Literature on tax compliance has identified trust as one of the key predictors of voluntary compliance. Accordingly the CRA has prioritized evaluating the public perception of trust in the Agency as one of its outcomes. This approach to measuring trust accomplishes two objectives: first, it will enable the Agency to measure and report on one of its departmental results (i.e. “Trust in the CRA”), and second, the data analysis has the potential to inform strategic decisions on whether to focus on management policies at the Agency level to improve trust in the organization or to focus on practices at the operational level aimed at improving the trustworthiness of CRA’s front-line employees. The index is computed by calculating the blended average of responses to questions related to trust in the CRA and its employees. The public opinion research (POR) surveys are contracted to a market research firm that uses both telephone and online surveys targeting: Individuals, incorporated businesses, and tax intermediaries. The sample size for the POR survey is determined based on a 5% margin of error and a confidence level of 95%.