[Verse 1] Income splitting whispers through the family tree Prescribed rate loans at one percent decree Attribution rules can bite but there's a way Spousal loans and dividends save tax today Family trusts shield wealth from Revenue's gaze Minor children benefit through careful maze [Chorus] Plan and structure, optimize the code LCGE shelter, safe income road Residency tests and treaty claims Foreign credits, transfer pricing games Hold and purify, freeze and strip Tax efficiency's championship [Verse 2] Holding companies stack like Russian dolls Capital gains exemption through corporate walls Purification cleans the qualifying shares Eight hundred thousand lifetime shelter declares Surplus stripping dances on thin ice Safe income calculations roll the dice [Chorus] Plan and structure, optimize the code LCGE shelter, safe income road Residency tests and treaty claims Foreign credits, transfer pricing games Hold and purify, freeze and strip Tax efficiency's championship [Bridge] Estate freeze locks tomorrow's growth Preferred shares for the older folk Common shares for the next in line Value frozen, growth assigned [Verse 3] Tax residency sleeps where you lay your head One hundred eighty-three days the test has said Treaty shopping seeks the lowest rate Foreign affiliates calculate their fate Transfer pricing arms length must prevail FAPI rules tell their cautionary tale [Chorus] Plan and structure, optimize the code LCGE shelter, safe income road Residency tests and treaty claims Foreign credits, transfer pricing games Hold and purify, freeze and strip Tax efficiency's championship [Outro] From personal splits to corporate schemes International webs and planning dreams The CPA masters every regulation Building wealth through tax optimization
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