[Verse 1] When a corporation holds too much cash inside Shareholders want it out but taxes they must hide Dividends get hit hard with personal rates so high But capital gains treatment makes the profits fly Safe income calculations show us what we can take Before the CRA decides our planning was fake [Chorus] Strip it smart, strip it clean Keep it safe, stay between The lines of law, avoid the trap Safe income is your map Capital gains, not dividend pain That's the surplus stripping game [Verse 2] Start with after-tax income earned since sixty-five Add up all the safe amounts that keep your plan alive Investment income taxed at rates below the threshold Subtract distributions made, that's how the rules unfold One hundred percent connected corps can share the wealth But watch for attribution rules that hurt your stealth [Chorus] Strip it smart, strip it clean Keep it safe, stay between The lines of law, avoid the trap Safe income is your map Capital gains, not dividend pain That's the surplus stripping game [Bridge] Fifty-five brings the hammer down Anti-avoidance turns your smile into a frown If your main purpose was to get the dividend rate Your capital gain becomes ordinary fate Bona fide business purpose you must clearly show Or watch your tax planning benefits all go [Verse 3] Related party sales need extra care and thought Arm's length fair value or your plan comes to naught Look through rules will catch you if you try to hide Behind corporate structures with no business pride Document your reasoning, make your intentions clear That business purpose keeps the taxman's fear [Chorus] Strip it smart, strip it clean Keep it safe, stay between The lines of law, avoid the trap Safe income is your map Capital gains, not dividend pain That's the surplus stripping game [Outro] Calculate with care now Plan with purpose, take your bow Safe income guides the way To surplus strip today
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