Some thoughts on teaching tax

Article Abstract:

Tax educators must employ innovative educational methods in teaching tax to business students. However, in teaching tax to accounting students who need better tax knowledge, educators should begin by teaching the Income Tax Act. Since business students must know how taxation affects business, teaching them tax planning is imperative. Meanwhile, accounting education must focus on institutional tax. Aside from the need to understand the Income Tax Act, accounting students must study tax as it is related to policy and learn tax planning in relation to rules and regulations.

Methods, Accounting, Study and teaching, Business teachers, Accounting teachers

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How to read the Income Tax Act

Article Abstract:

The Income Tax Act may appear as though it is difficult to comprehend but once a methodical approach is employed in reading and using it, understanding the income tax law becomes easier. The reader should find out who is liable to pay the tax, the base upon which the tax will be levied, the tax rates to be applied to the tax base and how or when the tax is to be paid. These are the four requirements of a tax law which can be found in the divisions of each part of the act. When these are identified, understanding of the other structural elements will not be difficult.

Analysis

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The onus issue: who carries the burden of proof in an income tax appeal?

Article Abstract:

Canadian tax courts have considered the Income War Tax Act as a leading authority in income tax appeals. The act contains a provision stating that the burden of proof falls to the taxpayer when showing that an income tax assessment is inaccurate. Many Canadian tax court decisions however, have misinterpreted the question of onus in income tax appeals. Taxpayers and tax appeal decisions can recieve qualified advice if one properly understands the issue of who should recieve the burden of proof in tax appeals.

Interpretation and construction, Burden of proof, Tax appeals

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