[Verse 1]
Craig was a farmer with a lawyer's degree
Working two careers simultaneously
Revenue Canada said his farming loss
Couldn't be fully claimed because
Under Moldowan's old restrictive test
Farming wasn't chief among the rest
[Chorus]
Combination, not domination
Farming plus another occupation
Significant source is all you need
Full deduction guaranteed
Craig changed the game in twenty-twelve
Farmers now can help themselves
[Verse 2]
Thirty-five years Moldowan held the line
Said farming must be first to get full write
But Craig fought back to the highest court
Supreme Court judges gave their full support
Said the old test got the balance wrong
Combination means they both belong
[Chorus]
Combination, not domination
Farming plus another occupation
Significant source is all you need
Full deduction guaranteed
Craig changed the game in twenty-twelve
Farmers now can help themselves
[Bridge]
Professional income, business too
Mix with farming, losses flow through
Don't need farming as the biggest part
Just significant with a sincere heart
SCR four-eight-nine made it clear
Full deductions for the farming year
[Verse 3]
Now your clients with their farming dreams
Can blend it with professional schemes
Doctor, lawyer, business owner too
Full farm losses coming right on through
If it's significant within the mix
Craig's decision is the legal fix
[Final Chorus]
Combination, not domination
Farming plus another occupation
Significant source is all you need
Full deduction guaranteed
Craig changed the game in twenty-twelve
Now all farmers can help themselves
[Outro]
Remember Craig when farming's combined
Full loss deduction, peace of mind