Canada Revenue Agency
Symbol of the Government of Canada
Skip to content | Skip to institutional links

Common menu bar links

Individuals > Educators > Responsible Citizenship and Canada's Tax System

Institutional links

Appendices

Outcome 1

Appendix 1: A sample day

Appendix 2: Daily activity chart

Appendix 3: Daily activity chart - completed

Appendix 4: Tax revenues

Appendix 5: Where your tax dollars go

Click on a link below to view charts representing revenues and expenditures for Canada, the provinces and territories.

Federal Nova Scotia
Alberta Nunavut
British Columbia Ontario
Manitoba Prince Edward Island
New Brunswick Quebec
Newfoundland and Labrador Saskatchewan
Northwest Territories Yukon

Appendix 6: Sample municipal government budget

Return to Outcome 1

Outcome 2

Appendix 7: Summary of total income and total tax

Appendix 8: Shortfall - Summary of total income and total tax

Appendix 9: Revenues and expenditures budget simulation

Appendix 10: Impact of the underground economy on Canadians

Appendix 11: Taxpayer's rights and responsibilities

Appendix 12: Taxpayer Bill of Rights

Return to Outcome 2

Outcome 3

Appendix 13: Student worksheet of key terms and concepts

Appendix 14: Sample review questions and scenarios

Here are samples of three different types of review questions and answer guides, and three real-life scenarios that can be used for possible final activities. The definition questions (A1) may be geared for a higher class level, whereas the match by drawing lines questions (A2) could be geared for a lower class level.

A - Review questions - Definitions

Answer guide

Underground economy people or businesses that operate in a manner contrary to tax laws to reap benefits from not reporting and paying their required share of the taxes and other dues that they rightfully owe. Their actions negatively impact the government's ability to deliver services to the public.
Voluntary compliance taxpayers filing required tax returns and payments on time without the need for enforcement or collection activity.
Budget a statement of planned revenues and expenditures for a fiscal year that the government uses to set priorities for its programs.
Penalties amounts taxpayers must pay if they fail to file their return and make any payments on time, or if they try to evade paying tax by not filing a return. Anyone who makes false statements or omissions on their return and who do not provide the information requires on a prescribed form must also pay a penalty.
Infrastructure the essential or foundational elements of a system or structure. Roads, sewers, water and power are the infrastructure of a city.
Income tax a compulsory contribution levied on persons, property, or businesses for the support of government for economic and social operations. In other words, it is money paid to a government to fund its programs and services.
Transfer payments the federal government collects tax to pay for federally sponsored programs. The federal government also transfers money , known as transfer payments, to the provinces to pay for programs that they administer. The provinces in turn, make further transfers to municipalities.
Tax evasion typically involves deliberately ignoring a specific part of the law. For example, those participating in tax evasion may under-report taxable receipts or claim expenses that are non-deductible or overstated. They might also attempt to evade taxes by wilfully refusing to comply with legislated reporting requirements. Tax evasion, unlike tax avoidance, has criminal consequences.

B - Review questions - Identification

Answer guide

Retail sales tax provincial/territorial
GST/HST federal
Property tax municipal
Tobacco tax federal/provincial/territorial
Income tax federal/provincial/territorial
Libraries municipal
Water and sewers municipal
Customs federal
Education provincial/territorial
Roads and highways provincial/territorial/municipal
Public transportation municipal
Penitentiaries federal/provincial
Fire services municipal
Health care provincial/territorial
National defence federal
Police services federal/provincial/municipal
Old Age Security federal

Note
Although this answer guide identifies the service provider, money for the service may also come from additional sources, i.e., transfer payments.

C - Review questions - Multiple-choice

Answer guide

1) b, 2) d, 3) d, 4) d, 5) c, 6) c, 7) b, 8) a, 9) a, 10) d.

D - Review questions - Scenarios

Appendix 15: Checklists for final activity - Visual, Dramatic and Literary

Appendix 16: Assessment and evaluation chart of student work

Appendix 17: Sample assessment and evaluation rubric

Return to Outcome 3

Supplementary resources

D. Giles and L. Tedds, Taxes and the Canadian Underground Economy ISBN 0-88808-171-5

Fraser Institute, The Underground Economy: Global Evidence of its Size and Impact ISBN 0889751692

James D. Thexton, Made in Canada (3rd edition)

Owen Lippert/Michael Walker, The Underground Economy: Global Evidence of its Size and Impact

Bruce Wiegand, Off the books: A Theory and Critique of the Underground Economy

W.E. Upjohn Institute for Employment research, Exploring the Underground Economy: Studies of Illegal and Unreported Activity

Date Modified: 2009-02-16

Top of Page
Important Notices