Alberta Tax and Revenue Administration - 1997 Client Survey Results

Tax and Revenue Administration
1997 Client Survey Results

TRA conducts an annual survey to determine the satisfaction of its "clients" - that is, the people who deal with TRA - with the administration of the tax and rebate programs, and with what it costs the clients to comply with the relevant legislation. The survey also provides space for comments and suggestions. Overall results of the surveys are included as performance measures in Alberta Revenue's business plans.

Scoring

Responses to the survey are given a score depending on the answer received. An answer of very satisfied =6, satisfied =5, somewhat satisfied =4, somewhat dissatisfied =3, dissatisfied =2, very dissatisfied =1. The scores for each question are added and the total is divided by the number of people who answered the question. The result is then divided by 6 (6 being a perfect score) and the result is shown as the level of satisfaction. For example, if 5 people answered the question, 1 was very satisfied, 2 were satisfied, 1 was somewhat satisfied, and 1 was somewhat dissatisfied, the score would be 76.7. Results are tabulated by program. If fewer than 5 people answered a question, the results are not shown for that program, because they are not statistically relevant; however, they are included in the overall results shown, which represents all programs.

Program Codes

Compliance Costs Trend

A question asked in the surveys which is not scored is the trend in the costs of compliance with the legislation. The choices are increasing, decreasing, or staying the same. The results of that question, by program, were as follows (shown as percentage of respondents, in order of net difference between increasing and decreasing):

TRA Response

The names of the respondents to the survey are kept confidential and the responses can only be reviewed by the staff responsible for conducting the survey. If an account-specific question was asked or concern was raised by the client, TRA will respond to that client with the appropriate information. Otherwise, no individual responses are provided.

After the results and the comments and suggestions have been reviewed, TRA puts together an action plan to address the problems and suggestions identified. In some cases, improvements can be made immediately; in other cases, the problem identified takes time and money to fix, and the solution can take several years. TRA will periodically post an update to our Website showing progress made to date.

Comparative Analysis of 1997 Client Survey Results

Please use Adobe Acrobat Reader to view and/or print the table of Client Survey Results, which has been created in Portable Data Format (PDF). To print table correctly, use the Acrobat Reader print function (not your browser's print function).

Table of Client Survey Results (a PDF file)

Summary of Comments and Suggestions

Alberta Indian Tax Exemption Program

* Costs to comply are increasing due to wage increases and increased sales volumes.
* Costs to comply are increasing due to misuse of cards.
* Very happy about the way I am being served.
* Alberta is the most efficient and helpful of all the tax administrations.
* Time it takes to receive the refund is excessive.

Bulk Fuel Dealer Refunds

* Costs to comply are increasing due to wage increases and increased sales volumes.
* Costs are increasing due to time spent to verify eligibility.
* Refunds take too long to process.
* Marked fuels should be eliminated.
* Satisfied with service received.
* Treated rudely and without manners when phone call was made.
* Takes too long to get through on the phone lines.
* Happy with the toll-free lines provided.

Oil Marketing Companies - Fuel Tax Collectors

* Costs increasing due to time spent to verify eligibility.
* Indian tax exemption refunds should be made to Revenue, not to suppliers.
* TRA should go to a "sales based" return.
* TRA should not mail statements of account for nil balances.
* Electronic filing of propane tax returns could not be accomplished.
* Dealers who sell fuel into SK should get tax back from suppliers, not Revenue.
* Commissions should be brought back to offset costs.

International Fuel Tax Agreement Program

* Costs are increasing due to wage increases.
* A better process is required for fuel tax refunds on reefer and off-road fuel.
* An information seminar prior to licence renewal time would be helpful.
* Too much time is required to fill out paper work and keep records.
* IFTA licences and decals should be free to Alberta residents.
* Canada should go back to gallons and miles to be consistent with the USA.
* Staff is extremely helpful and knowledgeable.
* Don't like voice mail - would rather speak to a person.
* Alberta return should be in the same format as the MB, NS and PE returns.
* Costs are decreasing because IFTA results in reduced reporting requirements.
* Costs are increasing due to increased competition and higher fuel prices.

Propane Distributors - Fuel Tax Collectors

* Excessive paperwork required of companies that are primarily exporters.
* Costs are increasing due to new program reporting requirements.
* Commissions should be paid to offset costs.
* Making claims for each location is tedious and time-consuming.
* TRA has served us better by changing and simplifying the tax return.

Propane Retailers - Fuel Tax Refunds

* Costs have increased due to rising wages and difficulties recruiting.
* Costs have increased as a result of the new program requiring more paperwork.
* The old way of collecting propane tax was far better.
* Retailers should not have to pay tax before the product is sold.
* Tax on propane should be reduced so there's an incentive to convert from gasoline.
* No notification or instruction was provided to us when the program was changed.
* Telephone reporting system works great for my claims.
* Electronic filing of group claims should be established.
* We have not been sent new forms and have to photocopy our own.
* Provincial and federal taxes should be harmonized and income tax reduced.
* New telephone filing system is convenient and easy to use.
* I get annoyed having to pay the GST on top of the fuel tax.
* Interest should be paid on outstanding refunds.
* Charge a lower rate of tax on all propane (not just automotive) and thus eliminate all paperwork.

Tax Exempt Fuel Users - Fuel Tax Refunds

* Costs are increasing due to rise in fuel prices.
* Costs are increasing due to increase in paperwork requirements.
* Refunds should be paid faster.
* Farmers should not have to pay tax on propane and then apply for a rebate.
* It is ridiculous to expect custom pesticide applicators to obtain eligibility numbers from all of their customers.
* Multiple surveys sent to the same entity should be sent in the same envelope.

Hotel Room Tax

* The hotel room tax should be eliminated.
* Costs are increasing due to wage hikes and pick-up in business.
* Many times we have to remit tax before we get payment from the renters.
* Would like to get a reminder before the due date of the return.
* Yearly submissions should be allowed instead of quarterly for very small operations.
* Would prefer to submit monthly returns rather than quarterly.
* The commission is inadequate.
* 50% of the mail that comes to us is unnecessary.
* Out-of-province guests are startled when they learn Alberta has a sales tax on hotel rooms.

Tobacco Tax

Corporate Income Tax

* Costs are increasing due to higher fees for accountants.
* Tax should be collected by Revenue Canada.
* Alberta should collect all tax and send federal portion to them.
* Eliminate the tax altogether - government collects enough from resources.
* Remittance forms always come in late.
* Put in more phone lines.
* Tax returns should be mailed out each year.
* Letters were received indicating returns had not been filed when in fact they had been filed but your new system was behind in recording their receipt.
* Bottom line: provincial is good, federal has more problems.
* Good to see an effort being made to determine how your service is perceived.
* Budget surpluses should be passed on to consumers through lower income and capital tax rates.

Financial Institutions Capital Tax

* Costs are increasing due to higher fees from auditors.
* On the installment remittance slip, Revenue often fails to notice the "C" code and misapplies the payment.
* Current legislation makes it almost impossible for us to remit the right amount.
* Appreciate having the Internet access to publications.

Insurance Corporations Tax

* Provide a toll-free number for out-of-province clients.
* Dissatisfied with annual fee of the Alberta Insurance Council.
* Desk audits are not timely.
* Website address should be on your letterhead.
* Federal and provincial returns should be combined.
* Costs increasing due to implementation of health cost recovery levy.
* Electronic filing option should be provided.
* Information received on health cost recovery was not timely nor accurate.

Alberta Royalty Tax Credit

* Costs increasing due to higher accounting fees.
* Speed up assessing process.
* Too many changes - simplified royalty system is more complicated than the old one.
* Costs increasing due to new simplified royalty system.
* Should follow up on status of installment claims.
* Electronic filing option should be provided.
* Certification form - last two lines were unclear.
* Operators are insensitive to our needs - but we get punished as though we made the mistakes instead of the operators.
* Too much information requested for the review of a very small claim.
* Provincial tax administration is an unnecessary duplication.
* I think you are doing a very good job.

Royalty Credits for Individuals and Trusts

* Satisfied with TRA service.
* Refunds under $50 should not be processed - put the savings to health or education.
* Manager should be able to file for all participants to save money.
* One person in TRA should handle a refund claim from start to finish.
* Change of address was not handled properly.
* Statements are never received from operators in time for filing.
* Should only have to supply proof of ownership once - not every year.
* Refunds not received in a timely manner.
* Don't bother sending a letter explaining small errors made on the claim.