[Verse 1]
When you're learning tax law's foundation
Start with sources, know their station
Income Tax Act leads the way
At laws-justice dot GC eh
Essential reading, line by line
Primary sources are your guide divine
[Chorus]
Laws justice GC for the Acts so clear
CanLII dot org when cases appear
Tax Court CCI when you need decisions
Canada dot CA for CRA provisions
Primary sources, know them well
They're the stories tax law tells
[Verse 2]
R versus Savage, nineteen eighty-three
Two SCR four-twenty-eight, you see
Enrichment doctrine took its stand
On CanLII's site, understand
Essential case that changed the game
Primary source of legal fame
[Chorus]
Laws justice GC for the Acts so clear
CanLII dot org when cases appear
Tax Court CCI when you need decisions
Canada dot CA for CRA provisions
Primary sources, know them well
They're the stories tax law tells
[Verse 3]
Excise Tax Act for GST and HST
Secondary source but still key
Section six and fifteen cases
Tax Court wisdom, different places
TCC-CCI or CanLII too
Essential sources, tried and true
[Bridge]
S2 and S3 Income Tax Folios
Supplementary help as knowledge grows
Canada dot CA holds the guide
CRA interpretations by your side
But remember what takes priority
Primary sources are the key
[Chorus]
Laws justice GC for the Acts so clear
CanLII dot org when cases appear
Tax Court CCI when you need decisions
Canada dot CA for CRA provisions
Primary sources, know them well
They're the stories tax law tells
[Outro]
Essential, secondary, supplementary too
Know your sources, they'll guide you through
Canadian tax law's complex maze
Primary sources light the way