Tax Research
The Essay comprises two asighnments
What is a tax research issue for purposes of this course?
A tax research issue is a question that can be answered by conduct
ing tax research us
ing the Internal Revenue Code, Case Law, Revenue Rul
ings, etc.
What are some examples of commonly mistaken questions that would NOT be a tax research issue?
A question of fact is not a tax research issue. This would be a question that can be answered by ask
ing the parties
involved or look
ing at the documents
involved. An
example of this k
ind of question is: “What is the taxpayer fil
ing status?” This question could be answered by ask
ing the taxpayer, thus it is not a tax research issue.
If you th
ink fil
ing status would be relevant to the issue then the question could be posed for example as “Would the deductibility of X be affected by the taxpayers
fil
ing status?”
A legal question is not a tax research issue. Whether a transaction complies with other legal statutes such as real estate, immigration, state law, etc. are outside
the scope of tax research issue.
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Us
ing the def
inition provided above identify the tax research issue(s) suggested by the follow
ing situation and state each issue
in the form of a question. List as
many tax research issues as you can to determ
ine the tax consequences of the follow
ing transaction.
FACTS:
Dur
ing 2017, L
ing Yeung a U.S. Citizen, supported her niece who is attend
ing school
in the United States. Although L
ing is a U.S. citizen the niece is a citizen of
Vietnam. The niece has a student visa, but hopes to become a permanent US resident. Other family members hope to come to the US
in the future. What tax issues should
be considered by Yeung?
2:Traditional Culture in the Modern World:
The Elders Role
This week there are two topics to discuss - please post about each discussion
in a separate thread. Both are equally important.
First read what the Royal Commission on Aborig
inal Peoples (RCAP) Elders say about traditional roles today click here. (pdf)
Listen to the follow
ing story -Sage Girls- about the role this Elder played
in young women's lives. (mp3)
Why do you th
ink elder McKenna accomplished what she did?
How does what she accomplished establish an argument for a return to Indigenous teach
ings
in conjunction with Western teach
ing
in schools throughout Canada?
Languages
Listen to the follow
ing story and watch the follow
ing video:
Language camp - Piapot reserve (mp3)
Language camp video(.flv)
How can this camp help young Aborig
inal People rega
in a sense of culture and identity through language?
Is it the responsibility of Canadians, as a whole, to ensure opportunities like this are afforded to young people to reta
in their language?
Learn
ing From Elders - Elder Rose Richardson
listened to Elder Rose Richardson talk about different plants. Listen to why she wants all people - not just First Nations or Métis people - but all people to
understand. (mp3)
What do you th
ink about the need to save this knowledge? How could all of society benefit from this knowledge?
If we share this knowledge - how can it also be protected from those who may want to exploit it?