[Verse 1]
When enrichment doctrine starts to blur
Find your compass in the written law
Income Tax Act holds the power pure
Justice dot gc dot ca without flaw
Every section numbered, every clause defined
Primary sources guide the legal mind
[Chorus]
Laws-justice for the Income Tax
CanLII holds the Savage facts
Tax Court rulings, sections six and fifteen
CRA folios when the picture's not clean
Primary sources, know where they hide
Let the statute be your trusted guide
[Verse 2]
Savage case from nineteen eighty-three
Two SCR four-twenty-eight in stone
Benefit received, what does it really mean?
Supreme Court carved it to the bone
When employment perks become your gain
This precedent will ease the strain
[Chorus]
Laws-justice for the Income Tax
CanLII holds the Savage facts
Tax Court rulings, sections six and fifteen
CRA folios when the picture's not clean
Primary sources, know where they hide
Let the statute be your trusted guide
[Bridge]
Excise Tax Act for GST flow
Secondary source but still you need to know
TCC-CCI for Tax Court's voice
When Parliament speaks, you have no choice
S2 and S3 folios supplementary
Canada dot ca for commentary
[Verse 3]
Essential sources trump the rest
Savage doctrine puts you to the test
Tax Court judgments slice through doubt
Section six will spell it out
Fifteen's rules for shareholder benefits
Primary law is where the truth admits
[Outro]
From the statute to the highest court
Primary sources give the last report
When enrichment doctrine calls your name
Find the source that stakes the claim