Expenses - Compensation of employees, Use of goods and services, Consumption of fixed capital, Social benefits, Subsidies, Interest

Net acquisition of financial assets, Net incurrence of liabilities, Financial assets, Liabilities, [Debt]

Results available for Federal, provincial and municipal level of government. No detail by individual province or municipality.

% reported that income tax is the government rules and regulations they are most concerned about complying with, % reported income and sales taxes compliance, rules and regulations associated with record keeping, permits and licenses

To stay on top of updated rules and regulations, % of small business owners said they utilize professional services, % use government websites or phone lines.

Financial management areas they know the least about - % report: EI/CPP compliance, tax payments,

% agree CRA is accountable for any mistakes they make, I feel that CRA understands me as a small business owner, CRA uses clear language that is easily understood, CRA treats me with respect, I feel that CRA treats me like I have done something wrong, I feel intimidated when dealing with CRA

How do you rate the current service of the CRA on each of the following customer service measures? (Treatment by staff, Knowledge of staff, Accessibility of staff)

Rating of various CRA electronic services (e.g. GST/HST NETFILE, Electronic payment via financial institution, T4 Internet Filing, Corporation Internet Filing, My Payment [Government Online, E-filing taxes, Electronic Bill Presentment and Payment (EBPP)]

Share of SMEs audited by the CRA, Number of days spent by SMEs complying with a CRA audit