A “conversion rate” refers to the percentage of small business owners that actually attend the one-on-one visits after being contacted by the Liaison Officer program. The evaluation team measured conversion rates by comparing how many small business owners were contacted by liaison officers for one-on-one visits to how many attended. Because the program uses both push and pull strategies in marketing its one-on-one visits, the evaluation team was able to compare their relative efficacy.

Table 1 – (Fiscal Year) Percentage of small business owners contacted through a push or pull strategy and that actually attended a one-on-one visit
Contact Strategy 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 COVID-19
2020-2021		 COVID-19
2021-2022		 2022-2023 2023-2024
Push (cold calls) 31.7% 21.5% 15.2% 14.5% 12.7% 11.9% 2.9% 6.9% 9.0%
Pull (request form call backFootnote *)     50.0% 60.0% 63.4% 62.5% 14.3% 35.1% 37.4%
Pull is more effective by a factor of:     3.3% 4.1% 5.0% 5.3% 4.9% 5.1% 4.1%

As the table above illustrates, the push strategy declined during the COVID-19 pandemic and has not recovered to pre-pandemic rates, whereas the pull strategy consistently has a significantly higher conversion rate, ranging between 3.3 and 5.3 times more effective.

It is more challenging to make sense of small business attitudes towards phone call usage. On the one hand, when asked to rank what would be the most effective way to reach them, “a telephone call from the CRA” was the first or second choice of 50% (by far the largest proportion for any option provided). The next most popular choice was “an endorsement from a business association, such as the Chamber of Commerce,” selected by 35%. These results support and align with the Liaison Officer program’s approach to raising awareness through its push strategy.

On the other hand, many small business owners are wary of unsolicited contact by phone, as most respondents (70%) from the evaluation team’s telephone survey said they would not trust someone claiming to be a CRA representative nor would they answer the call of a number they did not recognize (68%). The conversion rates in the table above, and specifically the lack of efficacy associated with the push strategy for one-on-one visits, suggest these attitudes are probably closer to reality for most. In addition, since the COVID-19 pandemic, the answering rate declined to less than 50%, regardless of whether the small business owner had requested a service or had been cold called.

Another consideration with respect to the push strategy is the elevated probability of reaching a high proportion of failing businesses. Approximately 20% of new Canadian businesses fail within their first year, while 50% don’t survive their first five years. These statistics also suggest that a significant portion of Canadian businesses have no revenue during their initial years of operation (Source: Small Business Statistics in Canada for 2025 | Made in CA).

The market penetration rate of the Liaison Office program ranges between 0.3% and 7%.

The evaluation team estimated the market penetration rate, which is the number of actual participants in the program divided by the number of eligible participants. Estimating the program’s market penetration rate is challenging because of the fluid nature of the small business population and the different ways that “eligible participants” can be defined. Having said this, considering a range of assumptions, the program serves between 0.3% and 7% of small businesses annually.

Reasonable turnaround time and options to meet online may improve the chances of Liaison Officer program participation, while the idea of sharing books and records may deter uptake.

In the evaluation team’s telephone survey, small business owners were asked what they would consider to be a reasonable wait time after submitting an online request form. With respect to the first callback, almost half (47%) of small business owners indicated that they would reasonably expect to wait from 10 days up to 1 month after signing up for a session, while 23% said less than 10 days. This expectation aligns with the liaison officer median time, which ranged from 10 days in fiscal year 2019 to 2020 to 16 days in the prior fiscal year.

The evaluation team used these responses to assess whether exceeding these timeframes would impact subsequent engagement, and just over half (54%) said it either “likely” or “very likely” would. With respect to seminars, small business owners indicated that their likelihood of attending an in-person session was dependent on the distance needed to travel. Approximately one third (36%) said they wouldn’t travel at all, and a similar proportion (35%) indicated they wouldn’t travel more than 20km.

Conversely, some indicated that participating in the Liaison Officer program raised concerns of their business’ information being shared or of being audited. Although the Liaison Officer program web page states “A visit from a liaison officer is 100% confidential; the information you choose to discuss with a liaison officer will not be shared with other areas of the CRA, or anyone else”, just over half (56%) agreed with the statement “I trust that the information I choose to discuss with a liaison officer would not be shared with other areas of the CRA, or anyone else.” With respect to the service that provides “guidance and feedback on your books and records,” approximately one third (36%) agreed that they “would be afraid that sharing [their] books and records with the Liaison Officer program could increase [their] chances of being audited.”

While self-reported indicators are positive, the impact of participation in the Liaison Officer program has on reporting taxes accurately is unmeasurable.

Measuring the impact of participation in the Liaison Officer program relies on self-reporting. The Liaison Officer program conducts a participant exit survey after a one-on-one visit or seminar either in-person or online. Nearly all participants say that their questions were answered, they have a better understanding of their tax matters, that they feel they will be able to manage their tax affairs in the future, and that they would recommend the program to others.

However, whether this knowledge transfer results in subsequent taxpayer reporting compliance is, for the most part, unmeasurable. In order to link Liaison Officer program participation to changes in subsequent compliance behaviour, the following conditions would need to be met:

The probability of a small business owner meeting all of these conditions is less than 0.001%, and this does not include respecting anonymity or other ethical considerations associated with such information requirements.

Why it matters

Small business owners need to be aware of the Liaison Officer program in order to participate in and benefit from it. As previously mentioned, there is a genuine need for the program among small business owners, so it is important to continue raising awareness through pull strategies to increase uptake. This in turn, is expected to improve tax reporting compliance.

Recommendation #1

The Compliance Programs Branch should, within the boundaries of available resources, optimize awareness and acceptance of the Liaison Officer program by strengthening internal referrals and calibrating online visibility, while refining website content to present the program as supportive rather than evaluative.

Action Plan #1

CPB management recognizes the importance of increasing awareness of the Liaison Officer program within the small business population, and that how information is prioritized on CRA websites impacts taxpayer willingness to request services. Management also recognizes that, given the size and diversity of the program’s target population, any increase in demand must be considered in light of its capacity to sustain effective service delivery.

As such, the CPB will work with both the Communications and Strategic Engagement Section in the Small and Medium Enterprise Directorate and the Public Affairs Branch (PAB) to increase the visibility of the program by:

The CPB will also review the structure of one-on-one visits and seminars to ensure that potentially sensitive elements, such as the review of the taxpayer’s books and records, take place later in the visit once trust has been established between the liaison officer and the taxpayer.

Regarding the push vs. pull strategy of taxpayer outreach, the CPB will strategically redeploy and shift resources from the less effective “push” strategy that involves cold-calling individual businesses towards increased outreach to groups and associations serving small businesses, and prioritizing visits requested by taxpayers and business groups directly (pull strategy). Continuing to promote the program to larger groups will increase taxpayer-initiated requests for education and support.

Finally, the CPB acknowledges the inherent challenges in measuring the impact of the service on reporting compliance outcomes and future behaviour. These considerations, including potential capacity limitations, will be taken into account during ongoing program reviews and resource planning. The CPB will continue to assess how best to position the Liaison Officer program within the broader organization to support its effectiveness, including exploring opportunities for re-alignment with similar service offerings, where appropriate.

The target completion date for this action plan is September 2026.

Recommendation #2

The Compliance Programs Branch should monitor how small business owners become participants in the Liaison Officer program, such as through search engines, CRA web pages, or internal referrals, to determine which sources support engagement.

Action Plan #2

The CPB agrees that having a better understanding of website metrics will be an effective measure of the visibility of the Liaison Officer program on the CRA website. The CPB will work with the PAB to monitor website data on the existing and any potential new websites regarding the Liaison Officer program, to better understand and plan the most effective ways to bring users to the Liaison Officer service request form.

The target completion date for this action plan is March 2027.

Conclusion

The evaluation team found that:

As such, there are opportunities to optimize program participation by:

As the effects of these changes take hold, it is anticipated that proactive outreach activities for one-on-one visits would continue to decline and be replaced by direct service to Canadians.

Acknowledgement

In closing, the AERB would like to acknowledge and thank the CPB for their cooperation, the time dedicated, and the information provided during the course of this evaluation. Their engagement supported a comprehensive and successful review, contributing to a clearer understanding of the program’s operations and context.

Evaluation team

Gord Lucke
 
 Assistant Director
 
Henry Luan
 
 Senior Program Evaluator and Methodologist
 
Issam El Khatib
 
 Program Evaluator and Methodologist
 

Appendices

Appendix A: Logic Model

Inputs

Headquarters (HQ) and regions

  • Human resources: Liaison officers who have completed the required training
  • Financial resources: Budget for program activities, including staff salaries, travel, outreach materials, webinair hosting platforms, and phone calls
  • Information technology resources: Access to CRA databases, communication tools (e.g., phone, video conferencing), ticket/workload management system, Liaison Officer program web pages on Canada.ca, etc.
  • Stakeholder engagement: Outreach and collaboration with stakeholders (external: small businesses, self-employed individuals, nation-wide associations/groups, Ottawa-based community partners, etc,; Internal: sections in PAB, ABSB, CPB, ITB)
Activities
  • Developing policies and guidelines (HQ):
    • Developing and updating standardized program materials, including brochures, presentations, correspondence letter templates, sign-up sheets, Canada.ca web pages, training modules, etc.
    • Generating HQ workloads and defining processes for program implementation, monitoring (Program Monitoring Framework), and quality review
    • Designing and implementing anonymous surveys to measure attendees' satisfaction
  • Outreach and education through Liaison Officer program service requests (HQ, regions):
    • Personalized visits: providing individual consultations by phone or videoconference to addess specific tax inquiries (i.e., T1,T2, GST/HST, payroll) and concerns
    • Webinars: delivering online presentations to groups on general tax topics i.e., T1,T2, GST/HST, payroll), common errors, financial benchmarks, CRA services, bookkeeping practices, etc.
  • Problem solving and support (HQ, regions):
    • Assisting business owners with tax issues, understanding common errors, financial benchmarks, and CRA online tools and services
    • Assisting internal stakeholders to promote different tax programs and incentives, such as the Underused Housing Tax
  • Training and development (regions):
    • Providing periodic trainings and assessments designed by HQ for liason officers
  • Networking and relationship building:
    • Participating in industry events and associations to build trust, partnership, and outreach
  • Data collection and analysis (HQ, regions):
    • Gathering data on program activities, stakeholder participation, and attendee feedback
    • Analyzing data to assess program performance and identifiy areas of improvement
  • Reporting and evaluation (HQ, regions):
    • Regularly reporting to HQ on program activities, outcomes, and impacts
    • Conducting periodic evaluations to assess the program's effectiveness, identify areas of improvement, and inform HQ material and process designs
Outputs
  • Delivery of personalized visits and seminars
  • Standardized program materials and guidelines
  • Timely resolution of tax-related inquires and issues (during and after the visits/seminars)
  • Consistent program implementation across the regions
  • Data and reports to inform program development and decision making
Immediate outcomes
  • Increased awareness and understanding of tax obligations and reduced perceived taxpayer burdens
  • Improved knowledge of CRA services and online tools and best practices on tax
  • Increased participation in CRA programs and initiatives
  • Increased satisfaction with the CRA and its services
  • Improved voluntary compliance, including filing, payment, and reporting
Intermediate outcomes
  • Encourage fairness and equity in the tax system outlined in the Taxpayers' Bill of Rights and the CRA's commitment to small business
  • Small businesses have an increased understanding of thier tax obligations
  • The CRA receives less workload due to businesses' lack of knowledge and genuine mistakes
Ulitmate outcome
  • Small businesses comply with their tax obligation. The right revenue is secured. Canadians have trust in the CRA and recieve thier rightful benefits

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2026-05-14