[Verse 1]
Parliament wrote the Income Tax Act with care
Section three says income flows from a source out there
But they never told us what a source should be
Left a gap so wide that judges had to see
[Pre-Chorus]
Who defines the undefined?
When lawmakers leave blanks behind
[Chorus]
It's circular at the foundation
Income needs a source citation
But source has no definition
Courts create what's missing from legislation
Round and round the logic goes
Parliament wrote but never chose
To define the thing they said we need to know
[Verse 2]
Decades pass and judges build the source doctrine high
Case by case they paint the rules across the legal sky
Business source and property and employment too
All created by the courts, not Parliament's own view
[Pre-Chorus]
Who defines the undefined?
When lawmakers leave blanks behind
[Chorus]
It's circular at the foundation
Income needs a source citation
But source has no definition
Courts create what's missing from legislation
Round and round the logic goes
Parliament wrote but never chose
To define the thing they said we need to know
[Bridge]
Here's the question that we face
If Parliament could change this space
But they never override
What the judges have decided
Does their silence mean consent?
Is judicial creativity what they meant?
[Final Chorus]
It's circular at the foundation
Income needs a source citation
But source has no definition
Courts create what's missing from legislation
Maybe Parliament's design
Was to leave this undefined
Let the judges draw the legislative line
[Outro]
Section three depends upon
A concept that was never drawn
The circle spins but law moves on