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A spokeswoman for the Internal Revenue Service declined to comment on the study.

This year, the IRS has postponed the deadline by two days, to April 17. That’s because April 15 is a Sunday and the next day is Emancipation Day _ a public holiday observed in Washington, D.C.

Canada’s tax deadline day is April 30. Redelmeier said his own tax returns “are not quite ready,” and added with a laugh, “It’s caused some friction in the house.”

The Canadian Institutes of Health Research helped pay for the study.

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Online:

JAMA: http://www.jama.ama-assn.org

Insurance Institute for Highway Safety: http://www.iihs.org