[Verse 1] Corporation earns its daily bread Two buckets catch what profits spread Active business income flows From operations that it knows Manufacturing widgets bright Consulting through the working night Small business rate applies with care Lower taxes, burden shared [Chorus] Active flows from what you do Investment sits and waits for you Active gets the better deal Investment rates make profits reel Remember ABI gets small biz rate Investment income bears more weight Classification seals your fate Don't mix them up or pay too late [Verse 2] Investment income tells its tale Dividends and interest pale Rental property standing still Capital gains that time will fill Passive earnings from the side Higher rates you cannot hide Refundable tax takes its share RDTOH waits with patient care [Chorus] Active flows from what you do Investment sits and waits for you Active gets the better deal Investment rates make profits reel Remember ABI gets small biz rate Investment income bears more weight Classification seals your fate Don't mix them up or pay too late [Bridge] CCPC qualifying test Five hundred threshold marks the rest Associated companies count Small business limit shared amount Integration theory speaks What individuals seek Corporate tax plus personal Should equal employment's toll [Verse 3] Manufacturing concrete blocks That's active income, solid rocks But rent received from vacant land Investment income, understand Mixed activities require care Allocation splits the pair Primary purpose guides the way Classification rules the day [Chorus] Active flows from what you do Investment sits and waits for you Active gets the better deal Investment rates make profits reel Remember ABI gets small biz rate Investment income bears more weight Classification seals your fate Don't mix them up or pay too late [Outro] When April comes with T2 forms Remember how the tax transforms Active business gets relief Investment bears the tax motif
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