[Verse 1] When your corporation wears the maple leaf crown Canadian-controlled and private, locked down Active business income streams through the gate But the business limit holds your corporate fate [Chorus] Small Business Deduction, lower rates you claim Five hundred thousand dollar annual game CCPC qualifying, active income flowing SBD saves taxes, profit margins growing [Verse 2] Manufacturing widgets, consulting expertise Professional services dancing in the breeze But investment income sits outside the door Portfolio returns don't qualify for more [Chorus] Small Business Deduction, lower rates you claim Five hundred thousand dollar annual game CCPC qualifying, active income flowing SBD saves taxes, profit margins growing [Verse 3] When sister companies share the same control Associated corporation rules take their toll Split that business limit, carve it thin Brothers, sisters, parents force the spin [Bridge] Taxable capital creeps past ten million Watch your SBD shrink, calculation's brilliant Fifteen million threshold cuts the benefit clean Zero deduction past that corporate scene [Chorus] Small Business Deduction, lower rates you claim Five hundred thousand dollar annual game CCPC qualifying, active income flowing SBD saves taxes, profit margins growing [Outro] Active business threshold, watch the numbers dance Lower tax percentage gives small business chance Canadian controlled, private corporation's prize SBD mechanics fuel enterprise
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