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I have read several posts on here why GTD / single context is the way to go. I agree, and also I agree that any task should only exist in one project at any given time. But here is a very good reason why we need an additional way to organize things :

I have Root folders by Overall type of task : Work, School, Home etc, then under this the individual projects and single action lists go. Then contexts are organized by what I need to complete the action (computer, being at my office, at a particular client, or needing the internet ) Also very useful. Now here is a good example why I (we) need Tagging : I have a weekly meeting at the office, at which we review projects for various clients etc, assign tasks. Now I don't want to make this a "project" because these tasks exist outside of the meeting in there own projects, folder structure (such as client A... ), but I would love to be able to tag these tasks with "weekly meeting task" so when it came to to review these tasks in the meeting I could just focus on this tag and there they are. Key to this is we should be able to focus on the tag and view then further look at them by context or by project organization or location etc. Another example is I have tasks on a help desk,I really want to organize these in there own project /context, not have a "helpdesk projects".

Hope this clarifies things well enough so that this can be implemented and that it is shown it doesn't break any GTD methodology.