Trade School Initiative Phase II
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Trade School Initiative Phase II
Prepared for the:
Public Affairs Branch
Canada Revenue Agency
FINAL REPORT
August 2010
POR# 064-09
Contract #46558-111421-001-CY
Prepared by:
Corporate Research Associates
Le rapport complet en français sera fourni sur demande.
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Executive Summary
Methodology
Corporate Research Associates conducted this research study among students at a selection of trade school programs and colleges. Specifically, the population was trade school students participating in plumbing or carpentry trade programs in three provinces (British Columbia, Ontario, and New Brunswick) chosen by the Federal Provincial Territorial Underground Economy Working Group. Within these provinces, trade colleges were approached by tax officials and invited to participate in the research.
Pre-test
Colleges that agreed to participate were randomly assigned to either a Treatment Group or a Control Group. The substantive distinction between Treatment Group colleges and Control Group colleges was that students in the former were given an opportunity to view, in-class, an educational DVD/video that was developed for people in the trades. As well, Treatment Group students were encouraged to visit an educational Web site developed for people in the trades (www.Tradelinks.ca). The DVD as well as the Web site 'stimulus' educational materials were made available to Treatment Group respondents only after they had completed a study pre-test questionnaire. The content of this questionnaire (in Appendix B) focused upon questions that tapped students' knowledge levels and opinions concerning tax matters, such as issues that were general in nature, or pertaining to taxation as specifically related to individuals or to businesses.
Post-test
Next, the same classes at the Control Group colleges as well as the same classes at the Treatment Group colleges were administered a post-test survey which closely matched the pre-test. For the Treatment Group survey, the post-test questionnaire included questions asking students if they had visited the Tradelinks.ca Web site, and if they had earlier viewed the in-class DVD (i.e., the question sought to ascertain the incidence of students being exposed to one, the other, or both of these educational stimuli). Finally, a small number of evaluative questions concerning the DVD and the Web site also were included on the post-test Treatment Group survey instrument. In most instances, the pre-test and post-test surveying waves for Treatment and Control Groups were separated by approximately one week. Data collection took place from January 28, 2010, to March 15, 2010. [Footnote 1]
Aggregate pre/post questionnaire counts indicate there were fewer post-test Control Group questionnaires received, as compared to the number of pre-test Control Group questionnaires received. Likewise, there were fewer post-test Treatment Group questionnaires received, as compared to the number of pre-test Treatment Group questionnaires received. By way of explanation, certain Colleges returned fewer post-test surveys as compared to pre-test surveys (perhaps owing to student illness, absenteeism, lack of interest because completing the survey was voluntary, and so on), while four Colleges (three from the Control Group pool and one from the Treatment Group pool) chose not to participate in the post-test phase of the research.
Note: In Ontario, the willingness of colleges to participate in either the pre-test and/or post-test phases of the research might have been affected by the possibility of a labour dispute involving trades instructors during the project's recruitment and data collection stages.
The working hypothesis for the study was that exposure to one, the other, or both of the educational materials (i.e., the stimuli) would prompt a change (i.e., improvement) in knowledge levels and opinions among trade school students, concerning taxation matters.
Overall, the principal units of analysis under discussion in this report are as follows:
- Pre-test Control Group;
- Post-test Control Group;
- Pre-test Treatment Group;
- Post-test Treatment Stimulus Group; and
- Post-test Treatment Non-stimulus Group.
The survey questions which focused upon matters pertaining to tax obligations, tax knowledge, or attitudes towards taxation overall, have been classified within three distinct clusters:
- Questions of a general nature;
- Questions relating to businesses operating in the trades; and
- Questions relating to individuals who work in the trades.
Appendix C attached to this report includes tabular results arising from this research.
Results
It was hypothesized that post-test Treatment Stimulus Group participants (that is, those who either viewed the DVD in-class, or who visited the Tradelinks.ca Web site, or both), would, following exposure to these educational materials, have increased familiarity or have experienced favourable shifts in opinions regarding tax obligations, tax knowledge, or tax matters generally.
Overall, results from the Trade School Initiative – Phase 2 study suggest:
- There is modest understanding of reporting obligations, taxation knowledge, and taxation requirements among trade students;
- Students who saw the DVD and/or visited the Tradelinks.ca Web site are somewhat more likely than those participants in the post-test phase who were not exposed to these two educational tools (be they post-test Control Group students, or post-test Treatment Non-stimulus Group students), to correctly provide the desired or correct responses;
- During the pre-test as well as the post-test components of the study, there was little difference in responses between those who indicate they are working toward plumber certification, and those who are working toward carpenter certification; and
- The average number of desired or correct responses decreased marginally (from 11.9 to 11.3) between the pre-test Treatment Group and the post-test Treatment Stimulus Group. It is noteworthy, nonetheless, that while the average number of post-test Treatment Stimulus Group trade students who provided a desired or correct answer declined marginally between the pre-test and post-test, this is not due to a shift toward 'undesired' or 'wrong' answers. Rather, post-test Treatment Stimulus Group results indicate a larger number of neutral responses (i.e., neither agree nor disagree), and a modestly increased number of don't know/no answer responses.
Examining specific areas more closely indicates that trade students tend to more often offer the desired responses for questions relating to businesses and general taxation topics, as compared with taxation topics pertaining to individuals who work in the trades. Several of the agree/disagree statements receive lower percentages of correct or desired responses than others. Specifically, statements that receive the lowest percentages of correct or desired responses from post-test Treatment Stimulus Group participants include:
- Federal and provincial governments work together to find those in the underground economy;
- As long as a taxpayer is not being investigated by the Canada Revenue Agency, he or she can correct inaccurate information on their tax file without penalty;
- Income from 'side jobs' must be reported on tax returns;
- Cheating on taxes might lead to a jail sentence;
- For work in your field, the Government would not know about income received in cash, unless it is declared on an income tax return;
- When someone pays less tax than they should, it means other taxpayers have to pay more;
- A lot of information is available about the risks associated with tax cheating;
- Tax-funded government programs and services provide good value for taxpayers; and
- Someone taking part in the underground economy puts their career in the trades at risk.
As well, a low percentage of correct or desired responses from post-test Treatment Stimulus Group participants also was recorded for the query using a likely/unlikely scale: "If someone does not report all their income, or overstates an expense or deduction on their tax form, how likely is it they will get caught?"
These question items that received lower percentages of correct or desired responses identify for the Agency the areas that are perhaps most appropriate for future communications campaigns with this population.
Opinions regarding the DVD are mixed, with over four in ten trade students who saw the DVD agreeing that it contains useful information for someone starting a career in the trades, two in ten disagreeing, and just under four in ten either offering a neutral response, or not offering a response at all. Similarly, there is moderate satisfaction indicated when trade students examine the DVD overall. Thirty-five percent of those who saw the DVD are somewhat or very satisfied with it, while four in ten offer a neutral response or do not offer a response at all. Responses are more favourable for the Web site. Among the small number of students who visited Tradelinks.ca (n=38), the majority believe it contains useful information for someone starting a career in the trades, and one-half of those who visited the Web site are satisfied with it.
Footnotes
- [Footnote 1]
- It is important to note that the pre-test and post-test surveys in British Columbia were administered by third party data collectors commissioned for this purpose, and not by trades instructors as was the case in the other two provinces.
- Date modified:
- 2010-08-30