Download We Pay the Tax-3

We Pay the Tax
TITLE
We Pay the Tax
AUTHOR
Ann Woomert
PUBLISHER
The Financial Literacy Series
Curriculum Expectations Overall:
Grade 4:
 read, represent, compare, and order whole numbers to 10 000, decimal numbers to tenths,and
simple fractions, and represent money amounts to $100
Grade 5:
 solve problems involving the multiplication and division of multi-digit whole numbers, and
involving the addition and subtraction of decimal numbers to hundredths, using a variety of
strategies
Grade 6 & 7:
 demonstrate an understanding of relationships involving percent, ratio, and (unit rate: Grade 6)
rate Grade 7.

Specific Expectations:
Grade 4:
 add and subtract money amounts by making simulated purchases and providing change for
amounts up to $100, using a variety of tools (e.g., currency manipulatives, drawings)
Grade 5:
 read and write money amounts to $1000 (e.g., $455.35 is 455 dollars and 35 cents, or four
hundred fifty-five dollars and thirty-five cents)
 Round decimal numbers to the nearest tenth, in problems arising from real-life situations
Grade 6:
 represent relationships using unit rates
Grade 7:
 use estimation when solving problems involving operations with whole numbers, decimals, and
percents, to help judge the reasonableness of a solution (Sample problem: A book costs
$18.49. The salesperson tells you that the total price, including taxes, is $22.37. How can you tell
if the total price is reasonable without using a calculator?
 Solve problems involving the multiplication and division of decimal numbers
Concept: I will be able to develop, select and apply problem solving strategies involving money based on
everyday situations; which will involve whole numbers and decimals, using a variety of tools (e.g.,
concrete materials, drawings, calculators) and strategies (e.g., estimation, algorithms)
The book We Pay the Tax is about two boys who are newcomers to Canada. This book describes their
experience as they discover that the “price” that is given/shown is not reflected on the final cost, as they
are required to pay the tax. The boys are shocked to learn this (but luckily had extra money  ) The
cashier then explains the extra cost is referred to as tax. In Ontario the tax is called HST and that this tax
goes to the government. (ha we literally laughed out loud at this part) This 13% is added to the sub-total
to provide the final cost. This book is a great way for newcomers to Canada to build their financial
literacy skills, reinforce place value, mental math skills, working with decimals and provides a great
“springboard” for great real-life math situations and math based dialogue.
Stephanie Yoreff
Page 1
Introduction of the Book: I introduce this book by trying to connect their previous experience and
prior knowledge about shopping, having “pocket money” and using mental math skills (estimation,
rounding) I would remind them of our field trip to St. Lawrence Market where they had to borrow money
because they did not realize that the tax would be added to the price shown and was NOT included in the
cost (as was their experience from their home country)
***obviously if I were to use the book again & didn’t have the field trip experience to activate their prior
knowledge I would ask about a shopping trip they may have had with their friends or family***
I would
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then show the cover & read the title We Pay the Tax. I would ask students:
Do you know what “tax” is?
Have you heard of the tax HST?
Did you pay tax in your home country?
On chart paper I would record their ideas/responses. I would then begin reading the story that describes
Mohammed and his friend experiencing the cold Canadian climate for the first time and therefore decide
to buy a hot drink and get a snack to eat. I would then pause and ask them to estimate the cost of a hot
drink & snack. We would record their answers on the chart paper. I would continue reading the book to
page 9 & 10 where Mohammed and his friend order their meal & see that the cost is $4.23. I would
pause here and ask the class to represent this number/amount in their notebooks (with manipulative
based coins, base 10 materials, drawings, numbers or any way they felt best showed their understanding
of this amount).
I would then continue reading to page 12 where Mohamed is surprised that his hot beverage and snack
will actually cost $4.78. We would then represent this amount of money in our notebooks using the same
tools as before.
I would keep reading until we reach the point in the story where Mohammed and his friend show the
cashier their calculations because they were determined that their calculations were correct. I would then
invite the students to continue reading on their own, (this book is available to download for guided
reading purposes) to see who was right - Mohammed or the cashier. After everyone had finished reading
we would discuss the “who was right” (hopefully they will understand that the cashier had to add the tax)
and then we would look at how the tax (13%) was calculated. We would look at different ways to
represent this amount of money and how to find the tax with and without the use of a calculator.
Building and reinforcing rounding and estimation skills are also important math concepts that can be
addressed through the reading of this book.
Although very short & simple, the idea of paying tax and understanding how it is calculated is an
important one. With all of the changes newcomers to Canada face, helping students develop their
financial literacy skills can be an integral part of making their adjustment to Canadian Life (hopefully) a
little less stressful.
Stephanie Yoreff
Page 2
Lesson Plan: Grade 7 Number Sense (written communication expectations will be modified
for ELL Learners) Lesson adapted from “Math Makes Sense” Pearson Grade 7 Working with
Percents
Curriculum Expectations:
Overall:
 demonstrate an understanding of addition and subtraction of fractions and integers, and
apply a variety of computational strategies to solve problems involving whole numbers and
decimal numbers
Specific:
 solve multi-step problems arising from real-life contexts and involving whole numbers and
decimals, using a variety of tools (e.g., concrete materials, drawings, calculators) and strategies
(e.g., estimation, algorithms)
 use estimation when solving problems involving operations with whole numbers, decimals, and
percents, to help judge the reasonableness of a solution (Sample problem: A book costs
$18.49. The salesperson tells you that the total price, including taxes, is $22.37. How can you tell
if the total price is reasonable without using a calculator
Task/Problem
To accurately calculate discounts, sales tax, total
cost and total saving of a number of items, when
given a budget of $500.
Learning Goal
I will be able to calculate discounts, sales tax, total
cost and total savings of items and stay within a
budget of $500.
Part 1 Before, Minds On or Activate Prior
Knowledge
Remind students that we read We Pay the Tax and
that Mohammad and his friend were surprised to
learn that they had to pay an “additional cost” from
what they had estimated & this was the tax.
Today we will be looking at how having estimation
strategies and knowing that a tax of 13% is added
to all of our purchases helps us to be “smart
shoppers” You will have a budget of $500 to
spend at the class store. You will have to calculate
the discount of the sale items & add the 13%.
Student Success Criteria
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I can chose an appropriate strategy (for
example estimating, using tables, number
lines) to choose items totalling less than
$500, including tax, and calculate money
saved
I can explain how sales tax was calculated
(operations with decimal, two-steps, sales
tax applied after discount)
I am accurate when calculating discounts,
sales tax, total cost and total saving
Questions:
A full class discussion about shopping would be
initiated and I would ask students about the last
time they had gone shopping with their friends or
family. Then, with their “elbow partner” I would
ask them to discuss and record (on chart paper or
sticky notes) their answers to the following
questions:
Some example questions may include:
 What items were you hoping to buy?
 Did you have a budget to work with?
 How could you estimate the cost of a $60
pair of jeans, before tax, if they were 40%
off?
 How can you estimate if you have enough
money to pay for an item, including taxes?
Stephanie Yoreff
Page 3
Part 2 – During, Work on It or Hands On
In partners, students will circulate the “store” and
begin their shopping spree. Students are reminded
that they ONLY have $500 to spend and this MUST
include the 13 % tax.
Student work will include:
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A list of the items you’ve bought and what
you paid for each one
A number line or algorithm to illustrate
how you reached each answer
The strategy you used to stay within the
$500 budget
How much money you saved by buying
items on sale
How you calculated the sales tax
The final total
Part 3 – After, Consolidation & Math
Congress
Once each pair has finished “shopping” I would
select 4 pieces of work, that would best highlight
the different strategies used to solve the problem
Congress Questions:
 What strategy did you find most helpful
when you were deciding which items to
buy?
 Why was it important to keep a “running
total” of our purchased items?
 How might this activity help you the next
time you go shopping?
Stephanie Yoreff
Strategies:
 Estimate the cost of each item (including
tax)
 Making a table that shows a “running total”
to make sure they do not exceed $500
 Rounding each price to the nearest dollar
before finding the sale price
 Using a number line from 0% - 100 % to
help illustrate each calculation
Tools:
 Paper/pencil
 Clipboard
 Calculator
 Items for sale
Misconceptions:
 Students do not know that to calculate the
cost of an item with tax, directly, they
multiply the price by 1.13.
 We can help by reviewing two methods to
calculate the cost, including tax. Method 1:
calculate 13% of the cost, then add it to
the sub-total for the final cost. Method 2:
Calculate 113% (1.13) of the cost; that is
multiply by 1.13. Students should see that
both methods produce the same result.
 Students think that 100% means 0.100.
Page 4