What it means to be a responsible citizen
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What it means to be a responsible citizen
Your rights and responsibilities
Setting the context
Students think of a time when they felt that they were not treated fairly.
- With a partner, students discuss their experience and how it made them feel.
- Students share their experience with the class.
Your rights
A taxpayer is every person or entity that is required to comply with the legislation administered by the Canada Revenue Agency (CRA), including individuals, businesses and charities.
The Taxpayer Bill of Rights is a set of 16 rights that you have in your relationship with the CRA. These rights confirm the CRA’s commitment to serve you with professionalism, courtesy, and fairness. See Guide RC17, Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer
Show or project the Taxpayer Bill of Rights to students.
Select a student to read the first right to the class and discuss what it means for taxpayers.
Working in pairs, students choose the five most important rights of a taxpayer and rank them (1 being most important; 5 being least important).
Partners present and defend their choices to the class.
Students pick a right they think is particularly important and explain why.
Ask students if they could suggest a new right, what would it be and why?
Your responsibilities
Canada's tax system is based on the principle of self-assessment. This means that you have to complete an income tax and benefit return each year, to:
- report your income
- claim your deductions and credits
- calculate whether you owe tax or get a refund
You must:
- fill out your tax return using correct and complete information
- send your return to the Canada Revenue Agency (CRA) by the deadline
- pay your taxes when they are due
- notify the CRA of any change to your personal information that could affect your benefits, such as a change of address or marital status
In groups of four or five, students discuss the responsibilities that each Canadian has with respect to taxes.
Have a student from each group write a responsibility on a piece of blank paper. They then hand the paper to the student on the right, who adds another responsibility. This continues until all students in the group have added their thoughts.
One person from each group shares the list of responsibilities with the class.
As a class, create and post a document of taxpayer responsibilities that mirrors the Taxpayer Bill of Rights.
How the underground economy affects you
The underground economy is defined as income earned but unreported or under-reported for tax purposes and the sale of goods or services on which taxes or duties have not been paid. It is often associated with the exchange of goods and services for cash where no records are kept.
If everyone does not pay their fair share of taxes it negatively impacts the government's ability to deliver services to the public. For example:
- cutbacks in recreational facilities and libraries
- less resources for repairing roads, highways and bridges
- fewer textbooks for students, less equipment, and larger classes
- fewer doctors and less medical equipment resulting in longer waits for diagnostic tests, surgery, and hospital emergency rooms
Paying your taxes is the law. Tax evasion is against the law. In addition to paying fines, you could lose your business, your home, and you could even go to jail.
Working in pairs, students go to canada.ca/taxes to find answers to the following questions:
- What is the underground economy?
- Who participates in the underground economy?
- How does it affect individuals?
- How does it affect businesses?
- What is the overall effect on Canadian society?
- What can be done about it?
- Are there penalties for people who participate in the underground economy?
- What are the ethical implications of paying or not paying your taxes?
- What does it mean to be a responsible citizen?
Extending and applying the learning
Strategy – Triangle debate
Students debate the pros and cons of participating in the underground economy.
- Divide the students into three groups:
- Group 1 – argues for participation in the underground economy
- Group 2 – argues against participation
- Group 3 – prepares comments and questions about the issue
- Groups prepare their arguments, speeches, comments and questions:
- Groups 1 and 2 – each person is required to speak for two minutes
- Group 3 – each person is required to comment for one minute on points made by the previous two speakers. Members present two prepared, insightful questions to each speaker in each group
- After the debate, students answer the following questions:
- What were the strongest arguments made by group 1? Why?
- What were the strongest arguments made by group 2? Why?
- What information did students in group 3 add to the debate?
- What are some of the things you learned about this topic?
- Students reflect on their own participation in the debate, guided by the following questions:
- Did you participate in a positive manner with your group?
- What were your strengths?
- What areas do you need to improve on?
- Date modified:
- 2019-01-31