[Verse 1] When corporations earn their keep from business operations true The government reduces rates to help the income flow right through Small business deduction kicks in first, eleven percent they pay But when the profits climb too high, the rates will shift and sway [Chorus] Integration, compensation, neutrality's the goal Tax the corporate, tax the personal, but keep the burden whole Rate reduction, income fusion, whether earned alone or shared The total tax should be the same, no matter how it's paired [Verse 2] Active business income qualifies for lower corporate rates But passive investment earnings face the refundable tax gates The eligible dividend gross-up multiplies what shareholders receive While dividend tax credits ensure no double burden they'll perceive [Chorus] Integration, compensation, neutrality's the goal Tax the corporate, tax the personal, but keep the burden whole Rate reduction, income fusion, whether earned alone or shared The total tax should be the same, no matter how it's paired [Bridge] Canadian-controlled private corporations hold the key To accessing lower rates on first five hundred grand they see But aggregate investment income over fifty thousand earned Triggers clawback mechanisms, lower rates get overturned [Verse 3] Refundable dividend tax on hand accumulates each year From passive income taxes paid, creating credits clear When eligible dividends get paid to individual hands The RDTOH refunds flow back, completing what the system planned [Chorus] Integration, compensation, neutrality's the goal Tax the corporate, tax the personal, but keep the burden whole Rate reduction, income fusion, whether earned alone or shared The total tax should be the same, no matter how it's paired [Outro] Perfect integration theory, imperfect in practice today But striving for tax neutrality in every corporate way
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