[Verse 1] When Sarah sells her vintage stock certificates today Proceeds minus what she paid, that's the gain we calculate Adjusted cost base holds the truth of what she spent Commission fees and transfer costs get added to cement [Chorus] Half the gain, half the pain Fifty percent inclusion rate ACB to PD, subtract what's real Taxable portion sealed the deal Capital math, capital path Take your gain and cut in half [Verse 2] David bought his rental for a hundred thousand clean Legal fees and land transfer pushed his basis to one-fifteen When he sells for one-sixty after renovating walls Those improvements boost his ACB, reducing tax that calls [Chorus] Half the gain, half the pain Fifty percent inclusion rate ACB to PD, subtract what's real Taxable portion sealed the deal Capital math, capital path Take your gain and cut in half [Bridge] Superficial loss will bite you Thirty days before and after Attribution rules might find you When you gift to spouse or daughter Principal residence exemption Shields your home from tax collection [Verse 3] Emma's portfolio crashes, forty thousand down the drain Capital losses shelter gains from future trading pain Carry back three years or forward indefinitely Net those wins against the sins of market volatility [Chorus] Half the gain, half the pain Fifty percent inclusion rate ACB to PD, subtract what's real Taxable portion sealed the deal Capital math, capital path Take your gain and cut in half [Outro] From the purchase to the sale date Every dollar calculated Inclusion rate at fifty shows How capital taxation flows
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