[Verse 1] When Sarah left Toronto for her London dream One hundred eighty-three days keeps her maple clean Primary ties still anchor where her heart calls home Dwelling, spouse, and children - residency's chrome But cross that line, significant ties must weigh Secondary factors come into the fray Health cards and bank accounts, where do they rest? Provincial roots run deeper than the test [Chorus] Resident for tax, the net is cast wide One day or full year, there's nowhere to hide Sojourning or settled, the rules will decide Canadian coffers claim their worldwide tide [Verse 2] Corporate souls need substance, not just paper trails Place of mind and management, where control never fails Central administration, the boardroom's true throne Incorporation's birthplace may disown Diplomats and servants wave their exempt crown But spouses left behind can't shake this town Deemed residency grips tight its chosen few Six months of presence makes the label true [Chorus] Resident for tax, the net is cast wide One day or full year, there's nowhere to hide Sojourning or settled, the rules will decide Canadian coffers claim their worldwide tide [Bridge] Treaty refuge calls to those caught between Tie-breaker tests can wipe the slate clean Dwelling trumps habitual, then personal wealth But competent authority guards fiscal health [Verse 3] Non-residents escape but pay the price Rental income, business gains think twice Employment earnings from Canadian soil Still feed the Revenue's hungry toil [Chorus] Resident for tax, the net is cast wide One day or full year, there's nowhere to hide Sojourning or settled, the rules will decide Canadian coffers claim their worldwide tide [Outro] From Arctic ice to border towns below The maple leaf's taxation follows where you go
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