Essentials of Mathematics 12 -
Taxation

This sub-organizer contains the following sections:
Prescribed Learning Outcomes
Suggested Instructional Strategies
Suggested Assessment Strategies
Recommended Learning Resources

PRESCRIBED LEARNING OUTCOMES

It is expected that students will demonstrate an ability to fill out an income tax form

It is expected that students will:

• fill out income tax forms for:
  • a single parent with child
  • a married couple with one person earning an income
  • a married couple with child

SUGGESTED INSTRUCTIONAL STRATEGIES

Understanding the mathematics of a variety of income tax situations helps students prepare for a time when they may be acquiring property and investments, forming a family, and/or starting a business.

• Have students work in small groups to create mindmaps that illustrate what they already know about personal income tax. In a class discussion, pool the groups’ information to create a class mindmap.
• Invite a guest speaker (e.g., taxation lawyer, tax consultant) to talk to students about important issues related to personal income tax. Have students prepare questions that identify and apply the underlying mathematics.
• Encourage students to include an income tax return in connection with their Life/Career Project discussion of budgets, life style, and personal finances.
• Provide students with blank income tax forms and appropriate financial data for the following lifestyle situations:
  • a single parent earning and income, with one child
  • a married couple, one person earning an income, with no children
  • a married couple, both earning an income, with one child
    Have students complete the forms and, as a class, discuss the tax implications of the various situations.

SUGGESTED ASSESSMENT STRATEGIES

Modeling a variety of living and working scenarios will provide a basis for students to fill out an income tax form. Assessment should focus on students’ abilities to read and interpret income tax documents, perform the appropriate tax calculations, select appropriate deductions, and solve problems associated with filling out an income tax form.

Observe

• As students fill out an income tax form, look for evidence that they
  • use appropriate calculation techniques
  • are able to interpret documentation for the income tax form
  • refer to the relevant section in the documentation for specific lines on the income tax form
  • are able to follow the steps laid out in the income tax form

Poster Presentation

• Choosing one scenario, have small groups of students prepare a poster for each section of the income tax form. Have them annotate their work to explain how they arrived at each answer and what method they used. Assess their posters for:
  • presentation
  • completeness
  • clarity
  • annotation
  • correctness

RECOMMENDED LEARNING RESOURCES

Comprehensive learning resources for this course are currently under development. As an interim measure, schools are encouraged to use the teacher-developed learning resources distributed to schools (student and teacher resources). Please note that the student materials require photocopying for student use.

[no resources]

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Maintained by: Mathematics Coordinator
Revised: November 22, 2000

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