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Outcome/Expectation 3: Explain how an informed and responsible citizen actively participates in the tax system
Suggested time: 150 minutes (20 minutes for Activity 1, and 130 minutes for Activity 2)
Activity 1: General review of Outcome/Expectation 1 and 2
To complete this section, you will need teaching aid Black Line Master 6.
Teacher tip
Choose one of the two proposed strategies for this activity.
Strategy 1 - Key terms and concepts, student-lead
Using the key terms and concepts, conduct a "talk about" activity in which the students work in pairs as speaker and listener (use Black Line Master 6).
1) Ask the speaker to talk uninterrupted for one minute, stating everything they know about one of the key terms and concepts.
2) Have the listener repeat three interesting facts they heard.
3) Ask the students to switch roles for a different key term and concept and continue the activity for the allotted activity time.
Key terms and concepts
- levels of government and their responsibilities;
- types of taxes and methods of collecting tax;
- income tax returns;
- where tax dollars go;
- taxpayer rights and responsibilities;
- consequences of non-compliance;
- the underground economy and its impact;
- voluntary compliance; and
- self-assessment taxation system.
Strategy 2 - Key terms and concepts, teacher-lead
To complete this section, you will need teaching aids Black Line Master 7a, 7b, 7c, 7d, and Handout 4.
Conduct a teacher-directed review of the key terms and concepts relating to taxes, compliance and the underground economy (use Black Line Masters 7a, 7b, 7c, and 7d).
Teacher tip
After completing Activity 1, provide the students with a copy of Handouts 4.
Activity 2: Final activity
To complete this section, you will need teaching aids Appendix 6, and Black Line Master 8a, 8b, 8c, and 9.
1) Have the students plan and create one of the following presentations:
- a visual (e.g., mural, poster, painting, drawing or cartoon, diorama);
- a dramatic (e.g., rant, skit, media commercial, puppet show); or
- a literary (e.g., poem, song, essay, short story).
2) Presentations should answer the following three questions:
- How should society deal with the shortfall in revenue caused by the underground economy?
- How should society ensure that everyone pays their required share of taxes?
- How could society correct or change situations that boost the underground economy?
3) Teachers should help students distinguish between comic strips and political or editorial cartoons.
4) Refer to Appendix 6 and Black Line Masters 8a, 8b, 8c, and 9 for project checklists, an assessment and evaluation chart of student work, and a sample assessment and evaluation rubric.
Teacher tip
You may want to consider having the students present their final products to school groups, community representatives or political leaders including mayors, councillors and members of provincial governments or the federal government.
