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In this tutorial, the speaker introduces the basic function of checkboxes in Google Sheets. Starting with a new sheet, they plan to explore creative and advanced uses of checkboxes beyond typical applications, such as creating a to-do list. While referencing another video that demonstrates an interactive to-do list using checkboxes and the IF function, the speaker emphasizes that this tutorial will solely focus on checkboxes. They set the stage for demonstrating how checkboxes can be utilized effectively in task management, including tracking who is responsible for different tasks.